950 extractive question-and-answer pairs built from Aai Ar_2024_Eng_05.12.2024, published by aai.aero. The source is a 176-page publication. Source-evidenced topics include annual report 2023-24, vipin kumar, civil aviation, rajiv gandhi bhawan, safdarjung airport, new delhi, western region, northern region. Every answer is a verbatim span of text the source prints, and each row carries the passage it sits in, its offset in that passage, the source quote, the page and the location in the document, so any row can be checked against the original. Question types in the export: 572 factual, 112 summary, 109 list, 84 table, 82 definition, 78 relationship, 5 comparison. 349 of the 950 pairs (36.7%) ask explanatory questions; the remaining 601 are factual or table-based questions. 94.00% of rows pass the corpus quality gate.
This dataset contains 950 extractive question-and-answer pairs derived from the Airports Authority of India's (AAI) annual report for 2023-24. The questions span factual, summary, list, table, definition, relationship, and comparison types, with answers directly quoted from the source document. Topics include financial policies, infrastructure projects, environmental initiatives, and operational details. Each record includes the question, answer, context, and source location for verification.
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# One-time install: pip install desidata
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import desidata
df = desidata.load("www-aai-aero-cf6fb2aba996192e97efede03849fa81")
df.head()First 10 of 950 rows
| question | answer | context | answer_start | question_type | knowledge_quality_score | source_document | source_quote | source_page | source_location | confidence | validation_status |
|---|---|---|---|---|---|---|---|---|---|---|---|
| What kind of industry is aviation described as? | a complex industry with a broad range of stakeholders, from passengers to suppliers of advanced technologies | These projects are often subject to delays, typically resulting from issues related to key approvals and land acquisition processes at the state level. Aviation is a complex industry with a broad range of stakeholders, from passengers to suppliers of advanced technologies. Among these, the passenger remains central, with growing demand driven by the need for affordable, comfortable, and safe travel, combined with high expectations for customer service. | 164 | definition | 1.000 | https://www.aai.aero/sites/default/files/AAI%20AR_2024_ENG_05.12.2024.pdf | Aviation is a complex industry with a broad range of stakeholders, from passengers to suppliers of advanced technologies. | 39 | page=39,block=1 | 0.850 | valid |
| What type of supply is the said transfer described as? | a composite supply, in which leasing is the principal supply and others are ancillary to the principal supply | The said transfer is a composite supply, in which leasing is the principal supply and others are ancillary to the principal supply. Accordingly, the principal supply of service is “Renting or leasing of immovable property” which is covered under SAC 997212 and taxable at the rate of 18%. | 21 | definition | 1.000 | https://www.aai.aero/sites/default/files/AAI%20AR_2024_ENG_05.12.2024.pdf | The said transfer is a composite supply, in which leasing is the principal supply and others are ancillary to the principal supply. | 152 | page=152,block=11 | 0.850 | valid |
| How is computer software recognized as an intangible asset? | recognized as Intangible Assets and amortized on straight line basis over a period of five years or licence period of the software whichever is earlier. | The interest on mobilization advance in respect of project is set off against the project expenses. 2.2. Interest on borrowings for projects is capitalized up to the date of capitalisation. 2.3. Intangible Assets 2.3. Computer Software (not being an embedded software in the equipment) which is put to use and is expected to provide future enduring economic benefits is recognized as Intangible Assets and amortized on straight line basis over a period of five years or licence period of the software whichever is earlier. However where such computer software is still in development stage, costs incurred during the development stage of such software are accounted as “Intangible Assets Under Development”. 2.3. Expenditure on Research & Development, other than on capital account, is charged to revenue. | 370 | definition | 1.000 | https://www.aai.aero/sites/default/files/AAI%20AR_2024_ENG_05.12.2024.pdf | Computer Software (not being an embedded software in the equipment) which is put to use and is expected to provide future enduring economic benefits is recognized as Intangible Assets and amortized on straight line basis over a period of five years or licence period of the software whichever is earlier. However where such computer software is still in development stage, costs incurred during the development stage of such software are accounted as “Intangible Assets Under Development”. | ||||
| How should the Monthly Concession Fee received by AAI be recognized? | as Contingent Rent as per AS-19 to be received over a period of 50 years and recognize the same as Lease Rent on monthly basis. | c) In respect of Monthly Concession Fee, the amount should be considered as Contingent Rent as per AS-19 to be received over a period of 50 years and recognize the same as Lease Rent on monthly basis. (v) The above opinion of the Consultant has been deliberated and AAI has accepted the opinion. The Accounting treatment has accordingly been given by AAI in its Books of Accounts as on 31.03.2021, 31.03.2022,31.03.2023 as well as on 31.03.2024. | 73 | definition | 1.000 | https://www.aai.aero/sites/default/files/AAI%20AR_2024_ENG_05.12.2024.pdf | c) In respect of Monthly Concession Fee, the amount should be considered as Contingent Rent as per AS-19 to be received over a period of 50 years and recognize the same as Lease Rent on monthly basis. (v) The above opinion of the Consultant has been deliberated and AAI has accepted the opinion. | 153 | page=153,block=20 | 0.700 | valid |
| How should the amount received by AAI for Work in Progress as on the Commercial Operation Date be accounted for? | as Operating Lease Income over the lease period as per AS-19. | (iv) The Consultant after analyzing the provisions of AAI Act, 1994, the relevant Concession Agreements, information and explanations in relating to the transactions provided by AAI, Accounting Standard-9 “Revenue Recognition”, Accounting Standard-19 “Leases”, India Accounting Standard-115 “Revenue from Contracts with customers” has opined the following with regard to the Accounting treatment. a) The upfront payment received by AAI towards the Estimated Deemed Initial RAB should be accounted for as Operating Lease Income over the Lease Period. Asset will continue to appear in the books of AAI. b) In respect of amount received/receivable by AAI towards the value of Work in progress as on the Commercial Operation Date (COD) from the concessionaire, the amount so accrued should be accounted for as Operating Lease Income over the lease period as per AS-19. | 803 | definition | 1.000 | https://www.aai.aero/sites/default/files/AAI%20AR_2024_ENG_05.12.2024.pdf | b) In respect of amount received/receivable by AAI towards the value of Work in progress as on the Commercial Operation Date (COD) from the concessionaire, the amount so accrued should be accounted for as Operating Lease Income over the lease period as per AS-19. | ||||
| How should the upfront payment received by AAI towards the Estimated Deemed Initial RAB be accounted for? | as Operating Lease Income over the Lease Period. | (iv) The Consultant after analyzing the provisions of AAI Act, 1994, the relevant Concession Agreements, information and explanations in relating to the transactions provided by AAI, Accounting Standard-9 “Revenue Recognition”, Accounting Standard-19 “Leases”, India Accounting Standard-115 “Revenue from Contracts with customers” has opined the following with regard to the Accounting treatment. a) The upfront payment received by AAI towards the Estimated Deemed Initial RAB should be accounted for as Operating Lease Income over the Lease Period. Asset will continue to appear in the books of AAI. b) In respect of amount received/receivable by AAI towards the value of Work in progress as on the Commercial Operation Date (COD) from the concessionaire, the amount so accrued should be accounted for as Operating Lease Income over the lease period as per AS-19. | 501 | definition | 1.000 | https://www.aai.aero/sites/default/files/AAI%20AR_2024_ENG_05.12.2024.pdf | a) The upfront payment received by AAI towards the Estimated Deemed Initial RAB should be accounted for as Operating Lease Income over the Lease Period. Asset will continue to appear in the books of AAI. | ||||
| Under which act was the Airports Authority of India constituted? | Airports Authority of India Act, 1994 | C&AG is the sole auditor of Airports Authority of India, a Statutory Corporation constituted under Airports Authority of India Act, 1994. AAI is required to prepare its accounts in the format prescribed under the rules, framed in consultation with the C&AG and the specific provision(s) relating to accounts in the Airports Authority of India Act, 1994. FOREIGN EXCHANGE EARNINGS AND EXPENDITURE FOR REVENUE AND CAPITAL ITEMS (Amount in ` Crores) Particulars FY 2023-24 FY 2022-23 Capital Items Capital Goods Purchase (379.03) (313.44) Repayment of Foreign loans (56.74) (24.51) Revenue Items Spare Parts (15.67) (12.03) Foreign Travel (9.69) (3.22) Consultancy (0.64) (0.30) Others (191.25) (345.23) Services 1228.93 980. | 99 | definition | 1.000 | https://www.aai.aero/sites/default/files/AAI%20AR_2024_ENG_05.12.2024.pdf | C&AG is the sole auditor of Airports Authority of India, a Statutory Corporation constituted under Airports Authority of India Act, 1994. | 30 | page=30,block=2 | 0.700 | valid |
| Under which regulations does the Disciplinary Committee operate? | AAI Employees (Conduct, Discipline & Appeal) Regulations, 2003 | During the year under review, the Committee met twice i.e. on 19.10.2023 and 05.03.2024. 7. DISCIPLINARY COMMITTEE (BOARD LEVEL) Pursuant to the provisions of the AAI Employees (Conduct, Discipline & Appeal) Regulations, 2003, a Committee comprising of the following members considers appeals made under the said regulations: - | 163 | definition | 1.000 | https://www.aai.aero/sites/default/files/AAI%20AR_2024_ENG_05.12.2024.pdf | DISCIPLINARY COMMITTEE (BOARD LEVEL) Pursuant to the provisions of the AAI Employees (Conduct, Discipline & Appeal) Regulations, 2003, a Committee comprising of the following members considers appeals made under the said regulations: - | 72 | page=72,block=2 | 0.700 | valid |
| What accounting standard governs changes in accounting estimates for assets? | AS 5, “Net Profit or Loss for the Period, Prior Period Items and Changes in Accounting Policies” | Lands taken on lease by AAI are amortized over the lease period and in case where the lease period is not available, such costs are amortized over a period of 60 years. 2.4. The residual value and the useful life of an asset is to be reviewed at least at each financial year-end and, if expectations differ from previous estimates, the change(s) should be accounted for as a change in an accounting estimate in accordance with AS 5, “Net Profit or Loss for the Period, Prior Period Items and Changes in Accounting Policies”. 2.5. | 427 | definition | 1.000 | https://www.aai.aero/sites/default/files/AAI%20AR_2024_ENG_05.12.2024.pdf | The residual value and the useful life of an asset is to be reviewed at least at each financial year-end and, if expectations differ from previous estimates, the change(s) should be accounted for as a change in an accounting estimate in accordance with AS 5, “Net Profit or Loss for the Period, Prior Period Items and Changes in Accounting Policies”. | 115 | page=115,block=3 | 0.700 | |
| What basis will the upgraded AIS-AIM Automation System project be executed on? | Supply, Installation, Testing, and Commissioning (SITC) | This project will be executed on a Supply, Installation, Testing, and Commissioning (SITC) basis. The upgraded system aims to significantly enhance productivity for Flight Plan Design (FPD), Air Space Management (ASM), Aeronautical Information Services (AIS), and EMACS users by deploying additional user workstations and implementing the latest software tools and applications. | 35 | definition | 1.000 | https://www.aai.aero/sites/default/files/AAI%20AR_2024_ENG_05.12.2024.pdf | This project will be executed on a Supply, Installation, Testing, and Commissioning (SITC) basis. | 50 | page=50,block=1 | 0.700 | valid |
Read straight from the file — download or use the API URL for the full dataset.
| 114 |
| page=114,block=3 |
| 0.700 |
| valid |
| 153 |
| page=153,block=3 |
| 0.700 |
| valid |
| 153 |
| page=153,block=3 |
| 0.700 |
| valid |
| valid |