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:
| Unnamed: 0                   | 2018     | 2017     | 2016     |
|:-----------------------------|:---------|:---------|:---------|
| balance at beginning of year | $ 38.9   | $ 44.0   | $ 46.7   |
| additions charged to expense | 34.8     | 30.6     | 20.4     |
| accounts written-off         | ( 39.4 ) | ( 35.7 ) | ( 23.1 ) |
| balance at end of year       | $ 34.3   | $ 38.9   | $ 44.0   |

Question:
as of december 31 , 2018 what was the percentage decline in the allowance for doubtful accounts


pre_text: republic services , inc .
notes to consolidated financial statements 2014 ( continued ) high quality financial institutions .
such balances may be in excess of fdic insured limits .
to manage the related credit exposure , we continually monitor the credit worthiness of the financial institutions where we have deposits .
concentrations of credit risk with respect to trade accounts receivable are limited due to the wide variety of customers and markets in which we provide services , as well as the dispersion of our operations across many geographic areas .
we provide services to small-container , large-container , municipal and residential , and energy services customers in the united states and puerto rico .
we perform ongoing credit evaluations of our customers , but generally do not require collateral to support customer receivables .
we establish an allowance for doubtful accounts based on various factors including the credit risk of specific customers , age of receivables outstanding , historical trends , economic conditions and other information .
accounts receivable , net accounts receivable represent receivables from customers for collection , transfer , recycling , disposal , energy services and other services .
our receivables are recorded when billed or when the related revenue is earned and represent claims against third parties that will be settled in cash .
the carrying value of our receivables , net of the allowance for doubtful accounts and customer credits , represents their estimated net realizable value .
provisions for doubtful accounts are evaluated on a monthly basis and are recorded based on our historical collection experience , the age of the receivables , specific customer information and economic conditions .
we also review outstanding balances on an account-specific basis .
in general , reserves are provided for accounts receivable in excess of 90 days outstanding .
past due receivable balances are written-off when our collection efforts have been unsuccessful in collecting amounts due .
the following table reflects the activity in our allowance for doubtful accounts for the years ended december 31: .
post_text: restricted cash and marketable securities as of december 31 , 2018 , we had $ 108.1 million of restricted cash and marketable securities of which $ 78.6 million supports our insurance programs for workers 2019 compensation , commercial general liability , and commercial auto liability .
additionally , we obtain funds through the issuance of tax-exempt bonds for the purpose of financing qualifying expenditures at our landfills , transfer stations , collection and recycling processing centers .
the funds are deposited directly into trust accounts by the bonding authorities at the time of issuance .
as the use of these funds is contractually restricted , and we do not have the ability to use these funds for general operating purposes , they are classified as restricted cash and marketable securities in our consolidated balance sheets .
in the normal course of business , we may be required to provide financial assurance to governmental agencies and a variety of other entities in connection with municipal residential collection contracts , closure or post- closure of landfills , environmental remediation , environmental permits , and business licenses and permits as a financial guarantee of our performance .
at several of our landfills , we satisfy financial assurance requirements by depositing cash into restricted trust funds or escrow accounts. .
label: -0.11825000000000001
qa: answer: 11.9%
explanation: as of december 31 , 2018 the allowance for doubtful accounts decreased by 11.9%
ann_table_rows: 1
2
3
steps: op: minus1-1
arg1: 34.3
arg2: 38.9
res: -4.6
op: divide1-2
arg1: #0
arg2: 38.9
res: -11.9%
program: subtract(34.3, 38.9), divide(#0, 38.9)
gold_inds: table_1: the balance at beginning of year of 2018 is $ 38.9 ; the balance at beginning of year of 2017 is $ 44.0 ; the balance at beginning of year of 2016 is $ 46.7 ;
table_2: the additions charged to expense of 2018 is 34.8 ; the additions charged to expense of 2017 is 30.6 ; the additions charged to expense of 2016 is 20.4 ;
table_3: the accounts written-off of 2018 is ( 39.4 ) ; the accounts written-off of 2017 is ( 35.7 ) ; the accounts written-off of 2016 is ( 23.1 ) ;
table_4: the balance at end of year of 2018 is $ 34.3 ; the balance at end of year of 2017 is $ 38.9 ; the balance at end of year of 2016 is $ 44.0 ;
exe_ans: -0.11825000000000001
program_re: divide(subtract(34.3, 38.9), 38.9)
model_input: table_1
the balance at beginning of year of 2018 is $ 38.9 ; the balance at beginning of year of 2017 is $ 44.0 ; the balance at beginning of year of 2016 is $ 46.7 ;
table_4
the balance at end of year of 2018 is $ 34.3 ; the balance at end of year of 2017 is $ 38.9 ; the balance at end of year of 2016 is $ 44.0 ;
text_16
restricted cash and marketable securities as of december 31 , 2018 , we had $ 108.1 million of restricted cash and marketable securities of which $ 78.6 million supports our insurance programs for workers 2019 compensation , commercial general liability , and commercial auto liability .