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:
| ( amounts in millions )                            | 2013           | 2012           |
|:---------------------------------------------------|:---------------|:---------------|
| trade and other accounts receivable                | $ 546.5        | $ 516.9        |
| allowances for doubtful accounts                   | -14.9 ( 14.9 ) | -19.0 ( 19.0 ) |
| total trade and other accounts receivable 2013 net | $ 531.6        | $ 497.9        |

Question:
what percentage of trade and other accounts receivable are considered as doubtful receivables in 2013


pre_text: notes to consolidated financial statements ( continued ) goodwill and other intangible assets : goodwill and other indefinite-lived assets are tested for impairment annually or more frequently if events or changes in circumstances indicate that the assets might be impaired .
annual impairment tests are performed by the company in the second quarter of each year .
snap-on evaluates the existence of goodwill and indefinite-lived intangible asset impairment on the basis of whether the assets are fully recoverable from projected , discounted cash flows of the related business unit or asset .
intangible assets with finite lives are amortized over their estimated useful lives using straight-line and accelerated methods depending on the nature of the particular asset .
see note 6 for further information on goodwill and other intangible assets .
new accounting standards disclosures relating to accumulated other comprehensive income the financial accounting standards board ( 201cfasb 201d ) issued authoritative guidance in february 2013 that amends the presentation of accumulated other comprehensive income and clarifies how to report the effect of significant reclassifications out of accumulated other comprehensive income .
the guidance , which became effective for snap-on on a prospective basis at the beginning of its 2013 fiscal year , requires footnote disclosure regarding the changes in accumulated other comprehensive income by component and the line items affected in the statements of earnings .
the adoption of this updated authoritative guidance did not have a significant impact on the company 2019s consolidated financial statements .
see note 17 for additional information .
note 2 : acquisition on may 13 , 2013 , snap-on acquired 100% ( 100 % ) of challenger lifts , inc .
( 201cchallenger 201d ) for a cash purchase price of $ 38.2 million , including post-closing adjustments .
challenger designs , manufactures and distributes a comprehensive line of vehicle lifts and accessories to a diverse customer base in the automotive repair sector .
the acquisition of the challenger vehicle lift product line complemented and increased snap-on 2019s existing undercar equipment offering , broadened its established capabilities in serving vehicle repair facilities and expanded the company 2019s presence with repair shop owners and managers .
for segment reporting purposes , the results of operations and assets of challenger have been included in the repair systems & information group since the date of acquisition .
pro forma financial information has not been presented as the net effects of the challenger acquisition were neither significant nor material to snap-on 2019s results of operations or financial position .
note 3 : receivables trade and other accounts receivable snap-on 2019s trade and other accounts receivable primarily arise from the sale of tools and diagnostic and equipment products to a broad range of industrial and commercial customers and to snap-on 2019s independent franchise van channel on a non-extended-term basis with payment terms generally ranging from 30 to 120 days .
the components of snap-on 2019s trade and other accounts receivable as of 2013 and 2012 year end are as follows : ( amounts in millions ) 2013 2012 .
post_text: finance and contract receivables soc originates extended-term finance and contract receivables on sales of snap-on product sold through the u.s .
franchisee and customer network and to snap-on 2019s industrial and other customers ; snap-on 2019s foreign finance subsidiaries provide similar financing internationally .
interest income on finance and contract receivables is included in 201cfinancial services revenue 201d on the accompanying consolidated statements of earnings .
74 snap-on incorporated .
label: 0.027260000000000003
qa: answer: 2.9%
ann_table_rows: 1
2
steps: op: divide2-1
arg1: 14.9
arg2: 546.5
res: 2.9%
program: divide(14.9, 546.5)
gold_inds: table_1: ( amounts in millions ) the trade and other accounts receivable of 2013 is $ 546.5 ; the trade and other accounts receivable of 2012 is $ 516.9 ;
table_2: ( amounts in millions ) the allowances for doubtful accounts of 2013 is -14.9 ( 14.9 ) ; the allowances for doubtful accounts of 2012 is -19.0 ( 19.0 ) ;
exe_ans: 0.027260000000000003
tfidftopn: table_3: ( amounts in millions ) The total trade and other accounts receivable 2013 net of 2013 is $ 531.6 ; The total trade and other accounts receivable 2013 net of 2012 is $ 497.9 ;
program_re: divide(14.9, 546.5)
model_input: table_1
( amounts in millions ) the trade and other accounts receivable of 2013 is $ 546.5 ; the trade and other accounts receivable of 2012 is $ 516.9 ;
table_2
( amounts in millions ) the allowances for doubtful accounts of 2013 is -14.9 ( 14.9 ) ; the allowances for doubtful accounts of 2012 is -19.0 ( 19.0 ) ;
table_3
( amounts in millions ) the total trade and other accounts receivable 2013 net of 2013 is $ 531.6 ; the total trade and other accounts receivable 2013 net of 2012 is $ 497.9 ;