HangHor/FinQA_Normalized_ALL huggingface dataset:
operating expenses as a percentage of total revenue .
[['', '2006', '2005', '2004'], ['marketing and sales', '27% ( 27 % )', '28% ( 28 % )', '28% ( 28 % )'], ['research and development', '31% ( 31 % )', '29% ( 29 % )', '31% ( 31 % )'], ['general and administrative', '10% ( 10 % )', '10% ( 10 % )', '7% ( 7 % )']]
operating expense summary 2006 compared to 2005 overall operating expenses increased $ 122.5 million in 2006 , as compared to 2005 , primarily due to : 2022 an increase of $ 58.4 million in stock-based compensation expense due to our adoption of sfas no .123r ; and 2022 an increase of $ 49.2 million in salary , benefits and other employee-related costs , primarily due to an increased number of employees and increases in bonus and commission costs , in part due to our acquisition of verisity ltd. , or verisity , in the second quarter of 2005 .2005 compared to 2004 operating expenses increased $ 97.4 million in 2005 , as compared to 2004 , primarily due to : 2022 an increase of $ 63.3 million in employee salary and benefit costs , primarily due to our acquisition of verisity and increased bonus and commission costs ; 2022 an increase of $ 9.9 million in stock-based compensation expense due to grants of restricted stock and the assumption of options in our acquisitions ; 2022 an increase of $ 8.6 million in losses associated with the sale of installment contract receivables ; and 2022 an increase of $ 7.1 million in costs related to the retirement of our executive chairman and former president and chief executive officer in 2005 ; partially offset by 2022 our restructuring activities , as discussed below .marketing and sales 2006 compared to 2005 marketing and sales expenses increased $ 39.4 million in 2006 , as compared to 2005 , primarily due to : 2022 an increase of $ 14.8 million in stock-based compensation expense due to our adoption of sfas no .123r ; 2022 an increase of $ 18.2 million in employee salary , commissions , benefits and other employee-related costs due to increased hiring of sales and technical personnel , and higher commissions earned resulting from an increase in 2006 sales performance ; and 2022 an increase of $ 7.8 million in marketing programs and customer-focused conferences due to our new marketing initiatives and increased travel to visit our customers .2005 compared to 2004 marketing and sales expenses increased $ 33.1 million in 2005 , as compared to 2004 , primarily due to : 2022 an increase of $ 29.4 million in employee salary , commission and benefit costs due to increased hiring of sales and technical personnel and higher employee bonuses and commissions ; and 2022 an increase of $ 1.6 million in stock-based compensation expense due to grants of restricted stock and the assumption of options in our acquisitions ; partially offset by 2022 a decrease of $ 1.9 million in marketing program costs. .

Question: what portion of the increase of operating expense in 2006 is incurred by the increase in stock-based compensation expense due to our adoption of sfas no?
Answer: 47.7%
five-year performance comparison 2013 the following graph provides an indicator of cumulative total shareholder returns for the corporation as compared to the peer group index ( described above ) , the dj trans , and the s&p 500 .the graph assumes that $ 100 was invested in the common stock of union pacific corporation and each index on december 31 , 2010 and that all dividends were reinvested .the information below is historical in nature and is not necessarily indicative of future performance .purchases of equity securities 2013 during 2015 , we repurchased 36921641 shares of our common stock at an average price of $ 99.16 .the following table presents common stock repurchases during each month for the fourth quarter of 2015 : period total number of shares purchased [a] average price paid per share total number of shares purchased as part of a publicly announced plan or program [b] maximum number of shares remaining under the plan or program [b] .
[['period', 'total number of shares purchased [a]', 'average price paid per share', 'total number of shares purchased as part of a publicly announcedplan or program [b]', 'maximum number of shares remaining under the plan or program [b]'], ['oct . 1 through oct . 31', '3247731', '$ 92.98', '3221153', '56078192'], ['nov . 1 through nov . 30', '2325865', '86.61', '2322992', '53755200'], ['dec . 1 through dec . 31', '1105389', '77.63', '1102754', '52652446'], ['total', '6678985', '$ 88.22', '6646899', 'n/a']]
[a] total number of shares purchased during the quarter includes approximately 32086 shares delivered or attested to upc by employees to pay stock option exercise prices , satisfy excess tax withholding obligations for stock option exercises or vesting of retention units , and pay withholding obligations for vesting of retention shares .[b] effective january 1 , 2014 , our board of directors authorized the repurchase of up to 120 million shares of our common stock by december 31 , 2017 .these repurchases may be made on the open market or through other transactions .our management has sole discretion with respect to determining the timing and amount of these transactions. .

Question: in the fourth quarter ended december 31 , 2015 what was the percent of the total number of shares purchased that was attributable to the employees to pay stock option exercise prices , satisfy excess tax withholding obligations
Answer: 0.5%
five-year performance comparison 2013 the following graph provides an indicator of cumulative total shareholder returns for the corporation as compared to the peer group index ( described above ) , the dj trans , and the s&p 500 .the graph assumes that $ 100 was invested in the common stock of union pacific corporation and each index on december 31 , 2007 and that all dividends were reinvested .purchases of equity securities 2013 during 2012 , we repurchased 13804709 shares of our common stock at an average price of $ 115.33 .the following table presents common stock repurchases during each month for the fourth quarter of 2012 : period total number of shares purchased [a] average price paid per share total number of shares purchased as part of a publicly announced plan or program [b] maximum number of shares that may yet be purchased under the plan or program [b] .
[['period', 'total number ofsharespurchased [a]', 'averageprice paidper share', 'total number of sharespurchased as part of apublicly announced planor program [b]', 'maximum number ofshares that may yetbe purchased under the planor program [b]'], ['oct . 1 through oct . 31', '1068414', '121.70', '1028300', '16041399'], ['nov . 1 through nov . 30', '659631', '120.84', '655000', '15386399'], ['dec . 1 through dec . 31', '411683', '124.58', '350450', '15035949'], ['total', '2139728', '$ 121.99', '2033750', 'n/a']]
[a] total number of shares purchased during the quarter includes approximately 105978 shares delivered or attested to upc by employees to pay stock option exercise prices , satisfy excess tax withholding obligations for stock option exercises or vesting of retention units , and pay withholding obligations for vesting of retention shares .[b] on april 1 , 2011 , our board of directors authorized the repurchase of up to 40 million shares of our common stock by march 31 , 2014 .these repurchases may be made on the open market or through other transactions .our management has sole discretion with respect to determining the timing and amount of these transactions. .

Question: what was the cost of total share repurchases during 2012?
Answer: 1592097089
stock performance graph : the graph below shows the cumulative total shareholder return assuming the investment of $ 100 , on december 31 , 2012 , and the reinvestment of dividends thereafter , if any , in the company 2019s common stock versus the standard and poor 2019s s&p 500 retail index ( 201cs&p 500 retail index 201d ) and the standard and poor 2019s s&p 500 index ( 201cs&p 500 201d ) . .
[['company/index', 'december 31 , 2012', 'december 31 , 2013', 'december 31 , 2014', 'december 31 , 2015', 'december 31 , 2016', 'december 31 , 2017'], ['o 2019reilly automotive inc .', '$ 100', '$ 144', '$ 215', '$ 283', '$ 311', '$ 269'], ['s&p 500 retail index', '100', '144', '158', '197', '206', '265'], ['s&p 500', '$ 100', '$ 130', '$ 144', '$ 143', '$ 157', '$ 187']]
.

Question: what is the roi of an investment in s&p500 from 2014 to 2016?
Answer: 9.0%
in addition , included in the loan table are purchased distressed loans , which are loans that have evidenced significant credit deterioration subsequent to origination but prior to acquisition by citigroup .in accordance with sop 03-3 , the difference between the total expected cash flows for these loans and the initial recorded investments is recognized in income over the life of the loans using a level yield .accordingly , these loans have been excluded from the impaired loan information presented above .in addition , per sop 03-3 , subsequent decreases to the expected cash flows for a purchased distressed loan require a build of an allowance so the loan retains its level yield .however , increases in the expected cash flows are first recognized as a reduction of any previously established allowance and then recognized as income prospectively over the remaining life of the loan by increasing the loan 2019s level yield .where the expected cash flows cannot be reliably estimated , the purchased distressed loan is accounted for under the cost recovery method .the carrying amount of the purchased distressed loan portfolio at december 31 , 2009 was $ 825 million net of an allowance of $ 95 million .the changes in the accretable yield , related allowance and carrying amount net of accretable yield for 2009 are as follows : in millions of dollars accretable carrying amount of loan receivable allowance .
[['in millions of dollars', 'accretable yield', 'carrying amount of loan receivable', 'allowance'], ['beginning balance', '$ 92', '$ 1510', '$ 122'], ['purchases ( 1 )', '14', '329', '2014'], ['disposals/payments received', '-5 ( 5 )', '-967 ( 967 )', '2014'], ['accretion', '-52 ( 52 )', '52', '2014'], ['builds ( reductions ) to the allowance', '-21 ( 21 )', '1', '-27 ( 27 )'], ['increase to expected cash flows', '10', '2', '2014'], ['fx/other', '-11 ( 11 )', '-7 ( 7 )', '2014'], ['balance december 31 2009 ( 2 )', '$ 27', '$ 920', '$ 95']]
( 1 ) the balance reported in the column 201ccarrying amount of loan receivable 201d consists of $ 87 million of purchased loans accounted for under the level-yield method and $ 242 million under the cost-recovery method .these balances represent the fair value of these loans at their acquisition date .the related total expected cash flows for the level-yield loans were $ 101 million at their acquisition dates .( 2 ) the balance reported in the column 201ccarrying amount of loan receivable 201d consists of $ 561 million of loans accounted for under the level-yield method and $ 359 million accounted for under the cost-recovery method. .

Question: in 2009 what was the percent of the purchases included in the total carrying amount of loan receivable
Answer: 35.8%
apple inc .| 2018 form 10-k | 20 company stock performance the following graph shows a comparison of cumulative total shareholder return , calculated on a dividend-reinvested basis , for the company , the s&p 500 index , the s&p information technology index and the dow jones u.s .technology supersector index for the five years ended september 29 , 2018 .the graph assumes $ 100 was invested in each of the company 2019s common stock , the s&p 500 index , the s&p information technology index and the dow jones u.s .technology supersector index as of the market close on september 27 , 2013 .note that historic stock price performance is not necessarily indicative of future stock price performance .* $ 100 invested on september 27 , 2013 in stock or index , including reinvestment of dividends .data points are the last day of each fiscal year for the company 2019s common stock and september 30th for indexes .copyright a9 2018 standard & poor 2019s , a division of s&p global .all rights reserved .copyright a9 2018 s&p dow jones indices llc , a division of s&p global .all rights reserved .september september september september september september .
[['', 'september2013', 'september2014', 'september2015', 'september2016', 'september2017', 'september2018'], ['apple inc .', '$ 100', '$ 149', '$ 173', '$ 174', '$ 242', '$ 359'], ['s&p 500 index', '$ 100', '$ 120', '$ 119', '$ 137', '$ 163', '$ 192'], ['s&p information technology index', '$ 100', '$ 129', '$ 132', '$ 162', '$ 209', '$ 275'], ['dow jones u.s . technology supersector index', '$ 100', '$ 130', '$ 130', '$ 159', '$ 203', '$ 266']]
.

Question: what is the difference in percentage cumulative total return between apple inc . and the s&p 500 index for the five year period ended september 2018?
Answer: 167%
the agencies consider many factors in determining the final rating of an insurance company .one consideration is the relative level of statutory surplus necessary to support the business written .statutory surplus represents the capital of the insurance company reported in accordance with accounting practices prescribed by the applicable state insurance department .see part i , item 1a .risk factors 2014 201cdowngrades in our financial strength or credit ratings , which may make our products less attractive , could increase our cost of capital and inhibit our ability to refinance our debt , which would have a material adverse effect on our business , financial condition , results of operations and liquidity . 201d statutory surplus the table below sets forth statutory surplus for the company 2019s insurance companies as of december 31 , 2014 and 2013: .
[['', '2014', '2013'], ['u.s . life insurance subsidiaries includes domestic captive insurance subsidiaries in 2013', '$ 7157', '$ 6639'], ['property and casualty insurance subsidiaries', '8069', '8022'], ['total', '$ 15226', '$ 14661']]
statutory capital and surplus for the u.s .life insurance subsidiaries , including domestic captive insurance subsidiaries in 2013 , increased by $ 518 , primarily due to variable annuity surplus impacts of $ 788 , net income from non-variable annuity business of $ 187 , increases in unrealized gains from other invested assets carrying values of $ 138 , partially offset by returns of capital of $ 500 , and changes in reserves on account of change in valuation basis of $ 100 .effective april 30 , 2014 the last domestic captive ceased operations .statutory capital and surplus for the property and casualty insurance increased by $ 47 , primarily due to statutory net income of $ 1.1 billion , and unrealized gains on investments of $ 1.4 billion , largely offset by dividends to the hfsg holding company of $ 2.5 billion .the company also held regulatory capital and surplus for its former operations in japan until the sale of those operations on june 30 , 2014 .under the accounting practices and procedures governed by japanese regulatory authorities , the company 2019s statutory capital and surplus was $ 1.2 billion as of december 31 , 2013. .

Question: what was the average statutory surplus for the company 2019s insurance companies for u.s . life insurance subsidiaries including domestic captive insurance subsidiaries from 2012 to 2013
Answer: 6898
tower cash flow , adjusted consolidated cash flow and non-tower cash flow are considered non-gaap financial measures .we are required to provide these financial metrics by the indentures for our 7.50% ( 7.50 % ) notes and 7.125% ( 7.125 % ) notes , and we have included them below because we consider the indentures for these notes to be material agreements , the covenants related to tower cash flow , adjusted consolidated cash flow and non-tower cash flow to be material terms of the indentures , and information about compliance with such covenants to be material to an investor 2019s understanding of our financial results and the impact of those results on our liquidity .the following table presents tower cash flow , adjusted consolidated cash flow and non-tower cash flow for the company and its restricted subsidiaries , as defined in the indentures for the applicable notes ( in thousands ) : .
[['tower cash flow for the three months ended december 31 2008', '$ 188449'], ['consolidated cash flow for the twelve months ended december 31 2008', '726954'], ['less : tower cash flow for the twelve months ended december 31 2008', '-741565 ( 741565 )'], ['plus : four times tower cash flow for the three months ended december 31 2008', '753798'], ['adjusted consolidated cash flow for the twelve months ended december 31 2008', '739187'], ['non-tower cash flow for the twelve months ended december 31 2008', '$ -14611 ( 14611 )']]
.

Question: what was the average tower cash flow for the three months ended december 31 2008
Answer: 62816
2mar201707015999 ( c ) in october 2016 , our accelerated share repurchase ( 2018 2018asr 2019 2019 ) agreement concluded and we received an additional 44 thousand shares of our common stock .shares purchased pursuant to the asr agreement are presented in the table above in the periods in which they were received .performance graph the following graph compares the performance of our common stock with that of the s&p 500 index and the s&p 500 healthcare equipment index .the cumulative total return listed below assumes an initial investment of $ 100 at the market close on december 30 , 2011 and reinvestment of dividends .comparison of 5 year cumulative total return 2011 2012 2016201520142013 edwards lifesciences corporation s&p 500 s&p 500 healthcare equipment index december 31 .
[['total cumulative return', '2012', '2013', '2014', '2015', '2016'], ['edwards lifesciences', '$ 127.54', '$ 93.01', '$ 180.17', '$ 223.42', '$ 265.06'], ['s&p 500', '116.00', '153.58', '174.60', '177.01', '198.18'], ['s&p 500 healthcare equipment index', '117.42', '150.28', '181.96', '194.37', '207.46']]
.

Question: what was the difference in cumulative percentage returns between edwards lifesciences and the s&p 500 for the five years ended 2016?
Answer: 67%
allowance for doubtful accounts is as follows: .
[['', '2010', '2009', '2008'], ['balance at beginning of year', '$ 160', '$ 133', '$ 86'], ['provision', '38', '54', '65'], ['amounts written off', '-13 ( 13 )', '-27 ( 27 )', '-18 ( 18 )'], ['balance at end of year', '$ 185', '$ 160', '$ 133']]
discontinued operations during the fourth quarter of 2009 , schlumberger recorded a net $ 22 million charge related to the resolution of a customs assessment pertaining to its former offshore contract drilling business , as well as the resolution of certain contingencies associated with other previously disposed of businesses .this amount is included in income ( loss ) from discontinued operations in the consolidated statement of income .during the first quarter of 2008 , schlumberger recorded a gain of $ 38 million related to the resolution of a contingency associated with a previously disposed of business .this gain is included in income ( loss ) from discon- tinued operations in the consolidated statement of income .part ii , item 8 .

Question: in 2010 , what percentage of allowance for doubtful accounts were written off?
Answer: 8%
shareholder return performance presentation the graph presented below compares the cumulative total shareholder return on state street's common stock to the cumulative total return of the s&p 500 index , the s&p financial index and the kbw bank index over a five- year period .the cumulative total shareholder return assumes the investment of $ 100 in state street common stock and in each index on december 31 , 2008 at the closing price on the last trading day of 2008 , and also assumes reinvestment of common stock dividends .the s&p financial index is a publicly available measure of 81 of the standard & poor's 500 companies , representing 17 diversified financial services companies , 22 insurance companies , 19 real estate companies and 23 banking companies .the kbw bank index seeks to reflect the performance of banks and thrifts that are publicly traded in the u.s. , and is composed of 24 leading national money center and regional banks and thrifts. .
[['', '2008', '2009', '2010', '2011', '2012', '2013'], ['state street corporation', '$ 100', '$ 111', '$ 118', '$ 105', '$ 125', '$ 198'], ['s&p 500 index', '100', '126', '146', '149', '172', '228'], ['s&p financial index', '100', '117', '132', '109', '141', '191'], ['kbw bank index', '100', '98', '121', '93', '122', '168']]
.

Question: how much higher are the returns of the s&p 500 in the same period ( 2008-2013 ) ? as a percentage .
Answer: 30%
Explanation: used result from question 1
entergy louisiana , llc and subsidiaries management 2019s financial discussion and analysis results of operations net income 2016 compared to 2015 net income increased $ 175.4 million primarily due to the effect of a settlement with the irs related to the 2010-2011 irs audit , which resulted in a $ 136.1 million reduction of income tax expense .also contributing to the increase were lower other operation and maintenance expenses , higher net revenue , and higher other income .the increase was partially offset by higher depreciation and amortization expenses , higher interest expense , and higher nuclear refueling outage expenses .2015 compared to 2014 net income increased slightly , by $ 0.6 million , primarily due to higher net revenue and a lower effective income tax rate , offset by higher other operation and maintenance expenses , higher depreciation and amortization expenses , lower other income , and higher interest expense .net revenue 2016 compared to 2015 net revenue consists of operating revenues net of : 1 ) fuel , fuel-related expenses , and gas purchased for resale , 2 ) purchased power expenses , and 3 ) other regulatory charges .following is an analysis of the change in net revenue comparing 2016 to 2015 .amount ( in millions ) .
[['', 'amount ( in millions )'], ['2015 net revenue', '$ 2408.8'], ['retail electric price', '69.0'], ['transmission equalization', '-6.5 ( 6.5 )'], ['volume/weather', '-6.7 ( 6.7 )'], ['louisiana act 55 financing savings obligation', '-17.2 ( 17.2 )'], ['other', '-9.0 ( 9.0 )'], ['2016 net revenue', '$ 2438.4']]
the retail electric price variance is primarily due to an increase in formula rate plan revenues , implemented with the first billing cycle of march 2016 , to collect the estimated first-year revenue requirement related to the purchase of power blocks 3 and 4 of the union power station .see note 2 to the financial statements for further discussion .the transmission equalization variance is primarily due to changes in transmission investments , including entergy louisiana 2019s exit from the system agreement in august 2016 .the volume/weather variance is primarily due to the effect of less favorable weather on residential sales , partially offset by an increase in industrial usage and an increase in volume during the unbilled period .the increase .

Question: what portion of the change in net income during 2016 was related the irs audit?
Answer: 77.6%