alanslzr/finqa-rag huggingface dataset:
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 net change in net revenue during 2004 for entergy arkansas inc.?
Answer: -20.3
Financial report context:
american tower corporation and subsidiaries notes to consolidated financial statements the allocation of the purchase price was finalized during the year ended december 31 , 2012 . the following table summarizes the 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 ) : purchase price allocation .

Financial table:
final purchase price allocation: non-current assets; column_2: $ 2
final purchase price allocation: property and equipment; column_2: 3590
final purchase price allocation: intangible assets ( 1 ); column_2: 1062
final purchase price allocation: other non-current liabilities; column_2: -91 ( 91 )
final purchase price allocation: fair value of net assets acquired; column_2: $ 4563
final purchase price allocation: goodwill ( 2 ); column_2: 89

Additional report context:
( 1 ) consists of customer-related intangibles of approximately $ 0.4 million and network location intangibles of approximately $ 0.7 million . the customer-related intangibles and network location intangibles are being amortized on a straight-line basis over periods of up to 20 years . ( 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 . colombia 2014colombia movil acquisition 2014on july 17 , 2011 , the company entered into a definitive agreement with colombia movil s.a . e.s.p . ( 201ccolombia movil 201d ) , whereby atc sitios infraco , s.a.s. , a colombian subsidiary of the company ( 201catc infraco 201d ) , would purchase up to 2126 communications sites from colombia movil for an aggregate purchase price of approximately $ 182.0 million . from december 21 , 2011 through the year ended december 31 , 2012 , atc infraco completed the purchase of 1526 communications sites for an aggregate purchase price of $ 136.2 million ( including contingent consideration of $ 17.3 million ) , subject to post-closing adjustments . through a subsidiary , millicom international cellular s.a . ( 201cmillicom 201d ) exercised its option to acquire an indirect , substantial non-controlling interest in atc infraco . under the terms of the agreement , the company is required to make additional payments upon the conversion of certain barter agreements with other wireless carriers to cash paying lease agreements . based on the company 2019s current estimates , the value of potential contingent consideration payments required to be made under the amended agreement is expected to be between zero and $ 32.8 million and is estimated to be $ 17.3 million using a probability weighted average of the expected outcomes at december 31 , 2012 . during the year ended december 31 , 2012 , the company recorded a reduction in fair value of $ 1.2 million , which is included in other operating expenses in the consolidated statements of operations. .

Question: what was the cost per tower in the colombia movil acquisition?
Answer: 856067
Financial report context:
note 9 2014 benefit plans the company has defined benefit pension plans covering certain employees in the united states and certain international locations . postretirement healthcare and life insurance benefits provided to qualifying domestic retirees as well as other postretirement benefit plans in international countries are not material . the measurement date used for the company 2019s employee benefit plans is september 30 . effective january 1 , 2018 , the legacy u.s . pension plan was frozen to limit the participation of employees who are hired or re-hired by the company , or who transfer employment to the company , on or after january 1 , net pension cost for the years ended september 30 included the following components: .

Financial table:
( millions of dollars ): service cost; pension plans 2019: $ 134; pension plans 2018: $ 136; pension plans 2017: $ 110
( millions of dollars ): interest cost; pension plans 2019: 107; pension plans 2018: 90; pension plans 2017: 61
( millions of dollars ): expected return on plan assets; pension plans 2019: ( 180 ); pension plans 2018: ( 154 ); pension plans 2017: ( 112 )
( millions of dollars ): amortization of prior service credit; pension plans 2019: ( 13 ); pension plans 2018: ( 13 ); pension plans 2017: ( 14 )
( millions of dollars ): amortization of loss; pension plans 2019: 78; pension plans 2018: 78; pension plans 2017: 92
( millions of dollars ): settlements; pension plans 2019: 10; pension plans 2018: 2; pension plans 2017: 2014
( millions of dollars ): net pension cost; pension plans 2019: $ 135; pension plans 2018: $ 137; pension plans 2017: $ 138
( millions of dollars ): net pension cost included in the preceding table that is attributable to international plans; pension plans 2019: $ 32; pension plans 2018: $ 34; pension plans 2017: $ 43

Additional report context:
net pension cost included in the preceding table that is attributable to international plans $ 32 $ 34 $ 43 the amounts provided above for amortization of prior service credit and amortization of loss represent the reclassifications of prior service credits and net actuarial losses that were recognized in accumulated other comprehensive income ( loss ) in prior periods . the settlement losses recorded in 2019 and 2018 primarily included lump sum benefit payments associated with the company 2019s u.s . supplemental pension plan . the company recognizes pension settlements when payments from the supplemental plan exceed the sum of service and interest cost components of net periodic pension cost associated with this plan for the fiscal year . as further discussed in note 2 , upon adopting an accounting standard update on october 1 , 2018 , all components of the company 2019s net periodic pension and postretirement benefit costs , aside from service cost , are recorded to other income ( expense ) , net on its consolidated statements of income , for all periods presented . notes to consolidated financial statements 2014 ( continued ) becton , dickinson and company .

Question: what was the average net pension cost from 2017 to 2019 in millions
Answer: 136.7
Financial report context:
stock total return performance the following graph compares our total return to stockholders with the returns of the standard & poor 2019s composite 500 index ( 201cs&p 500 201d ) and the dow jones us select health care providers index ( 201cpeer group 201d ) for the five years ended december 31 , 2017 . the graph assumes an investment of $ 100 in each of our common stock , the s&p 500 , and the peer group on december 31 , 2012 , and that dividends were reinvested when paid. .

Financial table:
12/31/2012: hum; 12/31/2013: $ 100; 12/31/2014: $ 152; 12/31/2015: $ 214; 12/31/2016: $ 267; 12/31/2017: $ 307; column_7: $ 377
12/31/2012: s&p 500; 12/31/2013: $ 100; 12/31/2014: $ 132; 12/31/2015: $ 150; 12/31/2016: $ 153; 12/31/2017: $ 171; column_7: $ 208
12/31/2012: peer group; 12/31/2013: $ 100; 12/31/2014: $ 137; 12/31/2015: $ 175; 12/31/2016: $ 186; 12/31/2017: $ 188; column_7: $ 238

Additional report context:
the stock price performance included in this graph is not necessarily indicative of future stock price performance. .

Question: what is the increase observed in the return of the second year of the investment for peer group?
Answer: 27.73%
Financial report context:
25feb201400255845 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 , 2008 and reinvestment of dividends . comparison of five year cumulative total return 2008 2009 2010 2011 20132012 edwards lifesciences s&p 500 s&p 500 healthcare equipment december 31 .

Financial table:
total cumulative return: edwards lifesciences; 2009: $ 158.05; 2010: $ 294.23; 2011: $ 257.32; 2012: $ 328.19; 2013: $ 239.34
total cumulative return: s&p 500; 2009: 126.46; 2010: 145.51; 2011: 148.59; 2012: 172.37; 2013: 228.19
total cumulative return: s&p 500 healthcare equipment index; 2009: 120.83; 2010: 117.02; 2011: 123.37; 2012: 145.84; 2013: 186.00

Additional report context:
.

Question: what was the cumulative percentage return for five year period ended 2013?
Answer: 139.34%
Financial report context:
packaging corporation of america notes to consolidated financial statements ( continued ) december 31 , 2006 4 . stock-based compensation ( continued ) same period was $ 1988000 lower , than if it had continued to account for share-based compensation under apb no . 25 . basic and diluted earnings per share for the year ended december 31 , 2006 were both $ 0.02 lower than if the company had continued to account for share-based compensation under apb no . 25 . prior to the adoption of sfas no . 123 ( r ) , the company presented all tax benefits of deductions resulting from share-based payment arrangements as operating cash flows in the statements of cash flows . sfas no . 123 ( r ) requires the cash flows resulting from the tax benefits from tax deductions in excess of the compensation cost recognized for those share awards ( excess tax benefits ) to be classified as financing cash flows . the excess tax benefit of $ 2885000 classified as a financing cash inflow for the year ended december 31 , 2006 would have been classified as an operating cash inflow if the company had not adopted sfas no . 123 ( r ) . as a result of adopting sfas no 123 ( r ) , unearned compensation previously recorded in stockholders 2019 equity was reclassified against additional paid in capital on january 1 , 2006 . all stock-based compensation expense not recognized as of december 31 , 2005 and compensation expense related to post 2005 grants of stock options and amortization of restricted stock will be recorded directly to additional paid in capital . compensation expense for stock options and restricted stock recognized in the statements of income for the year ended december 31 , 2006 , 2005 and 2004 was as follows : year ended december 31 , ( in thousands ) 2006 2005 2004 .

Financial table:
( in thousands ): stock options; year ended december 31 , 2006: $ -3273 ( 3273 ); year ended december 31 , 2005: $ 2014; year ended december 31 , 2004: $ 2014
( in thousands ): restricted stock; year ended december 31 , 2006: -2789 ( 2789 ); year ended december 31 , 2005: -1677 ( 1677 ); year ended december 31 , 2004: -663 ( 663 )
( in thousands ): impact on income before income taxes; year ended december 31 , 2006: -6062 ( 6062 ); year ended december 31 , 2005: -1677 ( 1677 ); year ended december 31 , 2004: -663 ( 663 )
( in thousands ): income tax benefit; year ended december 31 , 2006: 2382; year ended december 31 , 2005: 661; year ended december 31 , 2004: 260
( in thousands ): impact on net income; year ended december 31 , 2006: $ -3680 ( 3680 ); year ended december 31 , 2005: $ -1016 ( 1016 ); year ended december 31 , 2004: $ -403 ( 403 )

Additional report context:
.

Question: what percent did restricted stock expense increase from 2004 to 2005?
Answer: 39.5%
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 sec , 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 , 2011 in the standard & poor 2019s 500 index , the dow jones transportation average and our class b common stock. .

Financial table:
12/31/2011: united parcel service inc .; 12/31/2012: $ 100.00; 12/31/2013: $ 103.84; 12/31/2014: $ 152.16; 12/31/2015: $ 165.35; 12/31/2016: $ 154.61; column_7: $ 189.72
12/31/2011: standard & poor 2019s 500 index; 12/31/2012: $ 100.00; 12/31/2013: $ 115.99; 12/31/2014: $ 153.54; 12/31/2015: $ 174.54; 12/31/2016: $ 176.94; column_7: $ 198.09
12/31/2011: dow jones transportation average; 12/31/2012: $ 100.00; 12/31/2013: $ 107.49; 12/31/2014: $ 151.97; 12/31/2015: $ 190.07; 12/31/2016: $ 158.22; column_7: $ 192.80

Additional report context:
.

Question: what was the difference in percentage cumulative total shareowners return for united parcel service inc . versus the standard & poor's 500 index for the five years ended 12/31/2016?
Answer: -8.37%
Financial report context:
j.p . morgan chase & co . / 2003 annual report 33 corporate credit allocation in 2003 , tss was assigned a corporate credit allocation of pre- tax earnings and the associated capital related to certain credit exposures managed within ib 2019s credit portfolio on behalf of clients shared with tss . prior periods have been revised to reflect this allocation . for 2003 , the impact to tss of this change increased pre-tax operating results by $ 36 million and average allocated capital by $ 712 million , and it decreased sva by $ 65 million . pre-tax operating results were $ 46 million lower than in 2002 , reflecting lower loan volumes and higher related expenses , slightly offset by a decrease in credit costs . business outlook tss revenue in 2004 is expected to benefit from improved global equity markets and from two recent acquisitions : the november 2003 acquisition of the bank one corporate trust portfolio , and the january 2004 acquisition of citigroup 2019s electronic funds services business . tss also expects higher costs as it integrates these acquisitions and continues strategic investments to sup- port business expansion . by client segment tss dimensions of 2003 revenue diversification by business revenue by geographic region investor services 36% ( 36 % ) other 1% ( 1 % ) institutional trust services 23% ( 23 % ) treasury services 40% ( 40 % ) large corporations 21% ( 21 % ) middle market 18% ( 18 % ) banks 11% ( 11 % ) nonbank financial institutions 44% ( 44 % ) public sector/governments 6% ( 6 % ) europe , middle east & africa 27% ( 27 % ) asia/pacific 9% ( 9 % ) the americas 64% ( 64 % ) ( a ) includes the elimination of revenue related to shared activities with chase middle market in the amount of $ 347 million . year ended december 31 , operating revenue .

Financial table:
year ended december 31 , ( in millions ): treasury services; year ended december 31 , 2003: $ 1927; year ended december 31 , 2002: $ 1818; change: 6% ( 6 % )
year ended december 31 , ( in millions ): investor services; year ended december 31 , 2003: 1449; year ended december 31 , 2002: 1513; change: -4 ( 4 )
year ended december 31 , ( in millions ): institutional trust services ( a ); year ended december 31 , 2003: 928; year ended december 31 , 2002: 864; change: 7
year ended december 31 , ( in millions ): other ( a ) ( b ); year ended december 31 , 2003: -312 ( 312 ); year ended december 31 , 2002: -303 ( 303 ); change: -3 ( 3 )
year ended december 31 , ( in millions ): total treasury & securities services; year ended december 31 , 2003: $ 3992; year ended december 31 , 2002: $ 3892; change: 3% ( 3 % )

Additional report context:
( a ) includes a portion of the $ 41 million gain on sale of a nonstrategic business in 2003 : $ 1 million in institutional trust services and $ 40 million in other . ( b ) includes the elimination of revenues related to shared activities with chase middle market , and a $ 50 million gain on sale of a non-u.s . securities clearing firm in 2002. .

Question: in 2003 what was the ratio of the investor services to treasury services revenues
Answer: 0.75
Financial report context:
2 0 0 8 a n n u a l r e p o r t stock performance graph the following graph sets forth the performance of our series a common , series b common stock , and series c common stock for the period september 18 , 2008 through december 31 , 2008 as compared with the performance of the standard and poor 2019s 500 index and a peer group index which consists of the walt disney company , time warner inc. , cbs corporation class b common stock , viacom , inc . class b common stock , news corporation class a common stock , and scripps network interactive , inc . the graph assumes $ 100 originally invested on september 18 , 2006 and that all subsequent dividends were reinvested in additional shares . september 18 , september 30 , december 31 , 2008 2008 2008 .

Financial table:
september 18 2008: disca; september 30 2008: $ 100.00; december 31 2008: $ 103.19; column_4: $ 102.53
september 18 2008: discb; september 30 2008: $ 100.00; december 31 2008: $ 105.54; column_4: $ 78.53
september 18 2008: disck; september 30 2008: $ 100.00; december 31 2008: $ 88.50; column_4: $ 83.69
september 18 2008: s&p 500; september 30 2008: $ 100.00; december 31 2008: $ 96.54; column_4: $ 74.86
september 18 2008: peer group; september 30 2008: $ 100.00; december 31 2008: $ 92.67; column_4: $ 68.79

Additional report context:
s&p 500 peer group .

Question: was the c series 2008 annual return greater than the s&p 500?
Answer: yes
Financial report context:
at december 31 , 2009 , aon had domestic federal operating loss carryforwards of $ 7 million that will expire at various dates from 2010 to 2024 , state operating loss carryforwards of $ 513 million that will expire at various dates from 2010 to 2028 , and foreign operating and capital loss carryforwards of $ 453 million and $ 252 million , respectively , nearly all of which are subject to indefinite carryforward . unrecognized tax benefits the following is a reconciliation of the company 2019s beginning and ending amount of unrecognized tax benefits ( in millions ) : .

Financial table:
2009: balance at january 1; 2008: $ 86; column_3: $ 70
2009: additions based on tax positions related to the current year; 2008: 2; column_3: 5
2009: additions for tax positions of prior years; 2008: 5; column_3: 12
2009: reductions for tax positions of prior years; 2008: -11 ( 11 ); column_3: -11 ( 11 )
2009: settlements; 2008: -10 ( 10 ); column_3: -4 ( 4 )
2009: lapse of statute of limitations; 2008: -3 ( 3 ); column_3: -1 ( 1 )
2009: acquisitions; 2008: 6; column_3: 21
2009: foreign currency translation; 2008: 2; column_3: -6 ( 6 )
2009: balance at december 31; 2008: $ 77; column_3: $ 86

Additional report context:
as of december 31 , 2009 , $ 61 million of unrecognized tax benefits would impact the effective tax rate if recognized . aon does not expect the unrecognized tax positions to change significantly over the next twelve months . the company recognizes penalties and interest related to unrecognized income tax benefits in its provision for income taxes . aon accrued potential penalties of less than $ 1 million during each of 2009 , 2008 and 2007 . aon accrued interest of $ 2 million during 2009 and less than $ 1 million during both 2008 and 2007 . as of december 31 , 2009 and 2008 , aon has recorded a liability for penalties of $ 5 million and $ 4 million , respectively , and for interest of $ 18 million and $ 14 million , respectively . aon and its subsidiaries file income tax returns in the u.s . federal jurisdiction as well as various state and international jurisdictions . aon has substantially concluded all u.s . federal income tax matters for years through 2006 . material u.s . state and local income tax jurisdiction examinations have been concluded for years through 2002 . aon has concluded income tax examinations in its primary international jurisdictions through 2002. .

Question: what was the percent of the change in the unrecognized tax benefits from 2008 to 2009
Answer: -10.5%