HangHor/FinQA_Normalized_ALL huggingface dataset:
shareowner return performance graph the following performance graph and related information shall not be deemed 201csoliciting material 201d or to be 201cfiled 201d with the securities and exchange commission , nor shall such information be incorporated by reference into any future filing under the securities act of 1933 or securities exchange act of 1934 , each as amended , except to the extent that the company specifically incorporates such information by reference into such filing .the following graph shows a five year comparison of cumulative total shareowners 2019 returns for our class b common stock , the standard & poor 2019s 500 index , and the dow jones transportation average .the comparison of the total cumulative return on investment , which is the change in the quarterly stock price plus reinvested dividends for each of the quarterly periods , assumes that $ 100 was invested on december 31 , 2005 in the standard & poor 2019s 500 index , the dow jones transportation average , and our class b common stock .comparison of five year cumulative total return $ 40.00 $ 60.00 $ 80.00 $ 100.00 $ 120.00 $ 140.00 $ 160.00 201020092008200720062005 s&p 500 ups dj transport .
[['', '12/31/05', '12/31/06', '12/31/07', '12/31/08', '12/31/09', '12/31/10'], ['united parcel service inc .', '$ 100.00', '$ 101.76', '$ 98.20', '$ 78.76', '$ 84.87', '$ 110.57'], ['standard & poor 2019s 500 index', '$ 100.00', '$ 115.79', '$ 122.16', '$ 76.96', '$ 97.33', '$ 111.99'], ['dow jones transportation average', '$ 100.00', '$ 109.82', '$ 111.38', '$ 87.52', '$ 103.79', '$ 131.59']]
.

Question: what was the difference in percentage cumulative total shareowners 2019 returns for united parcel service inc . versus the standard & poor 2019s 500 index for the five years ended 12/31/10?
Answer: -1.42%
sacramento container acquisition in october 2017 , pca acquired substantially all of the assets of sacramento container corporation , and 100% ( 100 % ) of the membership interests of northern sheets , llc and central california sheets , llc ( collectively referred to as 201csacramento container 201d ) for a purchase price of $ 274 million , including working capital adjustments .funding for the acquisition came from available cash on hand .assets acquired include full-line corrugated products and sheet feeder operations in both mcclellan , california and kingsburg , california .sacramento container provides packaging solutions to customers serving portions of california 2019s strong agricultural market .sacramento container 2019s financial results are included in the packaging segment from the date of acquisition .the company accounted for the sacramento container acquisition using the acquisition method of accounting in accordance with asc 805 , business combinations .the total purchase price has been allocated to tangible and intangible assets acquired and liabilities assumed based on respective fair values , as follows ( dollars in millions ) : .
[['', '12/31/17 allocation', 'adjustments', 'revised allocation'], ['goodwill', '$ 151.1', '$ 5.5', '$ 156.6'], ['other intangible assets', '72.6', '-5.5 ( 5.5 )', '67.1'], ['property plant and equipment', '26.7', '2014', '26.7'], ['other net assets', '23.4', '2014', '23.4'], ['net assets acquired', '$ 273.8', '$ 2014', '$ 273.8']]
during the second quarter ended june 30 , 2018 , we made a $ 5.5 million net adjustment based on the final valuation of the intangible assets .we recorded the adjustment as a decrease to other intangible assets with an offset to goodwill .goodwill is calculated as the excess of the purchase price over the fair value of the net assets acquired .among the factors that contributed to the recognition of goodwill were sacramento container 2019s commitment to continuous improvement and regional synergies , as well as the expected increases in pca 2019s containerboard integration levels .goodwill is deductible for tax purposes .other intangible assets , primarily customer relationships , were assigned an estimated weighted average useful life of 9.6 years .property , plant and equipment were assigned estimated useful lives ranging from one to 13 years. .

Question: what percentage of the revised allocation of net assets acquired is property , plant and equipment?
Answer: 10%
stock performance graph the following graph compares the most recent five-year performance of alcoa 2019s common stock with ( 1 ) the standard & poor 2019s 500 ae index and ( 2 ) the standard & poor 2019s 500 ae materials index , a group of 27 companies categorized by standard & poor 2019s as active in the 201cmaterials 201d market sector .such information shall not be deemed to be 201cfiled . 201d five-year cumulative total return based upon an initial investment of $ 100 on december 31 , 2010 with dividends reinvested alcoa inc .s&p 500 ae index s&p 500 ae materials index dec-'10 dec-'11 dec-'12 dec-'14 dec-'15dec-'13 .
[['as of december 31,', '2010', '2011', '2012', '2013', '2014', '2015'], ['alcoainc .', '$ 100', '$ 57', '$ 58', '$ 72', '$ 107', '$ 68'], ['s&p 500 aeindex', '100', '102', '118', '157', '178', '181'], ['s&p 500 aematerials index', '100', '90', '104', '130', '139', '128']]
s&p 500 ae index 100 102 118 157 178 181 s&p 500 ae materials index 100 90 104 130 139 128 copyright a9 2016 standard & poor 2019s , a division of the mcgraw-hill companies inc .all rights reserved .source : research data group , inc .( www.researchdatagroup.com/s&p.htm ) .

Question: what is the estimated annualized return for the initial $ 100 investment in the s&p 500 aeindex?
Answer: 18%
Explanation: it is the total percentual return turned into the annual return , considering the initial $ 100 investment in the s&p 500 aeindex .
item 2 : properties information concerning applied's properties at october 25 , 2015 is set forth below: .
[['( square feet in thousands )', 'united states', 'other countries', 'total'], ['owned', '3748', '1624', '5372'], ['leased', '556', '1107', '1663'], ['total', '4304', '2731', '7035']]
because of the interrelation of applied's operations , properties within a country may be shared by the segments operating within that country .the company's headquarters offices are in santa clara , california .products in silicon systems are manufactured in austin , texas ; gloucester , massachusetts ; rehovot , israel ; and singapore .remanufactured equipment products in the applied global services segment are produced primarily in austin , texas .products in the display segment are manufactured in tainan , taiwan and santa clara , california .products in the energy and environmental solutions segment are primarily manufactured in alzenau , germany and treviso , italy .applied also owns and leases offices , plants and warehouse locations in many locations throughout the world , including in europe , japan , north america ( principally the united states ) , israel , china , india , korea , southeast asia and taiwan .these facilities are principally used for manufacturing ; research , development and engineering ; and marketing , sales and customer support .applied also owns a total of approximately 139 acres of buildable land in texas , california , israel and italy that could accommodate additional building space .applied considers the properties that it owns or leases as adequate to meet its current and future requirements .applied regularly assesses the size , capability and location of its global infrastructure and periodically makes adjustments based on these assessments. .

Question: based on the table , how much more square feet is owned outside the united states?
Answer: 2731 thousand square feet .
Explanation: this is a pretty self explanatory question but units are needed or the answer is incorrect .
entergy arkansas , inc .management's financial discussion and analysis results of operations net income 2004 compared to 2003 net income increased $ 16.2 million due to lower other operation and maintenance expenses , a lower effective income tax rate for 2004 compared to 2003 , and lower interest charges .the increase was partially offset by lower net revenue .2003 compared to 2002 net income decreased $ 9.6 million due to lower net revenue , higher depreciation and amortization expenses , and a higher effective income tax rate for 2003 compared to 2002 .the decrease was substantially offset by lower other operation and maintenance expenses , higher other income , and lower interest charges .net revenue 2004 compared to 2003 net revenue , which is entergy arkansas' measure of gross margin , consists of operating revenues net of : 1 ) fuel , fuel-related , and purchased power expenses and 2 ) other regulatory credits .following is an analysis of the change in net revenue comparing 2004 to 2003. .
[['', '( in millions )'], ['2003 net revenue', '$ 998.7'], ['deferred fuel cost revisions', '-16.9 ( 16.9 )'], ['other', '-3.4 ( 3.4 )'], ['2004 net revenue', '$ 978.4']]
deferred fuel cost revisions includes the difference between the estimated deferred fuel expense and the actual calculation of recoverable fuel expense , which occurs on an annual basis .deferred fuel cost revisions decreased net revenue due to a revised estimate of fuel costs filed for recovery at entergy arkansas in the march 2004 energy cost recovery rider , which reduced net revenue by $ 11.5 million .the remainder of the variance is due to the 2002 energy cost recovery true-up , made in the first quarter of 2003 , which increased net revenue in 2003 .gross operating revenues , fuel and purchased power expenses , and other regulatory credits gross operating revenues increased primarily due to : 2022 an increase of $ 20.7 million in fuel cost recovery revenues due to an increase in the energy cost recovery rider effective april 2004 ( fuel cost recovery revenues are discussed in note 2 to the domestic utility companies and system energy financial statements ) ; 2022 an increase of $ 15.5 million in grand gulf revenues due to an increase in the grand gulf rider effective january 2004 ; 2022 an increase of $ 13.9 million in gross wholesale revenue primarily due to increased sales to affiliated systems ; 2022 an increase of $ 9.5 million due to volume/weather primarily resulting from increased usage during the unbilled sales period , partially offset by the effect of milder weather on billed sales in 2004. .

Question: what is the percent change in net revenue from 2003 to 2004?
Answer: 2.08%
visa inc .notes to consolidated financial statements 2014 ( continued ) september 30 , 2008 ( in millions , except as noted ) were converted on a one-to-one basis from class eu ( series i , ii , iii ) common stock to class c ( series iii , ii , and iv ) common stock concurrent with the true-up .the results of the true-up are reflected in the table below .fractional shares resulting from the conversion of the shares of each individual stockholder have been rounded down .these fractional shares were paid in cash to stockholders as part of the initial redemption of class b common stock and class c common stock shortly following the ipo .outstanding regional classes and series of common stock issued in the reorganization converted classes and series of common stock issued in the true-up number of regional classes and series of common stock issued in the reorganization true-up conversion number of converted classes and series of common stock after the true-up class usa ( 1 ) class b ( 2 ) 426390481 0.93870 400251872 .
[['outstanding regional classes and seriesof common stock issued inthe reorganization', 'converted classes and series of common stock issued in the true-up', 'number of regional classes and series of common stock issued in the reorganization', 'true-up conversion ratio', 'number of converted classes and series of common stock after the true-up'], ['class usa ( 1 )', 'class b ( 2 )', '426390481', '0.93870', '400251872'], ['class eu ( series i )', 'class c ( series iii )', '62213201', '1.00000', '62213201'], ['class eu ( series ii )', 'class c ( series ii )', '27904464', '1.00000', '27904464'], ['class eu ( series iii )', 'class c ( series iv )', '549587', '1.00000', '549587'], ['class canada', 'class c ( series i )', '22034685', '0.98007', '21595528'], ['class ap', 'class c ( series i )', '119100481', '1.19043', '141780635'], ['class lac', 'class c ( series i )', '80137915', '1.07110', '85835549'], ['class cemea', 'class c ( series i )', '36749698', '0.95101', '34949123']]
( 1 ) the amount of the class usa common stock outstanding prior to the true-up is net of 131592008 shares held by wholly-owned subsidiaries of the company .( 2 ) the amount of the class b common stock outstanding subsequent to the true-up is net of 123525418 shares held by wholly-owned subsidiaries of the company .also , the company issued 51844393 additional shares of class c ( series ii ) common stock at a price of $ 44 per share in exchange for a subscription receivable from visa europe .this issuance and subscription receivable were recorded as offsetting entries in temporary equity on the company 2019s consolidated balance sheet at september 30 , 2008 .initial public offering in march 2008 , the company completed its ipo with the issuance of 446600000 shares of class a common stock at a net offering price of $ 42.77 ( the ipo price of $ 44.00 per share of class a common stock , less underwriting discounts and commissions of $ 1.23 per share ) .the company received net proceeds of $ 19.1 billion as a result of the ipo. .

Question: what amount of net capital was raised by the company at the ipo with the issuance of class a common stock?
Answer: 19101082000
the table below presents the estimated maximum potential var arising from a one-day loss in fair value for our interest rate , foreign currency , commodity , and equity market-risk-sensitive instruments outstanding as of may 26 , 2019 and may 27 , 2018 , and the average fair value impact during the year ended may 26 , 2019. .
[['in millions', 'fair value impact may 26 2019', 'fair value impact averageduringfiscal 2019', 'fair value impact may 27 2018'], ['interest rate instruments', '$ 74.4', '$ 46.1', '$ 33.2'], ['foreign currency instruments', '16.8', '19.0', '21.3'], ['commodity instruments', '4.1', '2.5', '1.9'], ['equity instruments', '2.3', '2.2', '2.0']]
.

Question: what is the change in fair value of equity instruments from 2018 to 2019?
Answer: 0.3
american tower corporation and subsidiaries notes to consolidated financial statements ( 3 ) consists of customer-related intangibles of approximately $ 75.0 million and network location intangibles of approximately $ 72.7 million .the customer-related intangibles and network location intangibles are being amortized on a straight-line basis over periods of up to 20 years .( 4 ) the company expects that the goodwill recorded will be deductible for tax purposes .the goodwill was allocated to the company 2019s international rental and management segment .on september 12 , 2012 , the company entered into a definitive agreement to purchase up to approximately 348 additional communications sites from telef f3nica mexico .on september 27 , 2012 and december 14 , 2012 , the company completed the purchase of 279 and 2 communications sites , for an aggregate purchase price of $ 63.5 million ( including value added tax of $ 8.8 million ) .the following table summarizes the preliminary allocation of the aggregate purchase consideration paid and the amounts of assets acquired and liabilities assumed based upon their estimated fair value at the date of acquisition ( in thousands ) : preliminary purchase price allocation .
[['', 'preliminary purchase price allocation'], ['current assets', '$ 8763'], ['non-current assets', '2332'], ['property and equipment', '26711'], ['intangible assets ( 1 )', '21079'], ['other non-current liabilities', '-1349 ( 1349 )'], ['fair value of net assets acquired', '$ 57536'], ['goodwill ( 2 )', '5998']]
( 1 ) consists of customer-related intangibles of approximately $ 10.7 million and network location intangibles of approximately $ 10.4 million .the customer-related intangibles and network location intangibles are being amortized on a straight-line basis over periods of up to 20 years .( 2 ) the company expects that the goodwill recorded will be deductible for tax purposes .the goodwill was allocated to the company 2019s international rental and management segment .on november 16 , 2012 , the company entered into an agreement to purchase up to 198 additional communications sites from telef f3nica mexico .on december 14 , 2012 , the company completed the purchase of 188 communications sites , for an aggregate purchase price of $ 64.2 million ( including value added tax of $ 8.9 million ) . .

Question: for the december 14 , 2012 purchase , what was the average cost of the communications sites acquired?
Answer: 341489
value , which may be maturity , the company does not consider these investments to be other-than-temporarily impaired as of december 31 , 2005 and 2004 .gross realized gains and losses for 2005 were $ 15000 and $ 75000 , respectively .gross realized gains and losses for 2004 were $ 628000 and $ 205000 , respectively .gross realized gains for 2003 were $ 1249000 .there were no gross realized losses for 2003 .maturities stated are effective maturities .f .restricted cash at december 31 , 2005 and 2004 , the company held $ 41482000 and $ 49847000 , respectively , in restricted cash .at december 31 , 2005 and 2004 the balance was held in deposit with certain banks predominantly to collateralize conditional stand-by letters of credit in the names of the company's landlords pursuant to certain operating lease agreements .g .property and equipment property and equipment consist of the following at december 31 ( in thousands ) : depreciation expense for the years ended december 31 , 2005 , 2004 and 2003 was $ 26307000 , $ 28353000 and $ 27988000 respectively .in 2005 and 2004 , the company wrote off certain assets that were fully depreciated and no longer utilized .there was no effect on the company's net property and equipment .additionally , the company wrote off or sold certain assets that were not fully depreciated .the net loss on disposal of those assets was $ 344000 for 2005 and $ 43000 for 2004 .h .investments in accordance with the company's policy , as outlined in note b , "accounting policies" the company assessed its investment in altus pharmaceuticals , inc .( "altus" ) , which it accounts for using the cost method , and determined that there had not been any adjustments to the fair values of that investment which would indicate a decrease in its fair value below the carrying value that would require the company to write down the investment basis of the asset , as of december 31 , 2005 and december 31 , 2004 .the company's cost basis carrying value in its outstanding equity and warrants of altus was $ 18863000 at december 31 , 2005 and 2004. .
[['', '2005', '2004'], ['furniture and equipment', '$ 98387', '$ 90893'], ['leasehold improvements', '66318', '65294'], ['computers', '18971', '18421'], ['software', '18683', '16411'], ['total property and equipment gross', '202359', '191019'], ['less accumulated depreciation and amortization', '147826', '126794'], ['total property and equipment net', '$ 54533', '$ 64225']]
.

Question: what percent of the 2005 gross total property and equipment value is related to software?
Answer: 34.2%
item 2 : properties information concerning applied 2019s properties at october 30 , 2016 is set forth below: .
[['( square feet in thousands )', 'united states', 'other countries', 'total'], ['owned', '3745', '1629', '5374'], ['leased', '564', '1103', '1667'], ['total', '4309', '2732', '7041']]
because of the interrelation of applied 2019s operations , properties within a country may be shared by the segments operating within that country .the company 2019s headquarters offices are in santa clara , california .products in semiconductor systems are manufactured in austin , texas ; gloucester , massachusetts ; kalispell , montana ; rehovot , israel ; and singapore .remanufactured equipment products in the applied global services segment are produced primarily in austin , texas .products in the display and adjacent markets segment are manufactured in alzenau , germany ; tainan , taiwan ; and santa clara , california .other products are manufactured in treviso , italy .applied also owns and leases offices , plants and warehouse locations in many locations throughout the world , including in europe , japan , north america ( principally the united states ) , israel , china , india , korea , southeast asia and taiwan .these facilities are principally used for manufacturing ; research , development and engineering ; and marketing , sales and customer support .applied also owns a total of approximately 280 acres of buildable land in montana , texas , california , massachusetts , israel and italy that could accommodate additional building space .applied considers the properties that it owns or leases as adequate to meet its current and future requirements .applied regularly assesses the size , capability and location of its global infrastructure and periodically makes adjustments based on these assessments. .

Question: what was the total amount of land owned by the company ? ( 1 acre = 43560 square feet )
Answer: 19237800 square feet
Explanation: the total square feet owned by the company includes the acres owned by the company . therefore you have to take the total amount of square feet owned of property and added the total amount of acres .
shareholder return performance the line graph below compares the annual percentage change in ball corporation fffds cumulative total shareholder return on its common stock with the cumulative total return of the dow jones containers & packaging index and the s&p composite 500 stock index for the five-year period ended december 31 , 2011 .it assumes $ 100 was invested on december 31 , 2006 , and that all dividends were reinvested .the dow jones containers & packaging index total return has been weighted by market capitalization .total return to stockholders ( assumes $ 100 investment on 12/31/06 ) total return analysis .
[['', '12/31/2006', '12/31/2007', '12/31/2008', '12/31/2009', '12/31/2010', '12/31/2011'], ['ball corporation', '$ 100.00', '$ 104.05', '$ 97.04', '$ 121.73', '$ 161.39', '$ 170.70'], ['dj us containers & packaging', '$ 100.00', '$ 106.73', '$ 66.91', '$ 93.98', '$ 110.23', '$ 110.39'], ['s&p 500', '$ 100.00', '$ 105.49', '$ 66.46', '$ 84.05', '$ 96.71', '$ 98.75']]
copyright a9 2012 standard & poor fffds , a division of the mcgraw-hill companies inc .all rights reserved .( www.researchdatagroup.com/s&p.htm ) copyright a9 2012 dow jones & company .all rights reserved. .

Question: what is the roi of an investment in dj us containers & packaging from 2006 to 2008?
Answer: -33.1%