Task: Table-QA (source dataset: FinQA)

Task: 
You are given a table containing structured data and a natural language question referring to the table. Your goal is to analyze the table and provide an accurate and concise answer based on the given data.

Instructions:
1. Understand the Table: Examine the structure, headers, and data in the table. Identify relevant columns and rows related to the question.
2. Interpret the Question: Determine whether the question requires direct retrieval, aggregation, comparison, sorting, filtering, or inference.
3. Extract the Answer: Use logical reasoning and numerical operations (if necessary) to derive the correct response from the table.
4. Format the Answer: No explanation, return the answer in a structured JSON format: {"answer": <answer>}. If the question cannot be answered due to missing or ambiguous data, return a JSON response with {"answer": null}.

Table:
| december 31 2003   |   $ 438 |
|:-------------------|--------:|
| december 31 2004   |     527 |
| december 31 2005   |     711 |

Question:
by what percentage did total amount of the liability for asset retirement obligations increase from 2003 to 2005?


pre_text: transactions arising from all matching buy/sell arrangements entered into before april 1 , 2006 will continue to be reported as separate sale and purchase transactions .
the adoption of eitf issue no .
04-13 and the change in the accounting for nontraditional derivative instruments had no effect on net income .
the amounts of revenues and cost of revenues recognized after april 1 , 2006 are less than the amounts that would have been recognized under previous accounting practices .
sfas no .
123 ( revised 2004 ) 2013 in december 2004 , the fasb issued sfas no .
123 ( r ) , 2018 2018share-based payment , 2019 2019 as a revision of sfas no .
123 , 2018 2018accounting for stock-based compensation . 2019 2019 this statement requires entities to measure the cost of employee services received in exchange for an award of equity instruments based on the fair value of the award on the grant date .
that cost is recognized over the period during which an employee is required to provide service in exchange for the award , usually the vesting period .
in addition , awards classified as liabilities are remeasured at fair value each reporting period .
marathon had previously adopted the fair value method under sfas no .
123 for grants made , modified or settled on or after january 1 , 2003 .
sfas no .
123 ( r ) also requires a company to calculate the pool of excess tax benefits available to absorb tax deficiencies recognized subsequent to adopting the statement .
in november 2005 , the fasb issued fsp no .
123r-3 , 2018 2018transition election related to accounting for the tax effects of share-based payment awards , 2019 2019 to provide an alternative transition election ( the 2018 2018short-cut method 2019 2019 ) to account for the tax effects of share-based payment awards to employees .
marathon elected the long-form method to determine its pool of excess tax benefits as of january 1 , 2006 .
marathon adopted sfas no .
123 ( r ) as of january 1 , 2006 , for all awards granted , modified or cancelled after adoption and for the unvested portion of awards outstanding at january 1 , 2006 .
at the date of adoption , sfas no .
123 ( r ) requires that an assumed forfeiture rate be applied to any unvested awards and that awards classified as liabilities be measured at fair value .
prior to adopting sfas no .
123 ( r ) , marathon recognized forfeitures as they occurred and applied the intrinsic value method to awards classified as liabilities .
the adoption did not have a significant effect on marathon 2019s consolidated results of operations , financial position or cash flows .
sfas no .
151 2013 effective january 1 , 2006 , marathon adopted sfas no .
151 , 2018 2018inventory costs 2013 an amendment of arb no .
43 , chapter 4 . 2019 2019 this statement requires that items such as idle facility expense , excessive spoilage , double freight and re-handling costs be recognized as a current-period charge .
the adoption did not have a significant effect on marathon 2019s consolidated results of operations , financial position or cash flows .
sfas no .
154 2013 effective january 1 , 2006 , marathon adopted sfas no .
154 , 2018 2018accounting changes and error corrections 2013 a replacement of apb opinion no .
20 and fasb statement no .
3 . 2019 2019 sfas no .
154 requires companies to recognize ( 1 ) voluntary changes in accounting principle and ( 2 ) changes required by a new accounting pronouncement , when the pronouncement does not include specific transition provisions , retrospectively to prior periods 2019 financial statements , unless it is impracticable to determine either the period-specific effects or the cumulative effect of the change .
fin no .
47 2013 in march 2005 , the fasb issued fasb interpretation ( 2018 2018fin 2019 2019 ) no .
47 , 2018 2018accounting for conditional asset retirement obligations 2013 an interpretation of fasb statement no .
143 . 2019 2019 this interpretation clarifies that an entity is required to recognize a liability for a legal obligation to perform asset retirement activities when the retirement is conditional on a future event if the liability 2019s fair value can be reasonably estimated .
if the liability 2019s fair value cannot be reasonably estimated , then the entity must disclose ( 1 ) a description of the obligation , ( 2 ) the fact that a liability has not been recognized because the fair value cannot be reasonably estimated and ( 3 ) the reasons why the fair value cannot be reasonably estimated .
fin no .
47 also clarifies when an entity would have sufficient information to reasonably estimate the fair value of an asset retirement obligation .
marathon adopted fin no .
47 as of december 31 , 2005 .
a charge of $ 19 million , net of taxes of $ 12 million , related to adopting fin no .
47 was recognized as a cumulative effect of a change in accounting principle in 2005 .
at the time of adoption , total assets increased $ 22 million and total liabilities increased $ 41 million .
the pro forma net income and net income per share effect as if fin no .
47 had been applied during 2005 and 2004 is not significantly different than amounts reported .
the following summarizes the total amount of the liability for asset retirement obligations as if fin no .
47 had been applied during all periods presented .
the pro forma impact of the adoption of fin no .
47 on these unaudited pro forma liability amounts has been measured using the information , assumptions and interest rates used to measure the obligation recognized upon adoption of fin no .
47 .
( in millions ) .
post_text: sfas no .
153 2013 marathon adopted sfas no .
153 , 2018 2018exchanges of nonmonetary assets 2013 an amendment of apb opinion no .
29 , 2019 2019 on a prospective basis as of july 1 , 2005 .
this amendment eliminates the apb opinion no .
29 exception for fair value recognition of nonmonetary exchanges of similar productive assets and replaces it with an exception for exchanges of nonmonetary assets that do not have commercial substance .
fsp no .
fas 19-1 2013 effective january 1 , 2005 , marathon adopted fsp no .
fas 19-1 , 2018 2018accounting for suspended well costs , 2019 2019 which amended the guidance for suspended exploratory well costs in sfas no .
19 , 2018 2018financial accounting and reporting by oil and gas producing companies . 2019 2019 sfas no .
19 requires costs of drilling exploratory wells to be capitalized pending determination of whether the well has found proved reserves .
when a classification of proved .
label: 0.62329
qa: answer: 62.3%
ann_table_rows: 2
steps: op: minus1-1
arg1: 711
arg2: 438
res: 273
op: divide1-2
arg1: #0
arg2: 438
res: 62.3%
program: subtract(711, 438), divide(#0, 438)
gold_inds: table_2: december 31 2003 the december 31 2005 of $ 438 is 711 ;
exe_ans: 0.62329
tfidftopn: text_49: the following summarizes the total amount of the liability for asset retirement obligations as if fin no .
text_37: 47 , 2018 2018accounting for conditional asset retirement obligations 2013 an interpretation of fasb statement no .
program_re: divide(subtract(711, 438), 438)
model_input: table_0
december 31 2003 the december 31 2003 of $ 438 is $ 438 ;
table_1
december 31 2003 the december 31 2004 of $ 438 is 527 ;
table_2
december 31 2003 the december 31 2005 of $ 438 is 711 ;