MehdiHosseiniMoghadam/ConvFinQA huggingface dataset:
notes to consolidated financial statements ( continued ) note 2 2014financial instruments ( continued ) covered by collateral , third-party flooring arrangements , or credit insurance are outstanding with the company 2019s distribution and retail channel partners .
one customer accounted for approximately 11% ( 11 % ) of trade receivables as of september 29 , 2007 , while no customers accounted for more than 10% ( 10 % ) of trade receivables as of september 30 , 2006 .
the following table summarizes the activity in the allowance for doubtful accounts ( in millions ) : september 29 , september 30 , september 24 , 2007 2006 2005 .

september 29 2007
september 30 2006
september 24 2005
beginning allowance balance
$ 52
$ 46
$ 47
charged to costs and expenses
12
17
8
deductions
-17 ( 17 )
-11 ( 11 )
-9 ( 9 )
ending allowance balance
$ 47
$ 52
$ 46

vendor non-trade receivables the company has non-trade receivables from certain of its manufacturing vendors resulting from the sale of raw material components to these manufacturing vendors who manufacture sub-assemblies or assemble final products for the company .
the company purchases these raw material components directly from suppliers .
these non-trade receivables , which are included in the consolidated balance sheets in other current assets , totaled $ 2.4 billion and $ 1.6 billion as of september 29 , 2007 and september 30 , 2006 , respectively .
the company does not reflect the sale of these components in net sales and does not recognize any profits on these sales until the products are sold through to the end customer at which time the profit is recognized as a reduction of cost of sales .
derivative financial instruments the company uses derivatives to partially offset its business exposure to foreign exchange risk .
foreign currency forward and option contracts are used to offset the foreign exchange risk on certain existing assets and liabilities and to hedge the foreign exchange risk on expected future cash flows on certain forecasted revenue and cost of sales .
the company 2019s accounting policies for these instruments are based on whether the instruments are designated as hedge or non-hedge instruments .
the company records all derivatives on the balance sheet at fair value. .

Question: what was the percentage change in the allowance for doubtful accounts from 2005 to 2006?
Answer: 13%

Question: what was the percentage change in the allowance for doubtful accounts from 2006 to 2007?
Answer: -10%
shareowner return performance graph the following performance graph and related information shall not be deemed 201csoliciting material 201d or to be 201cfiled 201d with the securities and exchange commission , nor shall such information be incorporated by reference into any future filing under the securities act of 1933 or securities exchange act of 1934 , each as amended , except to the extent that the company specifically incorporates such information by reference into such filing .
the following graph shows a five-year comparison of cumulative total shareowners 2019 returns for our class b common stock , the s&p 500 index , and the dow jones transportation average .
the comparison of the total cumulative return on investment , which is the change in the quarterly stock price plus reinvested dividends for each of the quarterly periods , assumes that $ 100 was invested on december 31 , 2002 in the s&p 500 index , the dow jones transportation average , and the class b common stock of united parcel service , inc .
comparison of five year cumulative total return $ 40.00 $ 60.00 $ 80.00 $ 100.00 $ 120.00 $ 140.00 $ 160.00 $ 180.00 $ 200.00 $ 220.00 2002 20072006200520042003 s&p 500 ups dj transport .

12/31/02
12/31/03
12/31/04
12/31/05
12/31/06
12/31/07
united parcel service inc .
$ 100.00
$ 119.89
$ 139.55
$ 124.88
$ 127.08
$ 122.64
s&p 500 index
$ 100.00
$ 128.68
$ 142.68
$ 149.69
$ 173.33
$ 182.85
dow jones transportation average
$ 100.00
$ 131.84
$ 168.39
$ 188.00
$ 206.46
$ 209.40

securities authorized for issuance under equity compensation plans the following table provides information as of december 31 , 2007 regarding compensation plans under which our class a common stock is authorized for issuance .
these plans do not authorize the issuance of our class b common stock. .

Question: what is the rate of return of an investment in ups from 2003 to 2004?
Answer: 16.4%

Question: what was the percentage five year cumulative total return for united parcel service inc . for the period ended 12/31/07?
Answer: 22.64%

Question: what is the rate of return of an investment in ups from 2002 to 2003?
Answer: 19.9%
entergy corporation and subsidiaries management 2019s financial discussion and analysis the miso deferral variance is primarily due to the deferral in 2014 of non-fuel miso-related charges , as approved by the lpsc and the mpsc .
the deferral of non-fuel miso-related charges is partially offset in other operation and maintenance expenses .
see note 2 to the financial statements for further discussion of the recovery of non-fuel miso-related charges .
the waterford 3 replacement steam generator provision is due to a regulatory charge of approximately $ 32 million recorded in 2015 related to the uncertainty associated with the resolution of the waterford 3 replacement steam generator project .
see note 2 to the financial statements for a discussion of the waterford 3 replacement steam generator prudence review proceeding .
entergy wholesale commodities following is an analysis of the change in net revenue comparing 2015 to 2014 .
amount ( in millions ) .

amount ( in millions )
2014 net revenue
$ 2224
nuclear realized price changes
-310 ( 310 )
vermont yankee shutdown in december 2014
-305 ( 305 )
nuclear volume excluding vermont yankee effect
20
other
37
2015 net revenue
$ 1666

as shown in the table above , net revenue for entergy wholesale commodities decreased by approximately $ 558 million in 2015 primarily due to : 2022 lower realized wholesale energy prices , primarily due to significantly higher northeast market power prices in 2014 , and lower capacity prices in 2015 ; and 2022 a decrease in net revenue as a result of vermont yankee ceasing power production in december 2014 .
the decrease was partially offset by higher volume in the entergy wholesale commodities nuclear fleet , excluding vermont yankee , resulting from fewer refueling outage days in 2015 as compared to 2014 , partially offset by more unplanned outage days in 2015 as compared to 2014. .

Question: what is the growth rate of net revenue from 2014 to 2015 for entergy wholesale commodities?
Answer: -25.1%
entergy mississippi , inc .
management's financial discussion and analysis the net wholesale revenue variance is primarily due to lower profit on joint account sales and reduced capacity revenue from the municipal energy agency of mississippi .
gross operating revenues , fuel and purchased power expenses , and other regulatory charges gross operating revenues increased primarily due to an increase of $ 152.5 million in fuel cost recovery revenues due to higher fuel rates , partially offset by a decrease of $ 43 million in gross wholesale revenues due to a decrease in net generation and purchases in excess of decreased net area demand resulting in less energy available for resale sales coupled with a decrease in system agreement remedy receipts .
fuel and purchased power expenses increased primarily due to increases in the average market prices of natural gas and purchased power , partially offset by decreased demand and decreased recovery from customers of deferred fuel costs .
other regulatory charges increased primarily due to increased recovery through the grand gulf rider of grand gulf capacity costs due to higher rates and increased recovery of costs associated with the power management recovery rider .
there is no material effect on net income due to quarterly adjustments to the power management recovery rider .
2007 compared to 2006 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 ( credits ) .
following is an analysis of the change in net revenue comparing 2007 to 2006 .
amount ( in millions ) .

amount ( in millions )
2006 net revenue
$ 466.1
base revenue
7.9
volume/weather
4.5
transmission revenue
4.1
transmission equalization
4.0
reserve equalization
3.8
attala costs
-10.2 ( 10.2 )
other
6.7
2007 net revenue
$ 486.9

the base revenue variance is primarily due to a formula rate plan increase effective july 2007 .
the formula rate plan filing is discussed further in "state and local rate regulation" below .
the volume/weather variance is primarily due to increased electricity usage primarily in the residential and commercial sectors , including the effect of more favorable weather on billed electric sales in 2007 compared to 2006 .
billed electricity usage increased 214 gwh .
the increase in usage was partially offset by decreased usage in the industrial sector .
the transmission revenue variance is due to higher rates and the addition of new transmission customers in late 2006 .
the transmission equalization variance is primarily due to a revision made in 2006 of transmission equalization receipts among entergy companies .
the reserve equalization variance is primarily due to a revision in 2006 of reserve equalization payments among entergy companies due to a ferc ruling regarding the inclusion of interruptible loads in reserve .

Question: what percent of the change in revenue was due to volume/weather?
Answer: 35%

Question: what is the percent change between net revenue in 2006 and 2007?
Answer: 4.5%

Question: what is the percentage change in net revenue in 2007 compare to 2006?
Answer: 4.5%
performance graph the following graph shows a five-year comparison of the cumulative total return on our common stock , the nasdaq composite index , the s&p 500 index and the s&p 500 information technology index from april 24 , 2009 through april 25 , 2014 .
the past performance of our common stock is not indicative of the future performance of our common stock .
comparison of 5 year cumulative total return* among netapp , inc. , the nasdaq composite index , the s&p 500 index and the s&p 500 information technology index .

4/09
4/10
4/11
4/12
4/13
4/14
netapp inc .
$ 100.00
$ 189.45
$ 284.75
$ 212.19
$ 190.66
$ 197.58
nasdaq composite
100.00
144.63
170.44
182.57
202.25
253.22
s&p 500
100.00
138.84
162.75
170.49
199.29
240.02
s&p 500 information technology
100.00
143.49
162.37
186.06
189.18
236.12

we believe that a number of factors may cause the market price of our common stock to fluctuate significantly .
see 201citem 1a .
risk factors . 201d sale of unregistered securities .

Question: what was the difference in percentage cumulative total return for the five year period ending 4/14 between netapp inc . and the nasdaq composite?
Answer: -55.64%

Question: what was the difference in percentage cumulative total return for the five year period ending 4/14 between netapp inc . and the s&p 500 information technology index?
Answer: -38.54%
management 2019s discussion and analysis institutional client services our institutional client services segment is comprised of : fixed income , currency and commodities client execution .
includes client execution activities related to making markets in interest rate products , credit products , mortgages , currencies and commodities .
2030 interest rate products .
government bonds , money market instruments such as commercial paper , treasury bills , repurchase agreements and other highly liquid securities and instruments , as well as interest rate swaps , options and other derivatives .
2030 credit products .
investment-grade corporate securities , high-yield securities , credit derivatives , bank and bridge loans , municipal securities , emerging market and distressed debt , and trade claims .
2030 mortgages .
commercial mortgage-related securities , loans and derivatives , residential mortgage-related securities , loans and derivatives ( including u.s .
government agency-issued collateralized mortgage obligations , other prime , subprime and alt-a securities and loans ) , and other asset-backed securities , loans and derivatives .
2030 currencies .
most currencies , including growth-market currencies .
2030 commodities .
crude oil and petroleum products , natural gas , base , precious and other metals , electricity , coal , agricultural and other commodity products .
equities .
includes client execution activities related to making markets in equity products and commissions and fees from executing and clearing institutional client transactions on major stock , options and futures exchanges worldwide , as well as otc transactions .
equities also includes our securities services business , which provides financing , securities lending and other prime brokerage services to institutional clients , including hedge funds , mutual funds , pension funds and foundations , and generates revenues primarily in the form of interest rate spreads or fees .
the table below presents the operating results of our institutional client services segment. .

$ in millions
year ended december 2014
year ended december 2013
year ended december 2012
fixed income currency and commodities client execution
$ 8461
$ 8651
$ 9914
equities client execution1
2079
2594
3171
commissions and fees
3153
3103
3053
securities services
1504
1373
1986
total equities
6736
7070
8210
total net revenues
15197
15721
18124
operating expenses
10880
11792
12490
pre-tax earnings
$ 4317
$ 3929
$ 5634

1 .
net revenues related to the americas reinsurance business were $ 317 million for 2013 and $ 1.08 billion for 2012 .
in april 2013 , we completed the sale of a majority stake in our americas reinsurance business and no longer consolidate this business .
42 goldman sachs 2014 annual report .

Question: what was the percentage change in pre-tax earnings for the institutional client services segment between 2012 and 2013?
Answer: -30%

Question: what was the percentage change in pre-tax earnings for the institutional client services segment between 2013 and 2014?
Answer: 10%
stock performance graph : the graph below shows the cumulative total shareholder return assuming the investment of $ 100 , on december 31 , 2013 , 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 , 2013
december 31 , 2014
december 31 , 2015
december 31 , 2016
december 31 , 2017
december 31 , 2018
o 2019reilly automotive inc .
$ 100
$ 150
$ 197
$ 216
$ 187
$ 268
s&p 500 retail index
100
110
137
143
184
208
s&p 500
$ 100
$ 111
$ 111
$ 121
$ 145
$ 136

.

Question: what is the roi of an investment in o 2019reilly automotive inc . from 2013 to 2017?
Answer: 87%

Question: what is the roi of an investment in s&p500 from 2013 to 2017?
Answer: 45%
12feb201521095992 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 on december 31 , 2009 and reinvestment of dividends .
comparison of 5 year cumulative total return rs $ 200 2009 2010 2011 201420132012 edwards lifesciences corporation s&p 500 s&p 500 healthcare equipment december 31 .

total cumulative return
2010
2011
2012
2013
2014
edwards lifesciences
$ 186.16
$ 162.81
$ 207.65
$ 151.43
$ 293.33
s&p 500
115.06
117.49
136.30
180.44
205.14
s&p 500 healthcare equipment index
96.84
102.07
120.66
153.85
194.33

.

Question: what was the 5 year cumulative total return for the period ending 2014 for edwards lifesciences corporation?
Answer: 193%
republic services , inc .
notes to consolidated financial statements 2014 ( continued ) in december 2008 , the board of directors amended and restated the republic services , inc .
2006 incentive stock plan ( formerly known as the allied waste industries , inc .
2006 incentive stock plan ( the 2006 plan ) ) .
allied 2019s stockholders approved the 2006 plan in may 2006 .
the 2006 plan was amended and restated in december 2008 to reflect that republic services , inc .
is the new sponsor of the plan , that any references to shares of common stock is to shares of common stock of republic services , inc. , and to adjust outstanding awards and the number of shares available under the plan to reflect the acquisition .
the 2006 plan , as amended and restated , provides for the grant of non-qualified stock options , incentive stock options , shares of restricted stock , shares of phantom stock , stock bonuses , restricted stock units , stock appreciation rights , performance awards , dividend equivalents , cash awards , or other stock-based awards .
awards granted under the 2006 plan prior to december 5 , 2008 became fully vested and nonforfeitable upon the closing of the acquisition .
awards may be granted under the 2006 plan , as amended and restated , after december 5 , 2008 only to employees and consultants of allied waste industries , inc .
and its subsidiaries who were not employed by republic services , inc .
prior to such date .
at december 31 , 2012 , there were approximately 15.5 million shares of common stock reserved for future grants under the 2006 plan .
stock options we use a binomial option-pricing model to value our stock option grants .
we recognize compensation expense on a straight-line basis over the requisite service period for each separately vesting portion of the award , or to the employee 2019s retirement eligible date , if earlier .
expected volatility is based on the weighted average of the most recent one year volatility and a historical rolling average volatility of our stock over the expected life of the option .
the risk-free interest rate is based on federal reserve rates in effect for bonds with maturity dates equal to the expected term of the option .
we use historical data to estimate future option exercises , forfeitures ( at 3.0% ( 3.0 % ) for each of the period presented ) and expected life of the options .
when appropriate , separate groups of employees that have similar historical exercise behavior are considered separately for valuation purposes .
the weighted-average estimated fair values of stock options granted during the years ended december 31 , 2012 , 2011 and 2010 were $ 4.77 , $ 5.35 and $ 5.28 per option , respectively , which were calculated using the following weighted-average assumptions: .

2012
2011
2010
expected volatility
27.8% ( 27.8 % )
27.3% ( 27.3 % )
28.6% ( 28.6 % )
risk-free interest rate
0.8% ( 0.8 % )
1.7% ( 1.7 % )
2.4% ( 2.4 % )
dividend yield
3.2% ( 3.2 % )
2.7% ( 2.7 % )
2.9% ( 2.9 % )
expected life ( in years )
4.5
4.4
4.3
contractual life ( in years )
7.0
7.0
7.0

.

Question: what was the percent of the change in the dividend yield from 2011 to 2012
Answer: 18.5%
n o t e s t o c o n s o l i d a t e d f i n a n c i a l s t a t e m e n t s ( continued ) ace limited and subsidiaries the following table shows changes in the company 2019s stock options for the years ended december 31 , 2008 , 2007 , and number of options weighted average exercise price .

number of options
weightedaverageexercise price
options outstanding december 31 2005
12643761
$ 36.53
granted
1505215
$ 56.29
exercised
-1982560 ( 1982560 )
$ 33.69
forfeited
-413895 ( 413895 )
$ 39.71
options outstanding december 31 2006
11752521
$ 39.43
granted
1549091
$ 56.17
exercised
-1830004 ( 1830004 )
$ 35.73
forfeited
-200793 ( 200793 )
$ 51.66
options outstanding december 31 2007
11270815
$ 42.12
granted
1612507
$ 60.17
exercised
-2650733 ( 2650733 )
$ 36.25
forfeited
-309026 ( 309026 )
$ 54.31
options outstanding december 31 2008
9923563
$ 46.24

the weighted-average remaining contractual term was 5.8 years for the stock options outstanding and 4.6 years for the stock options exercisable at december 31 , 2008 .
the total intrinsic value was approximately $ 66 million for stock options out- standing and $ 81 million for stock options exercisable at december 31 , 2008 .
the weighted-average fair value for the stock options granted for the year ended december 31 , 2008 was $ 17.60 .
the total intrinsic value for stock options exercised dur- ing the years ended december 31 , 2008 , 2007 , and 2006 , was approximately $ 54 million , $ 44 million , and $ 43 million , respectively .
the amount of cash received during the year ended december 31 , 2008 , from the exercise of stock options was $ 97 million .
restricted stock the company 2019s 2004 ltip also provides for grants of restricted stock .
the company generally grants restricted stock with a 4-year vesting period , based on a graded vesting schedule .
the restricted stock is granted at market close price on the date of grant .
included in the company 2019s share-based compensation expense in the year ended december 31 , 2008 , is a portion of the cost related to the unvested restricted stock granted in the years 2004 to 2008. .

Question: what is the growth rate of the weighted average exercise price of options from december 31 , 2005 to december 31 , 2008?
Answer: 26.6%

Question: what is the percentage change in the balance of outstanding options from 2005 to 2008?
Answer: -21.5%