alanslzr/finqa-rag huggingface dataset:
Financial report context:
marathon oil corporation notes to consolidated financial statements 7 . dispositions outside-operated norwegian properties 2013 on october 31 , 2008 , we closed the sale of our norwegian outside-operated properties and undeveloped offshore acreage in the heimdal area of the norwegian north sea for net proceeds of $ 301 million , with a pretax gain of $ 254 million as of december 31 , 2008 . pilot travel centers 2013 on october 8 , 2008 , we completed the sale of our 50 percent ownership interest in ptc . sale proceeds were $ 625 million , with a pretax gain on the sale of $ 126 million . immediately preceding the sale , we received a $ 75 million partial redemption of our ownership interest from ptc that was accounted for as a return of investment . operated irish properties 2013 on december 17 , 2008 , we agreed to sell our operated properties located in ireland for proceeds of $ 180 million , before post-closing adjustments and cash on hand at closing . closing is subject to completion of the necessary administrative processes . as of december 31 , 2008 , operating assets and liabilities were classified as held for sale , as disclosed by major class in the following table : ( in millions ) 2008 .

Financial table:
( in millions ): current assets; 2008: $ 164
( in millions ): noncurrent assets; 2008: 103
( in millions ): total assets; 2008: 267
( in millions ): current liabilities; 2008: 62
( in millions ): noncurrent liabilities; 2008: 199
( in millions ): total liabilities; 2008: 261
( in millions ): net assets held for sale; 2008: $ 6

Additional report context:
8 . discontinued operations on june 2 , 2006 , we sold our russian oil exploration and production businesses in the khanty-mansiysk region of western siberia . under the terms of the agreement , we received $ 787 million for these businesses , plus preliminary working capital and other closing adjustments of $ 56 million , for a total transaction value of $ 843 million . proceeds net of transaction costs and cash held by the russian businesses at the transaction date totaled $ 832 million . a gain on the sale of $ 243 million ( $ 342 million before income taxes ) was reported in discontinued operations for 2006 . income taxes on this gain were reduced by the utilization of a capital loss carryforward . exploration and production segment goodwill of $ 21 million was allocated to the russian assets and reduced the reported gain . adjustments to the sales price were completed in 2007 and an additional gain on the sale of $ 8 million ( $ 13 million before income taxes ) was recognized . the activities of the russian businesses have been reported as discontinued operations in the consolidated statements of income and the consolidated statements of cash flows for 2006 . revenues applicable to discontinued operations were $ 173 million and pretax income from discontinued operations was $ 45 million for 2006. .

Question: what is the current ratio for 2008?
Answer: 2.65
Financial report context:
entergy new orleans , inc . management's financial discussion and analysis entergy new orleans' receivables from the money pool were as follows as of december 31 for each of the following years: .

Financial table:
2004: ( in thousands ); 2003: ( in thousands ); 2002: ( in thousands ); 2001: ( in thousands )
2004: $ 1413; 2003: $ 1783; 2002: $ 3500; 2001: $ 9208

Additional report context:
money pool activity provided $ 0.4 million of entergy new orleans' operating cash flow in 2004 , provided $ 1.7 million in 2003 , and provided $ 5.7 million in 2002 . see note 4 to the domestic utility companies and system energy financial statements for a description of the money pool . investing activities net cash used in investing activities decreased $ 15.5 million in 2004 primarily due to capital expenditures related to a turbine inspection project at a fossil plant in 2003 and decreased customer service spending . net cash used in investing activities increased $ 23.2 million in 2003 compared to 2002 primarily due to the maturity of $ 14.9 million of other temporary investments in 2002 and increased construction expenditures due to increased customer service spending . financing activities net cash used in financing activities increased $ 7.0 million in 2004 primarily due to the costs and expenses related to refinancing $ 75 million of long-term debt in 2004 and an increase of $ 2.2 million in common stock dividends paid . net cash used in financing activities increased $ 1.5 million in 2003 primarily due to additional common stock dividends paid of $ 2.2 million . in july 2003 , entergy new orleans issued $ 30 million of 3.875% ( 3.875 % ) series first mortgage bonds due august 2008 and $ 70 million of 5.25% ( 5.25 % ) series first mortgage bonds due august 2013 . the proceeds from these issuances were used to redeem , prior to maturity , $ 30 million of 7% ( 7 % ) series first mortgage bonds due july 2008 , $ 40 million of 8% ( 8 % ) series bonds due march 2006 , and $ 30 million of 6.65% ( 6.65 % ) series first mortgage bonds due march 2004 . the issuances and redemptions are not shown on the cash flow statement because the proceeds from the issuances were placed in a trust for use in the redemptions and never held as cash by entergy new orleans . see note 5 to the domestic utility companies and system energy financial statements for details on long- term debt . uses of capital entergy new orleans requires capital resources for : 2022 construction and other capital investments ; 2022 debt and preferred stock maturities ; 2022 working capital purposes , including the financing of fuel and purchased power costs ; and 2022 dividend and interest payments. .

Question: what are the receivables from the money pool as a percentage of additional common stock dividends paid in 2003?
Answer: 81.1%
Financial report context:
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 standard & poor 2019s 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 , 2005 in the standard & poor 2019s 500 index , the dow jones transportation average , and our class b common stock . comparison of five year cumulative total return $ 40.00 $ 60.00 $ 80.00 $ 100.00 $ 120.00 $ 140.00 $ 160.00 201020092008200720062005 s&p 500 ups dj transport .

Financial table:
12/31/05: united parcel service inc .; 12/31/06: $ 100.00; 12/31/07: $ 101.76; 12/31/08: $ 98.20; 12/31/09: $ 78.76; 12/31/10: $ 84.87; column_7: $ 110.57
12/31/05: standard & poor 2019s 500 index; 12/31/06: $ 100.00; 12/31/07: $ 115.79; 12/31/08: $ 122.16; 12/31/09: $ 76.96; 12/31/10: $ 97.33; column_7: $ 111.99
12/31/05: dow jones transportation average; 12/31/06: $ 100.00; 12/31/07: $ 109.82; 12/31/08: $ 111.38; 12/31/09: $ 87.52; 12/31/10: $ 103.79; column_7: $ 131.59

Additional report context:
.

Question: what was the difference in percentage cumulative total shareowners 2019 returns for united parcel service inc . versus the standard & poor 2019s 500 index for the five years ended 12/31/10?
Answer: -1.42%
Financial report context:
sacramento container acquisition in october 2017 , pca acquired substantially all of the assets of sacramento container corporation , and 100% ( 100 % ) of the membership interests of northern sheets , llc and central california sheets , llc ( collectively referred to as 201csacramento container 201d ) for a purchase price of $ 274 million , including working capital adjustments . funding for the acquisition came from available cash on hand . assets acquired include full-line corrugated products and sheet feeder operations in both mcclellan , california and kingsburg , california . sacramento container provides packaging solutions to customers serving portions of california 2019s strong agricultural market . sacramento container 2019s financial results are included in the packaging segment from the date of acquisition . the company accounted for the sacramento container acquisition using the acquisition method of accounting in accordance with asc 805 , business combinations . the total purchase price has been allocated to tangible and intangible assets acquired and liabilities assumed based on respective fair values , as follows ( dollars in millions ) : .

Financial table:
12/31/17 allocation: goodwill; adjustments: $ 151.1; revised allocation: $ 5.5; column_4: $ 156.6
12/31/17 allocation: other intangible assets; adjustments: 72.6; revised allocation: -5.5 ( 5.5 ); column_4: 67.1
12/31/17 allocation: property plant and equipment; adjustments: 26.7; revised allocation: 2014; column_4: 26.7
12/31/17 allocation: other net assets; adjustments: 23.4; revised allocation: 2014; column_4: 23.4
12/31/17 allocation: net assets acquired; adjustments: $ 273.8; revised allocation: $ 2014; column_4: $ 273.8

Additional report context:
during the second quarter ended june 30 , 2018 , we made a $ 5.5 million net adjustment based on the final valuation of the intangible assets . we recorded the adjustment as a decrease to other intangible assets with an offset to goodwill . goodwill is calculated as the excess of the purchase price over the fair value of the net assets acquired . among the factors that contributed to the recognition of goodwill were sacramento container 2019s commitment to continuous improvement and regional synergies , as well as the expected increases in pca 2019s containerboard integration levels . goodwill is deductible for tax purposes . other intangible assets , primarily customer relationships , were assigned an estimated weighted average useful life of 9.6 years . property , plant and equipment were assigned estimated useful lives ranging from one to 13 years. .

Question: what percentage of the revised allocation of net assets acquired is property , plant and equipment?
Answer: 10%
Financial report context:
stock performance graph the following graph compares the most recent five-year performance of alcoa 2019s common stock with ( 1 ) the standard & poor 2019s 500 ae index and ( 2 ) the standard & poor 2019s 500 ae materials index , a group of 27 companies categorized by standard & poor 2019s as active in the 201cmaterials 201d market sector . such information shall not be deemed to be 201cfiled . 201d five-year cumulative total return based upon an initial investment of $ 100 on december 31 , 2010 with dividends reinvested alcoa inc . s&p 500 ae index s&p 500 ae materials index dec-'10 dec-'11 dec-'12 dec-'14 dec-'15dec-'13 .

Financial table:
as of december 31,: alcoainc .; 2010: $ 100; 2011: $ 57; 2012: $ 58; 2013: $ 72; 2014: $ 107; 2015: $ 68
as of december 31,: s&p 500 aeindex; 2010: 100; 2011: 102; 2012: 118; 2013: 157; 2014: 178; 2015: 181
as of december 31,: s&p 500 aematerials index; 2010: 100; 2011: 90; 2012: 104; 2013: 130; 2014: 139; 2015: 128

Additional report context:
s&p 500 ae index 100 102 118 157 178 181 s&p 500 ae materials index 100 90 104 130 139 128 copyright a9 2016 standard & poor 2019s , a division of the mcgraw-hill companies inc . all rights reserved . source : research data group , inc . ( www.researchdatagroup.com/s&p.htm ) .

Question: what is the estimated annualized return for the initial $ 100 investment in the s&p 500 aeindex?
Answer: 18%
Financial report context:
item 2 : properties information concerning applied's properties at october 25 , 2015 is set forth below: .

Financial table:
( square feet in thousands ): owned; united states: 3748; other countries: 1624; total: 5372
( square feet in thousands ): leased; united states: 556; other countries: 1107; total: 1663
( square feet in thousands ): total; united states: 4304; other countries: 2731; total: 7035

Additional report context:
because of the interrelation of applied's operations , properties within a country may be shared by the segments operating within that country . the company's headquarters offices are in santa clara , california . products in silicon systems are manufactured in austin , texas ; gloucester , massachusetts ; rehovot , israel ; and singapore . remanufactured equipment products in the applied global services segment are produced primarily in austin , texas . products in the display segment are manufactured in tainan , taiwan and santa clara , california . products in the energy and environmental solutions segment are primarily manufactured in alzenau , germany and 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 139 acres of buildable land in texas , california , 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: based on the table , how much more square feet is owned outside the united states?
Answer: 2731
Financial report context:
entergy arkansas , inc . management's financial discussion and analysis results of operations net income 2004 compared to 2003 net income increased $ 16.2 million due to lower other operation and maintenance expenses , a lower effective income tax rate for 2004 compared to 2003 , and lower interest charges . the increase was partially offset by lower net revenue . 2003 compared to 2002 net income decreased $ 9.6 million due to lower net revenue , higher depreciation and amortization expenses , and a higher effective income tax rate for 2003 compared to 2002 . the decrease was substantially offset by lower other operation and maintenance expenses , higher other income , and lower interest charges . net revenue 2004 compared to 2003 net revenue , which is entergy arkansas' measure of gross margin , consists of operating revenues net of : 1 ) fuel , fuel-related , and purchased power expenses and 2 ) other regulatory credits . following is an analysis of the change in net revenue comparing 2004 to 2003. .

Financial table:
( in millions ): 2003 net revenue; column_2: $ 998.7
( in millions ): deferred fuel cost revisions; column_2: -16.9 ( 16.9 )
( in millions ): other; column_2: -3.4 ( 3.4 )
( in millions ): 2004 net revenue; column_2: $ 978.4

Additional report context:
deferred fuel cost revisions includes the difference between the estimated deferred fuel expense and the actual calculation of recoverable fuel expense , which occurs on an annual basis . deferred fuel cost revisions decreased net revenue due to a revised estimate of fuel costs filed for recovery at entergy arkansas in the march 2004 energy cost recovery rider , which reduced net revenue by $ 11.5 million . the remainder of the variance is due to the 2002 energy cost recovery true-up , made in the first quarter of 2003 , which increased net revenue in 2003 . gross operating revenues , fuel and purchased power expenses , and other regulatory credits gross operating revenues increased primarily due to : 2022 an increase of $ 20.7 million in fuel cost recovery revenues due to an increase in the energy cost recovery rider effective april 2004 ( fuel cost recovery revenues are discussed in note 2 to the domestic utility companies and system energy financial statements ) ; 2022 an increase of $ 15.5 million in grand gulf revenues due to an increase in the grand gulf rider effective january 2004 ; 2022 an increase of $ 13.9 million in gross wholesale revenue primarily due to increased sales to affiliated systems ; 2022 an increase of $ 9.5 million due to volume/weather primarily resulting from increased usage during the unbilled sales period , partially offset by the effect of milder weather on billed sales in 2004. .

Question: what is the percent change in net revenue from 2003 to 2004?
Answer: 2.08%
Financial report context:
the table below presents the estimated maximum potential var arising from a one-day loss in fair value for our interest rate , foreign currency , commodity , and equity market-risk-sensitive instruments outstanding as of may 26 , 2019 and may 27 , 2018 , and the average fair value impact during the year ended may 26 , 2019. .

Financial table:
in millions: interest rate instruments; fair value impact may 26 2019: $ 74.4; fair value impact averageduringfiscal 2019: $ 46.1; fair value impact may 27 2018: $ 33.2
in millions: foreign currency instruments; fair value impact may 26 2019: 16.8; fair value impact averageduringfiscal 2019: 19.0; fair value impact may 27 2018: 21.3
in millions: commodity instruments; fair value impact may 26 2019: 4.1; fair value impact averageduringfiscal 2019: 2.5; fair value impact may 27 2018: 1.9
in millions: equity instruments; fair value impact may 26 2019: 2.3; fair value impact averageduringfiscal 2019: 2.2; fair value impact may 27 2018: 2.0

Additional report context:
.

Question: what is the change in fair value of equity instruments from 2018 to 2019?
Answer: 0.3
Financial report context:
american tower corporation and subsidiaries notes to consolidated financial statements ( 3 ) consists of customer-related intangibles of approximately $ 75.0 million and network location intangibles of approximately $ 72.7 million . the customer-related intangibles and network location intangibles are being amortized on a straight-line basis over periods of up to 20 years . ( 4 ) the company expects that the goodwill recorded will be deductible for tax purposes . the goodwill was allocated to the company 2019s international rental and management segment . on september 12 , 2012 , the company entered into a definitive agreement to purchase up to approximately 348 additional communications sites from telef f3nica mexico . on september 27 , 2012 and december 14 , 2012 , the company completed the purchase of 279 and 2 communications sites , for an aggregate purchase price of $ 63.5 million ( including value added tax of $ 8.8 million ) . the following table summarizes the preliminary allocation of the aggregate purchase consideration paid and the amounts of assets acquired and liabilities assumed based upon their estimated fair value at the date of acquisition ( in thousands ) : preliminary purchase price allocation .

Financial table:
preliminary purchase price allocation: current assets; column_2: $ 8763
preliminary purchase price allocation: non-current assets; column_2: 2332
preliminary purchase price allocation: property and equipment; column_2: 26711
preliminary purchase price allocation: intangible assets ( 1 ); column_2: 21079
preliminary purchase price allocation: other non-current liabilities; column_2: -1349 ( 1349 )
preliminary purchase price allocation: fair value of net assets acquired; column_2: $ 57536
preliminary purchase price allocation: goodwill ( 2 ); column_2: 5998

Additional report context:
( 1 ) consists of customer-related intangibles of approximately $ 10.7 million and network location intangibles of approximately $ 10.4 million . the customer-related intangibles and network location intangibles are being amortized on a straight-line basis over periods of up to 20 years . ( 2 ) the company expects that the goodwill recorded will be deductible for tax purposes . the goodwill was allocated to the company 2019s international rental and management segment . on november 16 , 2012 , the company entered into an agreement to purchase up to 198 additional communications sites from telef f3nica mexico . on december 14 , 2012 , the company completed the purchase of 188 communications sites , for an aggregate purchase price of $ 64.2 million ( including value added tax of $ 8.9 million ) . .

Question: for the december 14 , 2012 purchase , what was the average cost of the communications sites acquired?
Answer: 341489
Financial report context:
value , which may be maturity , the company does not consider these investments to be other-than-temporarily impaired as of december 31 , 2005 and 2004 . gross realized gains and losses for 2005 were $ 15000 and $ 75000 , respectively . gross realized gains and losses for 2004 were $ 628000 and $ 205000 , respectively . gross realized gains for 2003 were $ 1249000 . there were no gross realized losses for 2003 . maturities stated are effective maturities . f . restricted cash at december 31 , 2005 and 2004 , the company held $ 41482000 and $ 49847000 , respectively , in restricted cash . at december 31 , 2005 and 2004 the balance was held in deposit with certain banks predominantly to collateralize conditional stand-by letters of credit in the names of the company's landlords pursuant to certain operating lease agreements . g . property and equipment property and equipment consist of the following at december 31 ( in thousands ) : depreciation expense for the years ended december 31 , 2005 , 2004 and 2003 was $ 26307000 , $ 28353000 and $ 27988000 respectively . in 2005 and 2004 , the company wrote off certain assets that were fully depreciated and no longer utilized . there was no effect on the company's net property and equipment . additionally , the company wrote off or sold certain assets that were not fully depreciated . the net loss on disposal of those assets was $ 344000 for 2005 and $ 43000 for 2004 . h . investments in accordance with the company's policy , as outlined in note b , "accounting policies" the company assessed its investment in altus pharmaceuticals , inc . ( "altus" ) , which it accounts for using the cost method , and determined that there had not been any adjustments to the fair values of that investment which would indicate a decrease in its fair value below the carrying value that would require the company to write down the investment basis of the asset , as of december 31 , 2005 and december 31 , 2004 . the company's cost basis carrying value in its outstanding equity and warrants of altus was $ 18863000 at december 31 , 2005 and 2004. .

Financial table:
2005: furniture and equipment; 2004: $ 98387; column_3: $ 90893
2005: leasehold improvements; 2004: 66318; column_3: 65294
2005: computers; 2004: 18971; column_3: 18421
2005: software; 2004: 18683; column_3: 16411
2005: total property and equipment gross; 2004: 202359; column_3: 191019
2005: less accumulated depreciation and amortization; 2004: 147826; column_3: 126794
2005: total property and equipment net; 2004: $ 54533; column_3: $ 64225

Additional report context:
.

Question: what percent of the 2005 gross total property and equipment value is related to software?
Answer: 34.2%