{"kind":"task","effective_mode":"full","benchmark":{"kind":"benchmark","effective_mode":"full","slug":"mmlu-pro","formal_name":"MMLU-Pro","introduction":"MMLU-Pro rebuilds MMLU with ten answer options instead of four and removes items that no longer separate models. Questions span fourteen academic and professional subjects.","introduction_ja":"","introduction_en":"","category":"Category not supplied","task_count":null,"acquisition_status":"Acquisition status not supplied","official_url":"https://huggingface.co/datasets/TIGER-Lab/MMLU-Pro","indexing_mode":"index","profile":{"resources":[],"task_format":"","scoring":"","metric":"","size":"","answer_access":"","license":"","citation":"","maintainer":"","released":"","why_hard":"","related":[],"history":"","construction":"","limitations":"","saturation":"","scores":[]}},"task_id":"130a0528-e885-5206-884f-2a342c538a51","task_key":"default--test--5916","task_revision_id":"1","upstream_id":"5916","short_description":"A corporate taxpayer plans to switch from the FIFO method to the LIFO method of…","config":"default","split":"test","body":"{\"category\":\"other\",\"options\":\"['The LIFO method can be used for tax purposes even if the FIFO method is used for financial statement purposes.', 'Under the LIFO method, the inventory on hand at the end of the year is treated as being composed of the most recently acquired goods.', 'The LIFO method results in a lower taxable income in periods of decreasing prices.', 'In periods of rising prices, the LIFO method results in a lower cost of sales and higher taxable income, when compared to the FIFO method.', 'The taxpayer is required to receive permission each year from the Internal Revenue Service to continue the use of the LIFO method.', 'Once the taxpayer switches to the LIFO method, they can switch back to the FIFO method at any time without any permissions.', 'Under the LIFO method, the inventory on hand at the end of the year is treated as being composed of the earliest acquired goods.', 'The FIFO method must be used for tax purposes if the LIFO method is used for financial statement purposes.']\",\"question\":\"A corporate taxpayer plans to switch from the FIFO method to the LIFO method of valuing inventory. Which of the following statements is accurate regarding the use of the LIFO method?\",\"src\":\"ori_mmlu-professional_accounting\"}","display_format":"text","language":"","answer_status":"published","assets":[],"source_url":"https://huggingface.co/datasets/TIGER-Lab/MMLU-Pro","history":"initial import","indexing_mode":"index","subproblems":[],"grids":[]}