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:
| ( $ in millions )                                                                         | 2010             | 2009             | 2008             |
|:------------------------------------------------------------------------------------------|:-----------------|:-----------------|:-----------------|
| cash flows provided by ( used in ) operating activities including discontinued operations | $ 515.2          | $ 559.7          | $ 627.6          |
| cash flows provided by ( used in ) investing activities including discontinued operations | -110.2 ( 110.2 ) | -581.4 ( 581.4 ) | -418.0 ( 418.0 ) |
| cash flows provided by ( used in ) financing activities                                   | -459.6 ( 459.6 ) | 100.8            | -205.5 ( 205.5 ) |

Question:
what was the percentage change in cash flows provided by ( used in ) operating activities including discontinued operations between 2009 and 2010?


pre_text: page 24 of 100 financial condition , liquidity and capital resources cash flows and capital expenditures liquidity our primary sources of liquidity are cash provided by operating activities and external committed borrowings .
we believe that cash flows from operations and cash provided by short-term and committed revolver borrowings , when necessary , will be sufficient to meet our ongoing operating requirements , scheduled principal and interest payments on debt , dividend payments and anticipated capital expenditures .
the following summarizes our cash flows: .
post_text: cash flows provided by operating activities in 2010 included a use of $ 250 million related to a change in accounting for our accounts receivable securitization program .
at december 31 , 2009 , the amount of accounts receivable sold under the securitization program was $ 250 million and , under the previous accounting guidance , this amount was presented in the consolidated balance sheet as a reduction of accounts receivable as a result of the true sale of receivables .
however , upon the company 2019s adoption of new prospective accounting guidance effective january 1 , 2010 , the amount of accounts receivable sold is not reflected as a reduction of accounts receivable on the balance sheet at december 31 , 2010 , resulting in a $ 250 million increase in accounts receivable and a corresponding working capital outflow from operating activities in the statement of cash flows .
there were no accounts receivable sold under the securitization program at december 31 , 2010 .
excluding the $ 250 million impact of additional accounts receivable from the change in accounting discussed above , cash flows provided by operations were $ 765.2 million in 2010 compared to $ 559.7 million in 2009 and $ 627.6 million in 2008 .
the significant improvement in 2010 was primarily due to higher earnings and favorable working capital changes , partially offset by higher pension funding .
lower operating cash flows in 2009 compared to 2008 were the result of working capital increases and higher pension funding and income tax payments during the year , offset by the payment of approximately $ 70 million to a customer for a legal settlement .
management performance measures the following financial measurements are on a non-u.s .
gaap basis and should be considered in connection with the consolidated financial statements within item 8 of this report .
non-u.s .
gaap measures should not be considered in isolation and should not be considered superior to , or a substitute for , financial measures calculated in accordance with u.s .
gaap .
a presentation of earnings in accordance with u.s .
gaap is available in item 8 of this report .
free cash flow management internally uses a free cash flow measure : ( 1 ) to evaluate the company 2019s operating results , ( 2 ) to plan stock buyback levels , ( 3 ) to evaluate strategic investments and ( 4 ) to evaluate the company 2019s ability to incur and service debt .
free cash flow is not a defined term under u.s .
gaap , and it should not be inferred that the entire free cash flow amount is available for discretionary expenditures .
the company defines free cash flow as cash flow from operating activities less additions to property , plant and equipment ( capital spending ) .
free cash flow is typically derived directly from the company 2019s cash flow statements ; however , it may be adjusted for items that affect comparability between periods. .
label: -0.07951000000000001
qa: answer: -8%
ann_table_rows: 1
steps: op: minus2-1
arg1: 515.2
arg2: 559.7
res: -44.5
op: divide2-2
arg1: #0
arg2: 559.7
res: -8%
program: subtract(515.2, 559.7), divide(#0, 559.7)
gold_inds: table_1: ( $ in millions ) the cash flows provided by ( used in ) operating activities including discontinued operations of 2010 is $ 515.2 ; the cash flows provided by ( used in ) operating activities including discontinued operations of 2009 is $ 559.7 ; the cash flows provided by ( used in ) operating activities including discontinued operations of 2008 is $ 627.6 ;
exe_ans: -0.07951000000000001
tfidftopn: table_2: ( $ in millions ) The cash flows provided by ( used in ) investing activities including discontinued operations of 2010 is -110.2 ( 110.2 ) ; The cash flows provided by ( used in ) investing activities including discontinued operations of 2009 is -581.4 ( 581.4 ) ; The cash flows provided by ( used in ) investing activities including discontinued operations of 2008 is -418.0 ( 418.0 ) ;
table_3: ( $ in millions ) The cash flows provided by ( used in ) financing activities of 2010 is -459.6 ( 459.6 ) ; The cash flows provided by ( used in ) financing activities of 2009 is 100.8 ; The cash flows provided by ( used in ) financing activities of 2008 is -205.5 ( 205.5 ) ;
program_re: divide(subtract(515.2, 559.7), 559.7)
model_input: table_1
( $ in millions ) the cash flows provided by ( used in ) operating activities including discontinued operations of 2010 is $ 515.2 ; the cash flows provided by ( used in ) operating activities including discontinued operations of 2009 is $ 559.7 ; the cash flows provided by ( used in ) operating activities including discontinued operations of 2008 is $ 627.6 ;
table_2
( $ in millions ) the cash flows provided by ( used in ) investing activities including discontinued operations of 2010 is -110.2 ( 110.2 ) ; the cash flows provided by ( used in ) investing activities including discontinued operations of 2009 is -581.4 ( 581.4 ) ; the cash flows provided by ( used in ) investing activities including discontinued operations of 2008 is -418.0 ( 418.0 ) ;
text_7
excluding the $ 250 million impact of additional accounts receivable from the change in accounting discussed above , cash flows provided by operations were $ 765.2 million in 2010 compared to $ 559.7 million in 2009 and $ 627.6 million in 2008 .