aveni-ai/aveni-bench-tat-qa huggingface dataset:
Results of Operations: Years Ended December 31, 2018, versus Year Ended December 31, 2017 (Amounts in thousands, except percentages and per share amounts): Results of Operations: Years Ended December 31, 2018, versus Year Ended December 31, 2017 (Amounts in thousands, except percentages and per share amounts): Other income and expense items are summarized in the following table: Interest expense decreased in the year ended December 31, 2018, versus the same period in 2017 primarily due to lower debt balances, a reduction in interest related to interest rate swaps, and a one-time charge related to a liability that was settled in 2017. Interest income increased due to higher interest rates. Other expense in the year ended December 31, 2018, was driven by foreign currency translation losses mainly due to the appreciation of the U.S. Dollar compared to the Chinese Renminbi and the Euro. Other income in the year ended December 31, 2017 was driven mainly by foreign currency translation gains due to the depreciation of the U.S. Dollar compared to the Chinese Renminbi and the Euro.

Years Ended December 31,

2018	2017

Interest expense	$(2,085)	$(3,343)

Interest income	1,826	1,284

Other (expense) income	(2,676)	3,817

Total other (expense) income, net	$(2,935)	$1,758

Question: What was the percentage change in the net Total other (expense) income between 2017 and 2018?
Answer: -266.95
Fiscal 2019 Actions During fiscal 2019, we initiated a restructuring program associated with footprint consolidation and structural improvements impacting all segments. In connection with this program, during fiscal 2019, we recorded net restructuring charges of $254 million. We expect to complete all restructuring actions commenced during fiscal 2019 by the end of fiscal 2021 and to incur additional charges of approximately $35 million related primarily to employee severance and facility exit costs in the Transportation Solutions and Industrial Solutions segments. The following table summarizes expected, incurred, and remaining charges for the fiscal 2019 program by segment:

Total Expected Charges	Cumulative Charges Incurred	Remaining Expected Charges

(in millions)

Transportation Solutions	$ 160	$ 144	$ 16

Industrial Solutions	80	66	14

Communications Solutions	49	44	5

Total	$ 289	$ 254	$ 35

Question: What program was initiated during fiscal 2019?
Answer: a restructuring program associated with footprint consolidation and structural improvements impacting all segments
Fiscal 2019 Actions During fiscal 2019, we initiated a restructuring program associated with footprint consolidation and structural improvements impacting all segments. In connection with this program, during fiscal 2019, we recorded net restructuring charges of $254 million. We expect to complete all restructuring actions commenced during fiscal 2019 by the end of fiscal 2021 and to incur additional charges of approximately $35 million related primarily to employee severance and facility exit costs in the Transportation Solutions and Industrial Solutions segments. The following table summarizes expected, incurred, and remaining charges for the fiscal 2019 program by segment:

Total Expected Charges	Cumulative Charges Incurred	Remaining Expected Charges

(in millions)

Transportation Solutions	$ 160	$ 144	$ 16

Industrial Solutions	80	66	14

Communications Solutions	49	44	5

Total	$ 289	$ 254	$ 35

Question: What charges does the table summarize for the fiscal 2019 program?
Answer: expected, incurred, and remaining charges for the fiscal 2019 program by segment
Fiscal 2019 Actions During fiscal 2019, we initiated a restructuring program associated with footprint consolidation and structural improvements impacting all segments. In connection with this program, during fiscal 2019, we recorded net restructuring charges of $254 million. We expect to complete all restructuring actions commenced during fiscal 2019 by the end of fiscal 2021 and to incur additional charges of approximately $35 million related primarily to employee severance and facility exit costs in the Transportation Solutions and Industrial Solutions segments. The following table summarizes expected, incurred, and remaining charges for the fiscal 2019 program by segment:

Total Expected Charges	Cumulative Charges Incurred	Remaining Expected Charges

(in millions)

Transportation Solutions	$ 160	$ 144	$ 16

Industrial Solutions	80	66	14

Communications Solutions	49	44	5

Total	$ 289	$ 254	$ 35

Question: What are the segments for which the expected, incurred, and remaining charges for the fiscal 2019 program are recorded?
Answer: Transportation Solutions; Industrial Solutions; Communications Solutions
Fiscal 2019 Actions During fiscal 2019, we initiated a restructuring program associated with footprint consolidation and structural improvements impacting all segments. In connection with this program, during fiscal 2019, we recorded net restructuring charges of $254 million. We expect to complete all restructuring actions commenced during fiscal 2019 by the end of fiscal 2021 and to incur additional charges of approximately $35 million related primarily to employee severance and facility exit costs in the Transportation Solutions and Industrial Solutions segments. The following table summarizes expected, incurred, and remaining charges for the fiscal 2019 program by segment:

Total Expected Charges	Cumulative Charges Incurred	Remaining Expected Charges

(in millions)

Transportation Solutions	$ 160	$ 144	$ 16

Industrial Solutions	80	66	14

Communications Solutions	49	44	5

Total	$ 289	$ 254	$ 35

Question: In which segment was the Remaining Expected Charges the largest?
Answer: Transportation Solutions
Fiscal 2019 Actions During fiscal 2019, we initiated a restructuring program associated with footprint consolidation and structural improvements impacting all segments. In connection with this program, during fiscal 2019, we recorded net restructuring charges of $254 million. We expect to complete all restructuring actions commenced during fiscal 2019 by the end of fiscal 2021 and to incur additional charges of approximately $35 million related primarily to employee severance and facility exit costs in the Transportation Solutions and Industrial Solutions segments. The following table summarizes expected, incurred, and remaining charges for the fiscal 2019 program by segment:

Total Expected Charges	Cumulative Charges Incurred	Remaining Expected Charges

(in millions)

Transportation Solutions	$ 160	$ 144	$ 16

Industrial Solutions	80	66	14

Communications Solutions	49	44	5

Total	$ 289	$ 254	$ 35

Question: What was the difference in total expected charges between Transportation Solutions and Industrial Solutions?
Answer: 80
Fiscal 2019 Actions During fiscal 2019, we initiated a restructuring program associated with footprint consolidation and structural improvements impacting all segments. In connection with this program, during fiscal 2019, we recorded net restructuring charges of $254 million. We expect to complete all restructuring actions commenced during fiscal 2019 by the end of fiscal 2021 and to incur additional charges of approximately $35 million related primarily to employee severance and facility exit costs in the Transportation Solutions and Industrial Solutions segments. The following table summarizes expected, incurred, and remaining charges for the fiscal 2019 program by segment:

Total Expected Charges	Cumulative Charges Incurred	Remaining Expected Charges

(in millions)

Transportation Solutions	$ 160	$ 144	$ 16

Industrial Solutions	80	66	14

Communications Solutions	49	44	5

Total	$ 289	$ 254	$ 35

Question: What was the average amount of total expected charges per segment?
Answer: 96.33
15 Financial risk management (continued) (b) Credit risk Credit risk arises from cash and cash equivalents, and trade and other receivables. (ii) Trade and other receivables Customer credit risk is managed subject to the Group’s established policy, procedures and control relating to customer credit risk management. Credit evaluations are performed on all customers. Outstanding customer receivables are monitored regularly. The Group aims to minimise concentration of credit risk by undertaking transactions with a large number of customers. In addition, receivable balances are monitored on an ongoing basis with the intention that the Group’s exposure to bad debts is minimised. Revenues from data centre services of $61.2 million were derived from two customers (2018: $44.4 million from one customer) whose revenue comprised more than 37% (2018: 29%) of total data centre services revenue. The maximum exposure to credit risk at the end of the reporting period is the carrying value of each class of the financial assets mentioned above and each class of receivable disclosed in Note 5. The Group does not require collateral in respect of financial assets. The Group applies the simplified approach to providing for expected credit losses prescribed by AASB 9, which permits the use of the lifetime expected loss provision for all trade receivables. The loss allowance provision as at 30 June 2019 is determined as follows; the expected credit losses below also incorporate forward looking information.

30 June 2019	Current	0 to 30 days past due	31 to 60 days past due	More than 60 days past due	Total

$'000	$'000	$'000	$'000	$'000

Expected loss rate	1%	5%	7.5%	20%	-

Gross carrying amount	23,762	2,068	787	1,703	28,320

Loss allowance provision	238	103	59	341	741

Net receivables	23,524	1,965	728	1,362	27,579

Question: What is the gross carrying amount for current receivables?
Answer: 23,762
15 Financial risk management (continued) (b) Credit risk Credit risk arises from cash and cash equivalents, and trade and other receivables. (ii) Trade and other receivables Customer credit risk is managed subject to the Group’s established policy, procedures and control relating to customer credit risk management. Credit evaluations are performed on all customers. Outstanding customer receivables are monitored regularly. The Group aims to minimise concentration of credit risk by undertaking transactions with a large number of customers. In addition, receivable balances are monitored on an ongoing basis with the intention that the Group’s exposure to bad debts is minimised. Revenues from data centre services of $61.2 million were derived from two customers (2018: $44.4 million from one customer) whose revenue comprised more than 37% (2018: 29%) of total data centre services revenue. The maximum exposure to credit risk at the end of the reporting period is the carrying value of each class of the financial assets mentioned above and each class of receivable disclosed in Note 5. The Group does not require collateral in respect of financial assets. The Group applies the simplified approach to providing for expected credit losses prescribed by AASB 9, which permits the use of the lifetime expected loss provision for all trade receivables. The loss allowance provision as at 30 June 2019 is determined as follows; the expected credit losses below also incorporate forward looking information.

30 June 2019	Current	0 to 30 days past due	31 to 60 days past due	More than 60 days past due	Total

$'000	$'000	$'000	$'000	$'000

Expected loss rate	1%	5%	7.5%	20%	-

Gross carrying amount	23,762	2,068	787	1,703	28,320

Loss allowance provision	238	103	59	341	741

Net receivables	23,524	1,965	728	1,362	27,579

Question: What was the expected loss rate for current receivables?
Answer: 1
15 Financial risk management (continued) (b) Credit risk Credit risk arises from cash and cash equivalents, and trade and other receivables. (ii) Trade and other receivables Customer credit risk is managed subject to the Group’s established policy, procedures and control relating to customer credit risk management. Credit evaluations are performed on all customers. Outstanding customer receivables are monitored regularly. The Group aims to minimise concentration of credit risk by undertaking transactions with a large number of customers. In addition, receivable balances are monitored on an ongoing basis with the intention that the Group’s exposure to bad debts is minimised. Revenues from data centre services of $61.2 million were derived from two customers (2018: $44.4 million from one customer) whose revenue comprised more than 37% (2018: 29%) of total data centre services revenue. The maximum exposure to credit risk at the end of the reporting period is the carrying value of each class of the financial assets mentioned above and each class of receivable disclosed in Note 5. The Group does not require collateral in respect of financial assets. The Group applies the simplified approach to providing for expected credit losses prescribed by AASB 9, which permits the use of the lifetime expected loss provision for all trade receivables. The loss allowance provision as at 30 June 2019 is determined as follows; the expected credit losses below also incorporate forward looking information.

30 June 2019	Current	0 to 30 days past due	31 to 60 days past due	More than 60 days past due	Total

$'000	$'000	$'000	$'000	$'000

Expected loss rate	1%	5%	7.5%	20%	-

Gross carrying amount	23,762	2,068	787	1,703	28,320

Loss allowance provision	238	103	59	341	741

Net receivables	23,524	1,965	728	1,362	27,579

Question: What is the loss allowance provision for current receivables?
Answer: 238
15 Financial risk management (continued) (b) Credit risk Credit risk arises from cash and cash equivalents, and trade and other receivables. (ii) Trade and other receivables Customer credit risk is managed subject to the Group’s established policy, procedures and control relating to customer credit risk management. Credit evaluations are performed on all customers. Outstanding customer receivables are monitored regularly. The Group aims to minimise concentration of credit risk by undertaking transactions with a large number of customers. In addition, receivable balances are monitored on an ongoing basis with the intention that the Group’s exposure to bad debts is minimised. Revenues from data centre services of $61.2 million were derived from two customers (2018: $44.4 million from one customer) whose revenue comprised more than 37% (2018: 29%) of total data centre services revenue. The maximum exposure to credit risk at the end of the reporting period is the carrying value of each class of the financial assets mentioned above and each class of receivable disclosed in Note 5. The Group does not require collateral in respect of financial assets. The Group applies the simplified approach to providing for expected credit losses prescribed by AASB 9, which permits the use of the lifetime expected loss provision for all trade receivables. The loss allowance provision as at 30 June 2019 is determined as follows; the expected credit losses below also incorporate forward looking information.

30 June 2019	Current	0 to 30 days past due	31 to 60 days past due	More than 60 days past due	Total

$'000	$'000	$'000	$'000	$'000

Expected loss rate	1%	5%	7.5%	20%	-

Gross carrying amount	23,762	2,068	787	1,703	28,320

Loss allowance provision	238	103	59	341	741

Net receivables	23,524	1,965	728	1,362	27,579

Question: What was the difference between total net receivables and current net receivables?
Answer: 4055
15 Financial risk management (continued) (b) Credit risk Credit risk arises from cash and cash equivalents, and trade and other receivables. (ii) Trade and other receivables Customer credit risk is managed subject to the Group’s established policy, procedures and control relating to customer credit risk management. Credit evaluations are performed on all customers. Outstanding customer receivables are monitored regularly. The Group aims to minimise concentration of credit risk by undertaking transactions with a large number of customers. In addition, receivable balances are monitored on an ongoing basis with the intention that the Group’s exposure to bad debts is minimised. Revenues from data centre services of $61.2 million were derived from two customers (2018: $44.4 million from one customer) whose revenue comprised more than 37% (2018: 29%) of total data centre services revenue. The maximum exposure to credit risk at the end of the reporting period is the carrying value of each class of the financial assets mentioned above and each class of receivable disclosed in Note 5. The Group does not require collateral in respect of financial assets. The Group applies the simplified approach to providing for expected credit losses prescribed by AASB 9, which permits the use of the lifetime expected loss provision for all trade receivables. The loss allowance provision as at 30 June 2019 is determined as follows; the expected credit losses below also incorporate forward looking information.

30 June 2019	Current	0 to 30 days past due	31 to 60 days past due	More than 60 days past due	Total

$'000	$'000	$'000	$'000	$'000

Expected loss rate	1%	5%	7.5%	20%	-

Gross carrying amount	23,762	2,068	787	1,703	28,320

Loss allowance provision	238	103	59	341	741

Net receivables	23,524	1,965	728	1,362	27,579

Question: What is the difference in the gross carrying amount between the current and the total?
Answer: 4558
15 Financial risk management (continued) (b) Credit risk Credit risk arises from cash and cash equivalents, and trade and other receivables. (ii) Trade and other receivables Customer credit risk is managed subject to the Group’s established policy, procedures and control relating to customer credit risk management. Credit evaluations are performed on all customers. Outstanding customer receivables are monitored regularly. The Group aims to minimise concentration of credit risk by undertaking transactions with a large number of customers. In addition, receivable balances are monitored on an ongoing basis with the intention that the Group’s exposure to bad debts is minimised. Revenues from data centre services of $61.2 million were derived from two customers (2018: $44.4 million from one customer) whose revenue comprised more than 37% (2018: 29%) of total data centre services revenue. The maximum exposure to credit risk at the end of the reporting period is the carrying value of each class of the financial assets mentioned above and each class of receivable disclosed in Note 5. The Group does not require collateral in respect of financial assets. The Group applies the simplified approach to providing for expected credit losses prescribed by AASB 9, which permits the use of the lifetime expected loss provision for all trade receivables. The loss allowance provision as at 30 June 2019 is determined as follows; the expected credit losses below also incorporate forward looking information.

30 June 2019	Current	0 to 30 days past due	31 to 60 days past due	More than 60 days past due	Total

$'000	$'000	$'000	$'000	$'000

Expected loss rate	1%	5%	7.5%	20%	-

Gross carrying amount	23,762	2,068	787	1,703	28,320

Loss allowance provision	238	103	59	341	741

Net receivables	23,524	1,965	728	1,362	27,579

Question: How much was the percentage of current net receivables out of total net receivables?
Answer: 85.3
Trade and Other Receivables Unbilled revenues represent amounts not yet billed to merchants related to subscription fees for Plus merchants, transaction fees and shipping charges, as at the Consolidated Balance Sheet date. Expressed in US $000's except share and per share amounts

December 31, 2019	December 31, 2018	January 1, 2018

$	$	$

Indirect taxes receivable	36,821	3,774	832

Unbilled revenues	31,629	12,653	7,616

Trade receivables	9,660	11,191	7,073

Accrued interest	5,754	5,109	2,015

Other receivables	6,665	8,620	4,403

90,529	41,347	21,939

Question: What are the 3 dates listed in the table in chronological order?
Answer: January 1, 2018; December 31, 2018; December 31, 2019
Trade and Other Receivables Unbilled revenues represent amounts not yet billed to merchants related to subscription fees for Plus merchants, transaction fees and shipping charges, as at the Consolidated Balance Sheet date. Expressed in US $000's except share and per share amounts

December 31, 2019	December 31, 2018	January 1, 2018

$	$	$

Indirect taxes receivable	36,821	3,774	832

Unbilled revenues	31,629	12,653	7,616

Trade receivables	9,660	11,191	7,073

Accrued interest	5,754	5,109	2,015

Other receivables	6,665	8,620	4,403

90,529	41,347	21,939

Question: What financial items are listed in the table?
Answer: Indirect taxes receivable; Unbilled revenues; Trade receivables; Accrued interest; Other receivables
Trade and Other Receivables Unbilled revenues represent amounts not yet billed to merchants related to subscription fees for Plus merchants, transaction fees and shipping charges, as at the Consolidated Balance Sheet date. Expressed in US $000's except share and per share amounts

December 31, 2019	December 31, 2018	January 1, 2018

$	$	$

Indirect taxes receivable	36,821	3,774	832

Unbilled revenues	31,629	12,653	7,616

Trade receivables	9,660	11,191	7,073

Accrued interest	5,754	5,109	2,015

Other receivables	6,665	8,620	4,403

90,529	41,347	21,939

Question: How much is the other receivables as at December 31, 2019?
Answer: 6,665
Trade and Other Receivables Unbilled revenues represent amounts not yet billed to merchants related to subscription fees for Plus merchants, transaction fees and shipping charges, as at the Consolidated Balance Sheet date. Expressed in US $000's except share and per share amounts

December 31, 2019	December 31, 2018	January 1, 2018

$	$	$

Indirect taxes receivable	36,821	3,774	832

Unbilled revenues	31,629	12,653	7,616

Trade receivables	9,660	11,191	7,073

Accrued interest	5,754	5,109	2,015

Other receivables	6,665	8,620	4,403

90,529	41,347	21,939

Question: What is the average trade receivables for 2018 and 2019?
Answer: 10425.5
Trade and Other Receivables Unbilled revenues represent amounts not yet billed to merchants related to subscription fees for Plus merchants, transaction fees and shipping charges, as at the Consolidated Balance Sheet date. Expressed in US $000's except share and per share amounts

December 31, 2019	December 31, 2018	January 1, 2018

$	$	$

Indirect taxes receivable	36,821	3,774	832

Unbilled revenues	31,629	12,653	7,616

Trade receivables	9,660	11,191	7,073

Accrued interest	5,754	5,109	2,015

Other receivables	6,665	8,620	4,403

90,529	41,347	21,939

Question: What is the average indirect taxes receivable for 2018 and 2019 ?
Answer: 20297.5
Trade and Other Receivables Unbilled revenues represent amounts not yet billed to merchants related to subscription fees for Plus merchants, transaction fees and shipping charges, as at the Consolidated Balance Sheet date. Expressed in US $000's except share and per share amounts

December 31, 2019	December 31, 2018	January 1, 2018

$	$	$

Indirect taxes receivable	36,821	3,774	832

Unbilled revenues	31,629	12,653	7,616

Trade receivables	9,660	11,191	7,073

Accrued interest	5,754	5,109	2,015

Other receivables	6,665	8,620	4,403

90,529	41,347	21,939

Question: What is the average other receivables for 2018 and 2019?
Answer: 7642.5
10. Accrued Liabilities Accrued liabilities at April 30, 2019 and 2018, respectively, consisted of the following (in thousands):

2019	2018

Vacation and other compensation	$1,659	$1,433

Incentive compensation	346	411

Payroll taxes	155	113

Deferred revenue	-	68

Warranty reserve	529	520

Commissions	378	307

Other	504	564

$3,571	$3,416

Question: What is the amount of vacation and other compensation in 2019 and 2018 respectively?
Answer: $1,659; $1,433
10. Accrued Liabilities Accrued liabilities at April 30, 2019 and 2018, respectively, consisted of the following (in thousands):

2019	2018

Vacation and other compensation	$1,659	$1,433

Incentive compensation	346	411

Payroll taxes	155	113

Deferred revenue	-	68

Warranty reserve	529	520

Commissions	378	307

Other	504	564

$3,571	$3,416

Question: What is the amount of incentive compensation in 2019 and 2018 respectively?
Answer: 346; 411