The conversation between human and AI assistant.
[|Human|] Identify which parts of the following code could be refactored.
[|AI|] 1. The loop could be refactored into a list comprehension like so: `result = [a + c[i] for i in range(b)]`. 
2. Additionally, the variable names could be more descriptive, so the code is easier to read and understand. For instance, giving the variables `a`, `b`, and `c` more meaningful names such as `base_value`, `iterations`, and `incremental_values` would make the function easier to understand.
[|Human|] 
Identify which parts of the following code could be refactored.