alanslzr/finqa-rag huggingface dataset:
Financial report context:
notes to consolidated financial statements 2014 ( continued ) note 14 2014commitments and contingencies leases we conduct a major part of our operations using leased facilities and equipment . many of these leases have renewal and purchase options and provide that we pay the cost of property taxes , insurance and maintenance . rent expense on all operating leases for fiscal 2010 , 2009 and 2008 was $ 32.8 million , $ 30.2 million , and $ 30.4 million , respectively . future minimum lease payments for all noncancelable leases at may 31 , 2010 were as follows : operating leases .

Financial table:
operating leases: 2011; column_2: $ 9856
operating leases: 2012; column_2: 3803
operating leases: 2013; column_2: 2538
operating leases: 2014; column_2: 1580
operating leases: 2015; column_2: 928
operating leases: thereafter; column_2: 1428
operating leases: total future minimum lease payments; column_2: $ 20133

Additional report context:
we are party to a number of claims and lawsuits incidental to our business . in the opinion of management , the reasonably possible outcome of such matters , individually or in the aggregate , will not have a material adverse impact on our financial position , liquidity or results of operations . we define operating taxes as tax contingencies that are unrelated to income taxes , such as sales and property taxes . during the course of operations , we must interpret the meaning of various operating tax matters in the united states and in the foreign jurisdictions in which we do business . taxing authorities in those various jurisdictions may arrive at different interpretations of applicable tax laws and regulations as they relate to such operating tax matters , which could result in the payment of additional taxes in those jurisdictions . as of may 31 , 2010 and 2009 we did not have a liability for operating tax items . the amount of the liability is based on management 2019s best estimate given our history with similar matters and interpretations of current laws and regulations . bin/ica agreements in connection with our acquisition of merchant credit card operations of banks , we have entered into sponsorship or depository and processing agreements with certain of the banks . these agreements allow us to use the banks 2019 identification numbers , referred to as bank identification number for visa transactions and interbank card association number for mastercard transactions , to clear credit card transactions through visa and mastercard . certain of such agreements contain financial covenants , and we were in compliance with all such covenants as of may 31 , 2010 . on june 18 , 2010 , cibc provided notice that it will not renew its sponsorship with us for visa in canada after the initial ten year term . as a result , their canadian visa sponsorship will expire in march 2011 . we are .

Question: what is the percentage change in rent expense from 2009 to 2010?
Answer: 8.6%
Financial report context:
entergy arkansas , inc . management's financial discussion and analysis results of operations net income 2008 compared to 2007 net income decreased $ 92.0 million primarily due to higher other operation and maintenance expenses , higher depreciation and amortization expenses , and a higher effective income tax rate , partially offset by higher net revenue . the higher other operation and maintenance expenses resulted primarily from the write-off of approximately $ 70.8 million of costs as a result of the december 2008 arkansas court of appeals decision in entergy arkansas' base rate case . the base rate case is discussed in more detail in note 2 to the financial statements . 2007 compared to 2006 net income decreased $ 34.0 million primarily due to higher other operation and maintenance expenses , higher depreciation and amortization expenses , and a higher effective income tax rate . the decrease was partially offset by higher net revenue . net revenue 2008 compared to 2007 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 credits . following is an analysis of the change in net revenue comparing 2008 to 2007 . amount ( in millions ) .

Financial table:
amount ( in millions ): 2007 net revenue; column_2: $ 1110.6
amount ( in millions ): rider revenue; column_2: 13.6
amount ( in millions ): purchased power capacity; column_2: 4.8
amount ( in millions ): volume/weather; column_2: -14.6 ( 14.6 )
amount ( in millions ): other; column_2: 3.5
amount ( in millions ): 2008 net revenue; column_2: $ 1117.9

Additional report context:
the rider revenue variance is primarily due to an energy efficiency rider which became effective in november 2007 . the establishment of the rider results in an increase in rider revenue and a corresponding increase in other operation and maintenance expense with no effect on net income . also contributing to the variance was an increase in franchise tax rider revenue as a result of higher retail revenues . the corresponding increase is in taxes other than income taxes , resulting in no effect on net income . the purchased power capacity variance is primarily due to lower reserve equalization expenses . the volume/weather variance is primarily due to the effect of less favorable weather on residential and commercial sales during the billed and unbilled sales periods compared to 2007 and a 2.9% ( 2.9 % ) volume decrease in industrial sales , primarily in the wood industry and the small customer class . billed electricity usage decreased 333 gwh in all sectors . see "critical accounting estimates" below and note 1 to the financial statements for further discussion of the accounting for unbilled revenues. .

Question: what is the growth rate in net revenue in 2008 for entergy arkansas?
Answer: 0.7%
Financial report context:
notes to consolidated financial statements at december 31 , 2007 , future minimum rental payments required under operating leases for continuing operations that have initial or remaining noncancelable lease terms in excess of one year , net of sublease rental income , most of which pertain to real estate leases , are as follows : ( millions ) .

Financial table:
2008: 2009; $ 317: 275
2008: 2010; $ 317: 236
2008: 2011; $ 317: 214
2008: 2012; $ 317: 191
2008: later years; $ 317: 597
2008: total minimum payments required; $ 317: $ 1830

Additional report context:
aon corporation .

Question: what portion of the total minimum payments required for lease commitments is due in the upcoming year?
Answer: 17.3%
Financial report context:
table of contents company stock performance the following graph shows a five-year comparison of cumulative total shareholder return , calculated on a dividend reinvested basis , for the company , the s&p 500 composite index ( the 201cs&p 500 201d ) and the s&p computers ( hardware ) index ( the 201cindustry index 201d ) . the graph assumes $ 100 was invested in each of the company 2019s common stock , the s&p 500 , and the industry index on september 30 , 2003 . data points on the graph are annual . note that historic stock price performance is not necessarily indicative of future stock price performance . copyright a9 2008 , standard & poor 2019s , a division of the mcgraw-hill companies , inc . all rights reserved. .

Financial table:
sep-03: apple inc .; sep-04: $ 100; sep-05: $ 187; sep-06: $ 517; sep-07: $ 743; sep-08: $ 1481; column_7: $ 1097
sep-03: s&p a9500; sep-04: $ 100; sep-05: $ 114; sep-06: $ 128; sep-07: $ 142; sep-08: $ 165; column_7: $ 129
sep-03: s&p a9computer hardware; sep-04: $ 100; sep-05: $ 104; sep-06: $ 119; sep-07: $ 128; sep-08: $ 188; column_7: $ 158

Additional report context:
s&p a9 500 $ 100 $ 114 $ 128 $ 142 $ 165 $ 129 s&p a9 computer hardware $ 100 $ 104 $ 119 $ 128 $ 188 $ 158 .

Question: what was the change in cumulative total return for the s&p a9500 between 2003 and 2004?
Answer: 14
Financial report context:
celanese purchases of its equity securities information regarding repurchases of our common stock during the three months ended december 31 , 2014 is as follows : period number of shares purchased ( 1 ) average price paid per share total number of shares purchased as part of publicly announced program approximate dollar value of shares remaining that may be purchased under the program ( 2 ) .

Financial table:
period: october 1 - 31 2014; totalnumberof sharespurchased ( 1 ): 192580; averageprice paidper share: $ 58.02; total numberof sharespurchased aspart of publiclyannounced program: 164800; approximatedollarvalue of sharesremaining thatmay bepurchased underthe program ( 2 ): $ 490000000
period: november 1 - 30 2014; totalnumberof sharespurchased ( 1 ): 468128; averageprice paidper share: $ 59.25; total numberof sharespurchased aspart of publiclyannounced program: 468128; approximatedollarvalue of sharesremaining thatmay bepurchased underthe program ( 2 ): $ 463000000
period: december 1 - 31 2014; totalnumberof sharespurchased ( 1 ): 199796; averageprice paidper share: $ 60.78; total numberof sharespurchased aspart of publiclyannounced program: 190259; approximatedollarvalue of sharesremaining thatmay bepurchased underthe program ( 2 ): $ 451000000
period: total; totalnumberof sharespurchased ( 1 ): 860504; averageprice paidper share: 823187

Additional report context:
___________________________ ( 1 ) includes 27780 and 9537 for october and december 2014 , respectively , related to shares withheld from employees to cover their statutory minimum withholding requirements for personal income taxes related to the vesting of restricted stock units . ( 2 ) our board of directors has authorized the aggregate repurchase of $ 1.4 billion of our common stock since february 2008 . see note 17 - stockholders' equity in the accompanying consolidated financial statements for further information . performance graph the following performance graph and related information shall not be deemed "soliciting material" or to be "filed" 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 we specifically incorporate it by reference into such filing . comparison of cumulative total return .

Question: what is the total value paid for purchased shares during december 2014?
Answer: 12.1
Financial report context:
( 3 ) refer to note 2 201csummary of significant accounting principles and practices 201d for further information . 13 . employee benefitsp y defined contribution savings plans aon maintains defined contribution savings plans for the benefit of its employees . the expense recognized for these plans is included in compensation and benefits in the consolidated statements of income . the expense for the significant plans in the u.s. , u.k. , netherlands and canada is as follows ( in millions ) : .

Financial table:
years ended december 31: u.s .; 2018: $ 98; 2017: $ 105; 2016: $ 121
years ended december 31: u.k .; 2018: 45; 2017: 43; 2016: 43
years ended december 31: netherlands and canada; 2018: 25; 2017: 25; 2016: 27
years ended december 31: total; 2018: $ 168; 2017: $ 173; 2016: $ 191

Additional report context:
pension and other postretirement benefits the company sponsors defined benefit pension and postretirement health and welfare plans that provide retirement , medical , and life insurance benefits . the postretirement health care plans are contributory , with retiree contributions adjusted annually , and the aa life insurance and pension plans are generally noncontributory . the significant u.s. , u.k. , netherlands and canadian pension plans are closed to new entrants. .

Question: what was the change in the total benefits from 2017 to 2018 in millions
Answer: -5
Financial report context:
intel corporation notes to consolidated financial statements ( continued ) the aggregate fair value of awards that vested in 2015 was $ 1.5 billion ( $ 1.1 billion in 2014 and $ 1.0 billion in 2013 ) , which represents the market value of our common stock on the date that the rsus vested . the grant-date fair value of awards that vested in 2015 was $ 1.1 billion ( $ 949 million in 2014 and $ 899 million in 2013 ) . the number of rsus vested includes shares of common stock that we withheld on behalf of employees to satisfy the minimum statutory tax withholding requirements . rsus that are expected to vest are net of estimated future forfeitures . as of december 26 , 2015 , there was $ 1.8 billion in unrecognized compensation costs related to rsus granted under our equity incentive plans . we expect to recognize those costs over a weighted average period of 1.2 years . stock option awards as of december 26 , 2015 , options outstanding that have vested and are expected to vest were as follows : number of options ( in millions ) weighted average exercise weighted average remaining contractual ( in years ) aggregate intrinsic ( in millions ) .

Financial table:
number ofoptions ( in millions ): vested; weightedaverageexerciseprice: 43.8; weightedaverageremainingcontractualterm ( in years ): $ 21.07; aggregateintrinsicvalue ( in millions ): 1.8; column_5: $ 609
number ofoptions ( in millions ): expected to vest; weightedaverageexerciseprice: 9.6; weightedaverageremainingcontractualterm ( in years ): $ 24.07; aggregateintrinsicvalue ( in millions ): 4.1; column_5: $ 104
number ofoptions ( in millions ): total; weightedaverageexerciseprice: 53.4; weightedaverageremainingcontractualterm ( in years ): $ 21.61; aggregateintrinsicvalue ( in millions ): 2.2; column_5: $ 713

Additional report context:
aggregate intrinsic value represents the difference between the exercise price and $ 34.98 , the closing price of our common stock on december 24 , 2015 , as reported on the nasdaq global select market , for all in-the-money options outstanding . options outstanding that are expected to vest are net of estimated future option forfeitures . options with a fair value of $ 42 million completed vesting in 2015 ( $ 68 million in 2014 and $ 186 million in 2013 ) . as of december 26 , 2015 , there was $ 13 million in unrecognized compensation costs related to stock options granted under our equity incentive plans . we expect to recognize those costs over a weighted average period of approximately eight months. .

Question: what percentage of stock option awards are vested as of december 26 , 2015?
Answer: 82%
Financial report context:
entergy new orleans , inc . management 2019s financial discussion and analysis plan to spin off the utility 2019s transmission business see the 201cplan to spin off the utility 2019s transmission business 201d section of entergy corporation and subsidiaries management 2019s financial discussion and analysis for a discussion of this matter , including the planned retirement of debt and preferred securities . results of operations net income 2011 compared to 2010 net income increased $ 4.9 million primarily due to lower other operation and maintenance expenses , lower taxes other than income taxes , a lower effective income tax rate , and lower interest expense , partially offset by lower net revenue . 2010 compared to 2009 net income remained relatively unchanged , increasing $ 0.6 million , primarily due to higher net revenue and lower interest expense , almost entirely offset by higher other operation and maintenance expenses , higher taxes other than income taxes , lower other income , and higher depreciation and amortization expenses . net revenue 2011 compared to 2010 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 2011 to 2010 . amount ( in millions ) .

Financial table:
amount ( in millions ): 2010 net revenue; column_2: $ 272.9
amount ( in millions ): retail electric price; column_2: -16.9 ( 16.9 )
amount ( in millions ): net gas revenue; column_2: -9.1 ( 9.1 )
amount ( in millions ): gas cost recovery asset; column_2: -3.0 ( 3.0 )
amount ( in millions ): volume/weather; column_2: 5.4
amount ( in millions ): other; column_2: -2.3 ( 2.3 )
amount ( in millions ): 2011 net revenue; column_2: $ 247.0

Additional report context:
the retail electric price variance is primarily due to formula rate plan decreases effective october 2010 and october 2011 . see note 2 to the financial statements for a discussion of the formula rate plan filing . the net gas revenue variance is primarily due to milder weather in 2011 compared to 2010 . the gas cost recovery asset variance is primarily due to the recognition in 2010 of a $ 3 million gas operations regulatory asset associated with the settlement of entergy new orleans 2019s electric and gas formula rate plan case and the amortization of that asset . see note 2 to the financial statements for additional discussion of the formula rate plan settlement. .

Question: in 2010 what was the ratio of the net gas revenue to the gas cost recovery asset ( 3.0 )
Answer: 3.03
Financial report context:
as of 30 september 2016 and 2015 , there were no assets or liabilities classified as discontinued operations relating to the homecare business . 5 . business restructuring and cost reduction actions the charges we record for business restructuring and cost reduction actions have been excluded from segment operating income . cost reduction actions in fiscal year 2016 , we recognized an expense of $ 33.9 ( $ 24.0 after-tax , or $ .11 per share ) for severance and other benefits related to cost reduction actions which resulted in the elimination of approximately 700 positions . the expenses related primarily to the industrial gases 2013 americas and the industrial gases 2013 emea segments . the following table summarizes the carrying amount of the accrual for cost reduction actions at 30 september severance and other benefits .

Financial table:
severance and other benefits: 2016 charge; column_2: $ 33.9
severance and other benefits: amount reflected in pension liability; column_2: -.9 ( .9 )
severance and other benefits: cash expenditures; column_2: -20.4 ( 20.4 )
severance and other benefits: currency translation adjustment; column_2: .3
severance and other benefits: 30 september 2016; column_2: $ 12.9

Additional report context:
business realignment and reorganization on 18 september 2014 , we announced plans to reorganize the company , including realignment of our businesses in new reporting segments and other organizational changes , effective as of 1 october 2014 . as a result of this reorganization , we incurred severance and other charges . in fiscal year 2015 , we recognized an expense of $ 207.7 ( $ 153.2 after-tax , or $ .71 per share ) . severance and other benefits totaled $ 151.9 and related to the elimination of approximately 2000 positions . asset and associated contract actions totaled $ 55.8 and related primarily to a plant shutdown in the corporate and other segment and the exit of product lines within the industrial gases 2013 global and materials technologies segments . the 2015 charges related to the segments as follows : $ 31.7 in industrial gases 2013 americas , $ 52.2 in industrial gases 2013 emea , $ 10.3 in industrial gases 2013 asia , $ 37.0 in industrial gases 2013 global , $ 27.6 in materials technologies , and $ 48.9 in corporate and other . during the fourth quarter of 2014 , an expense of $ 12.7 ( $ 8.2 after-tax , or $ .04 per share ) was incurred relating to the elimination of approximately 50 positions . the 2014 charge related to the segments as follows : $ 2.9 in industrial gases 2013 americas , $ 3.1 in industrial gases 2013 emea , $ 1.5 in industrial gases 2013 asia , $ 1.5 in industrial gases 2013 global , $ 1.6 in materials technologies , and $ 2.1 in corporate and other. .

Question: considering the 2015's charge , what is the impact of the industrial gases 2013 americas segment concerning the total expenses?
Answer: 15.26%
Financial report context:
operating expenses as a percentage of total revenue .

Financial table:
2006: marketing and sales; 2005: 27% ( 27 % ); 2004: 28% ( 28 % ); column_4: 28% ( 28 % )
2006: research and development; 2005: 31% ( 31 % ); 2004: 29% ( 29 % ); column_4: 31% ( 31 % )
2006: general and administrative; 2005: 10% ( 10 % ); 2004: 10% ( 10 % ); column_4: 7% ( 7 % )

Additional report context:
operating expense summary 2006 compared to 2005 overall operating expenses increased $ 122.5 million in 2006 , as compared to 2005 , primarily due to : 2022 an increase of $ 58.4 million in stock-based compensation expense due to our adoption of sfas no . 123r ; and 2022 an increase of $ 49.2 million in salary , benefits and other employee-related costs , primarily due to an increased number of employees and increases in bonus and commission costs , in part due to our acquisition of verisity ltd. , or verisity , in the second quarter of 2005 . 2005 compared to 2004 operating expenses increased $ 97.4 million in 2005 , as compared to 2004 , primarily due to : 2022 an increase of $ 63.3 million in employee salary and benefit costs , primarily due to our acquisition of verisity and increased bonus and commission costs ; 2022 an increase of $ 9.9 million in stock-based compensation expense due to grants of restricted stock and the assumption of options in our acquisitions ; 2022 an increase of $ 8.6 million in losses associated with the sale of installment contract receivables ; and 2022 an increase of $ 7.1 million in costs related to the retirement of our executive chairman and former president and chief executive officer in 2005 ; partially offset by 2022 our restructuring activities , as discussed below . marketing and sales 2006 compared to 2005 marketing and sales expenses increased $ 39.4 million in 2006 , as compared to 2005 , primarily due to : 2022 an increase of $ 14.8 million in stock-based compensation expense due to our adoption of sfas no . 123r ; 2022 an increase of $ 18.2 million in employee salary , commissions , benefits and other employee-related costs due to increased hiring of sales and technical personnel , and higher commissions earned resulting from an increase in 2006 sales performance ; and 2022 an increase of $ 7.8 million in marketing programs and customer-focused conferences due to our new marketing initiatives and increased travel to visit our customers . 2005 compared to 2004 marketing and sales expenses increased $ 33.1 million in 2005 , as compared to 2004 , primarily due to : 2022 an increase of $ 29.4 million in employee salary , commission and benefit costs due to increased hiring of sales and technical personnel and higher employee bonuses and commissions ; and 2022 an increase of $ 1.6 million in stock-based compensation expense due to grants of restricted stock and the assumption of options in our acquisitions ; partially offset by 2022 a decrease of $ 1.9 million in marketing program costs. .

Question: what was the change in research and development expenses as a percentage of total revenue from 2005 to 2006?
Answer: 2%