alanslzr/finqa-rag huggingface dataset:
Financial report context:
apple inc . | 2018 form 10-k | 20 company stock performance the following graph shows a comparison of cumulative total shareholder return , calculated on a dividend-reinvested basis , for the company , the s&p 500 index , the s&p information technology index and the dow jones u.s . technology supersector index for the five years ended september 29 , 2018 . the graph assumes $ 100 was invested in each of the company 2019s common stock , the s&p 500 index , the s&p information technology index and the dow jones u.s . technology supersector index as of the market close on september 27 , 2013 . note that historic stock price performance is not necessarily indicative of future stock price performance . * $ 100 invested on september 27 , 2013 in stock or index , including reinvestment of dividends . data points are the last day of each fiscal year for the company 2019s common stock and september 30th for indexes . copyright a9 2018 standard & poor 2019s , a division of s&p global . all rights reserved . copyright a9 2018 s&p dow jones indices llc , a division of s&p global . all rights reserved . september september september september september september .

Financial table:
september2013: apple inc .; september2014: $ 100; september2015: $ 149; september2016: $ 173; september2017: $ 174; september2018: $ 242; column_7: $ 359
september2013: s&p 500 index; september2014: $ 100; september2015: $ 120; september2016: $ 119; september2017: $ 137; september2018: $ 163; column_7: $ 192
september2013: s&p information technology index; september2014: $ 100; september2015: $ 129; september2016: $ 132; september2017: $ 162; september2018: $ 209; column_7: $ 275
september2013: dow jones u.s . technology supersector index; september2014: $ 100; september2015: $ 130; september2016: $ 130; september2017: $ 159; september2018: $ 203; column_7: $ 266

Additional report context:
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Question: what is the difference in percentage cumulative total return between apple inc . and the s&p 500 index for the five year period ended september 2018?
Answer: 167%
Financial report context:
the agencies consider many factors in determining the final rating of an insurance company . one consideration is the relative level of statutory surplus necessary to support the business written . statutory surplus represents the capital of the insurance company reported in accordance with accounting practices prescribed by the applicable state insurance department . see part i , item 1a . risk factors 2014 201cdowngrades in our financial strength or credit ratings , which may make our products less attractive , could increase our cost of capital and inhibit our ability to refinance our debt , which would have a material adverse effect on our business , financial condition , results of operations and liquidity . 201d statutory surplus the table below sets forth statutory surplus for the company 2019s insurance companies as of december 31 , 2014 and 2013: .

Financial table:
2014: u.s . life insurance subsidiaries includes domestic captive insurance subsidiaries in 2013; 2013: $ 7157; column_3: $ 6639
2014: property and casualty insurance subsidiaries; 2013: 8069; column_3: 8022
2014: total; 2013: $ 15226; column_3: $ 14661

Additional report context:
statutory capital and surplus for the u.s . life insurance subsidiaries , including domestic captive insurance subsidiaries in 2013 , increased by $ 518 , primarily due to variable annuity surplus impacts of $ 788 , net income from non-variable annuity business of $ 187 , increases in unrealized gains from other invested assets carrying values of $ 138 , partially offset by returns of capital of $ 500 , and changes in reserves on account of change in valuation basis of $ 100 . effective april 30 , 2014 the last domestic captive ceased operations . statutory capital and surplus for the property and casualty insurance increased by $ 47 , primarily due to statutory net income of $ 1.1 billion , and unrealized gains on investments of $ 1.4 billion , largely offset by dividends to the hfsg holding company of $ 2.5 billion . the company also held regulatory capital and surplus for its former operations in japan until the sale of those operations on june 30 , 2014 . under the accounting practices and procedures governed by japanese regulatory authorities , the company 2019s statutory capital and surplus was $ 1.2 billion as of december 31 , 2013. .

Question: what was the average statutory surplus for the company 2019s insurance companies for u.s . life insurance subsidiaries including domestic captive insurance subsidiaries from 2012 to 2013
Answer: 6898
Financial report context:
tower cash flow , adjusted consolidated cash flow and non-tower cash flow are considered non-gaap financial measures . we are required to provide these financial metrics by the indentures for our 7.50% ( 7.50 % ) notes and 7.125% ( 7.125 % ) notes , and we have included them below because we consider the indentures for these notes to be material agreements , the covenants related to tower cash flow , adjusted consolidated cash flow and non-tower cash flow to be material terms of the indentures , and information about compliance with such covenants to be material to an investor 2019s understanding of our financial results and the impact of those results on our liquidity . the following table presents tower cash flow , adjusted consolidated cash flow and non-tower cash flow for the company and its restricted subsidiaries , as defined in the indentures for the applicable notes ( in thousands ) : .

Financial table:
tower cash flow for the three months ended december 31 2008: consolidated cash flow for the twelve months ended december 31 2008; $ 188449: 726954
tower cash flow for the three months ended december 31 2008: less : tower cash flow for the twelve months ended december 31 2008; $ 188449: -741565 ( 741565 )
tower cash flow for the three months ended december 31 2008: plus : four times tower cash flow for the three months ended december 31 2008; $ 188449: 753798
tower cash flow for the three months ended december 31 2008: adjusted consolidated cash flow for the twelve months ended december 31 2008; $ 188449: 739187
tower cash flow for the three months ended december 31 2008: non-tower cash flow for the twelve months ended december 31 2008; $ 188449: $ -14611 ( 14611 )

Additional report context:
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Question: what was the average tower cash flow for the three months ended december 31 2008
Answer: 62816
Financial report context:
2mar201707015999 ( c ) in october 2016 , our accelerated share repurchase ( 2018 2018asr 2019 2019 ) agreement concluded and we received an additional 44 thousand shares of our common stock . shares purchased pursuant to the asr agreement are presented in the table above in the periods in which they were received . 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 at the market close on december 30 , 2011 and reinvestment of dividends . comparison of 5 year cumulative total return 2011 2012 2016201520142013 edwards lifesciences corporation s&p 500 s&p 500 healthcare equipment index december 31 .

Financial table:
total cumulative return: edwards lifesciences; 2012: $ 127.54; 2013: $ 93.01; 2014: $ 180.17; 2015: $ 223.42; 2016: $ 265.06
total cumulative return: s&p 500; 2012: 116.00; 2013: 153.58; 2014: 174.60; 2015: 177.01; 2016: 198.18
total cumulative return: s&p 500 healthcare equipment index; 2012: 117.42; 2013: 150.28; 2014: 181.96; 2015: 194.37; 2016: 207.46

Additional report context:
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Question: what was the difference in cumulative percentage returns between edwards lifesciences and the s&p 500 for the five years ended 2016?
Answer: 67%
Financial report context:
allowance for doubtful accounts is as follows: .

Financial table:
2010: balance at beginning of year; 2009: $ 160; 2008: $ 133; column_4: $ 86
2010: provision; 2009: 38; 2008: 54; column_4: 65
2010: amounts written off; 2009: -13 ( 13 ); 2008: -27 ( 27 ); column_4: -18 ( 18 )
2010: balance at end of year; 2009: $ 185; 2008: $ 160; column_4: $ 133

Additional report context:
discontinued operations during the fourth quarter of 2009 , schlumberger recorded a net $ 22 million charge related to the resolution of a customs assessment pertaining to its former offshore contract drilling business , as well as the resolution of certain contingencies associated with other previously disposed of businesses . this amount is included in income ( loss ) from discontinued operations in the consolidated statement of income . during the first quarter of 2008 , schlumberger recorded a gain of $ 38 million related to the resolution of a contingency associated with a previously disposed of business . this gain is included in income ( loss ) from discon- tinued operations in the consolidated statement of income . part ii , item 8 .

Question: in 2010 , what percentage of allowance for doubtful accounts were written off?
Answer: 8%
Financial report context:
shareholder return performance presentation the graph presented below compares the cumulative total shareholder return on state street's common stock to the cumulative total return of the s&p 500 index , the s&p financial index and the kbw bank index over a five- year period . the cumulative total shareholder return assumes the investment of $ 100 in state street common stock and in each index on december 31 , 2008 at the closing price on the last trading day of 2008 , and also assumes reinvestment of common stock dividends . the s&p financial index is a publicly available measure of 81 of the standard & poor's 500 companies , representing 17 diversified financial services companies , 22 insurance companies , 19 real estate companies and 23 banking companies . the kbw bank index seeks to reflect the performance of banks and thrifts that are publicly traded in the u.s. , and is composed of 24 leading national money center and regional banks and thrifts. .

Financial table:
2008: state street corporation; 2009: $ 100; 2010: $ 111; 2011: $ 118; 2012: $ 105; 2013: $ 125; column_7: $ 198
2008: s&p 500 index; 2009: 100; 2010: 126; 2011: 146; 2012: 149; 2013: 172; column_7: 228
2008: s&p financial index; 2009: 100; 2010: 117; 2011: 132; 2012: 109; 2013: 141; column_7: 191
2008: kbw bank index; 2009: 100; 2010: 98; 2011: 121; 2012: 93; 2013: 122; column_7: 168

Additional report context:
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Question: how much higher are the returns of the s&p 500 in the same period ( 2008-2013 ) ? as a percentage .
Answer: 1.28
Financial report context:
entergy louisiana , llc and subsidiaries management 2019s financial discussion and analysis results of operations net income 2016 compared to 2015 net income increased $ 175.4 million primarily due to the effect of a settlement with the irs related to the 2010-2011 irs audit , which resulted in a $ 136.1 million reduction of income tax expense . also contributing to the increase were lower other operation and maintenance expenses , higher net revenue , and higher other income . the increase was partially offset by higher depreciation and amortization expenses , higher interest expense , and higher nuclear refueling outage expenses . 2015 compared to 2014 net income increased slightly , by $ 0.6 million , primarily due to higher net revenue and a lower effective income tax rate , offset by higher other operation and maintenance expenses , higher depreciation and amortization expenses , lower other income , and higher interest expense . net revenue 2016 compared to 2015 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 . following is an analysis of the change in net revenue comparing 2016 to 2015 . amount ( in millions ) .

Financial table:
amount ( in millions ): 2015 net revenue; column_2: $ 2408.8
amount ( in millions ): retail electric price; column_2: 69.0
amount ( in millions ): transmission equalization; column_2: -6.5 ( 6.5 )
amount ( in millions ): volume/weather; column_2: -6.7 ( 6.7 )
amount ( in millions ): louisiana act 55 financing savings obligation; column_2: -17.2 ( 17.2 )
amount ( in millions ): other; column_2: -9.0 ( 9.0 )
amount ( in millions ): 2016 net revenue; column_2: $ 2438.4

Additional report context:
the retail electric price variance is primarily due to an increase in formula rate plan revenues , implemented with the first billing cycle of march 2016 , to collect the estimated first-year revenue requirement related to the purchase of power blocks 3 and 4 of the union power station . see note 2 to the financial statements for further discussion . the transmission equalization variance is primarily due to changes in transmission investments , including entergy louisiana 2019s exit from the system agreement in august 2016 . the volume/weather variance is primarily due to the effect of less favorable weather on residential sales , partially offset by an increase in industrial usage and an increase in volume during the unbilled period . the increase .

Question: what portion of the change in net income during 2016 was related the irs audit?
Answer: 77.6%
Financial report context:
the following is a schedule of future minimum rental payments required under long-term operating leases at october 30 , 2010 : fiscal years operating leases .

Financial table:
fiscal years: 2011; operating leases: $ 21871
fiscal years: 2012; operating leases: 12322
fiscal years: 2013; operating leases: 9078
fiscal years: 2014; operating leases: 6381
fiscal years: 2015; operating leases: 5422
fiscal years: later years; operating leases: 30655
fiscal years: total; operating leases: $ 85729

Additional report context:
12 . commitments and contingencies from time to time in the ordinary course of the company 2019s business , various claims , charges and litigation are asserted or commenced against the company arising from , or related to , contractual matters , patents , trademarks , personal injury , environmental matters , product liability , insurance coverage and personnel and employment disputes . as to such claims and litigation , the company can give no assurance that it will prevail . the company does not believe that any current legal matters will have a material adverse effect on the company 2019s financial position , results of operations or cash flows . 13 . retirement plans the company and its subsidiaries have various savings and retirement plans covering substantially all employees . the company maintains a defined contribution plan for the benefit of its eligible u.s . employees . this plan provides for company contributions of up to 5% ( 5 % ) of each participant 2019s total eligible compensation . in addition , the company contributes an amount equal to each participant 2019s pre-tax contribution , if any , up to a maximum of 3% ( 3 % ) of each participant 2019s total eligible compensation . the total expense related to the defined contribution plan for u.s . employees was $ 20.5 million in fiscal 2010 , $ 21.5 million in fiscal 2009 and $ 22.6 million in fiscal 2008 . the company also has various defined benefit pension and other retirement plans for certain non-u.s . employees that are consistent with local statutory requirements and practices . the total expense related to the various defined benefit pension and other retirement plans for certain non-u.s . employees was $ 11.7 million in fiscal 2010 , $ 10.9 million in fiscal 2009 and $ 13.9 million in fiscal 2008 . during fiscal 2009 , the measurement date of the plan 2019s funded status was changed from september 30 to the company 2019s fiscal year end . non-u.s . plan disclosures the company 2019s funding policy for its foreign defined benefit pension plans is consistent with the local requirements of each country . the plans 2019 assets consist primarily of u.s . and non-u.s . equity securities , bonds , property and cash . the benefit obligations and related assets under these plans have been measured at october 30 , 2010 and october 31 , 2009 . analog devices , inc . notes to consolidated financial statements 2014 ( continued ) .

Question: what is the percentage change in the total expense related to the defined contribution plan for u.s employees in 2010?
Answer: -4.7%
Financial report context:
comparison of five-year cumulative total return the following graph compares the cumulative total return on citigroup 2019s common stock with the s&p 500 index and the s&p financial index over the five-year period extending through december 31 , 2009 . the graph assumes that $ 100 was invested on december 31 , 2004 in citigroup 2019s common stock , the s&p 500 index and the s&p financial index and that all dividends were reinvested . citigroup s&p 500 index s&p financial index 2005 2006 2007 2008 2009 comparison of five-year cumulative total return for the years ended .

Financial table:
december 31: 2005; citigroup: 104.38; s&p 500 index: 104.83; s&p financial index: 106.30
december 31: 2006; citigroup: 124.02; s&p 500 index: 121.20; s&p financial index: 126.41
december 31: 2007; citigroup: 70.36; s&p 500 index: 127.85; s&p financial index: 103.47
december 31: 2008; citigroup: 18.71; s&p 500 index: 81.12; s&p financial index: 47.36
december 31: 2009; citigroup: 9.26; s&p 500 index: 102.15; s&p financial index: 55.27

Additional report context:
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Question: what was the ratio of cumulative total return for citigroup compared to the s&p 500 index in 2007
Answer: 0.55
Financial report context:
stock performance graph * $ 100 invested on 11/17/11 in our stock or 10/31/11 in the relevant index , including reinvestment of dividends . fiscal year ending december 31 , 2013 . ( 1 ) delphi automotive plc ( 2 ) s&p 500 2013 standard & poor 2019s 500 total return index ( 3 ) automotive supplier peer group 2013 russell 3000 auto parts index , including american axle & manufacturing , borgwarner inc. , cooper tire & rubber company , dana holding corp. , delphi automotive plc , dorman products inc. , federal-mogul corp. , ford motor co. , fuel systems solutions inc. , general motors co. , gentex corp. , gentherm inc. , genuine parts co. , johnson controls inc. , lkq corp. , lear corp. , meritor inc. , remy international inc. , standard motor products inc. , stoneridge inc. , superior industries international , trw automotive holdings corp. , tenneco inc. , tesla motors inc. , the goodyear tire & rubber co. , tower international inc. , visteon corp. , and wabco holdings inc . company index november 17 , december 31 , december 31 , december 31 .

Financial table:
company index: delphi automotive plc ( 1 ); november 17 2011: $ 100.00; december 31 2011: $ 100.98; december 31 2012: $ 179.33; december 31 2013: $ 285.81
company index: s&p 500 ( 2 ); november 17 2011: 100.00; december 31 2011: 100.80; december 31 2012: 116.93; december 31 2013: 154.80
company index: automotive supplier peer group ( 3 ); november 17 2011: 100.00; december 31 2011: 89.27; december 31 2012: 110.41; december 31 2013: 166.46

Additional report context:
dividends on february 26 , 2013 , the board of directors approved the initiation of dividend payments on the company's ordinary shares . the board of directors declared a regular quarterly cash dividend of $ 0.17 per ordinary share that was paid in each quarter of 2013 . in addition , in january 2014 , the board of directors declared a regular quarterly cash dividend of $ 0.25 per ordinary share , payable on february 27 , 2014 to shareholders of record at the close of business on february 18 , 2014 . in october 2011 , the board of managers of delphi automotive llp approved a distribution of approximately $ 95 million , which was paid on december 5 , 2011 , principally in respect of taxes , to members of delphi automotive llp who held membership interests as of the close of business on october 31 , 2011. .

Question: what was the percentage total return for delphi automotive plc for the three years ended december 31 2013?\\n
Answer: 185.81%
Financial report context:
item 2 : properties information concerning applied 2019s properties at october 30 , 2016 is set forth below: .

Financial table:
( square feet in thousands ): owned; united states: 3745; other countries: 1629; total: 5374
( square feet in thousands ): leased; united states: 564; other countries: 1103; total: 1667
( square feet in thousands ): total; united states: 4309; other countries: 2732; total: 7041

Additional report context:
because of the interrelation of applied 2019s operations , properties within a country may be shared by the segments operating within that country . the company 2019s headquarters offices are in santa clara , california . products in semiconductor systems are manufactured in austin , texas ; gloucester , massachusetts ; kalispell , montana ; rehovot , israel ; and singapore . remanufactured equipment products in the applied global services segment are produced primarily in austin , texas . products in the display and adjacent markets segment are manufactured in alzenau , germany ; tainan , taiwan ; and santa clara , california . other products are manufactured in treviso , italy . applied also owns and leases offices , plants and warehouse locations in many locations throughout the world , including in europe , japan , north america ( principally the united states ) , israel , china , india , korea , southeast asia and taiwan . these facilities are principally used for manufacturing ; research , development and engineering ; and marketing , sales and customer support . applied also owns a total of approximately 280 acres of buildable land in montana , texas , california , massachusetts , israel and italy that could accommodate additional building space . applied considers the properties that it owns or leases as adequate to meet its current and future requirements . applied regularly assesses the size , capability and location of its global infrastructure and periodically makes adjustments based on these assessments. .

Question: what percentage of company's properties are located in united states?
Answer: 61.2%