bevaya/FinQA huggingface dataset:
operating expenses as a percentage of total revenue .

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

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 portion of the increase of operating expense in 2006 is incurred by the increase in stock-based compensation expense due to our adoption of sfas no?
Answer: 47.7%
Calculation: divide(58.4, 122.5)
five-year performance comparison 2013 the following graph provides an indicator of cumulative total shareholder returns for the corporation as compared to the peer group index ( described above ) , the dj trans , and the s&p 500 . the graph assumes that $ 100 was invested in the common stock of union pacific corporation and each index on december 31 , 2010 and that all dividends were reinvested . the information below is historical in nature and is not necessarily indicative of future performance . purchases of equity securities 2013 during 2015 , we repurchased 36921641 shares of our common stock at an average price of $ 99.16 . the following table presents common stock repurchases during each month for the fourth quarter of 2015 : period total number of shares purchased [a] average price paid per share total number of shares purchased as part of a publicly announced plan or program [b] maximum number of shares remaining under the plan or program [b] .

Table: period total number of shares purchased [a] average price paid per share total number of shares purchased as part of a publicly announcedplan or program [b] maximum number of shares remaining under the plan or program [b] oct . 1 through oct . 31 3247731 $ 92.98 3221153 56078192 nov . 1 through nov . 30 2325865 86.61 2322992 53755200 dec . 1 through dec . 31 1105389 77.63 1102754 52652446 total 6678985 $ 88.22 6646899 n/a

[a] total number of shares purchased during the quarter includes approximately 32086 shares delivered or attested to upc by employees to pay stock option exercise prices , satisfy excess tax withholding obligations for stock option exercises or vesting of retention units , and pay withholding obligations for vesting of retention shares . [b] effective january 1 , 2014 , our board of directors authorized the repurchase of up to 120 million shares of our common stock by december 31 , 2017 . these repurchases may be made on the open market or through other transactions . our management has sole discretion with respect to determining the timing and amount of these transactions. .

Question: in the fourth quarter ended december 31 , 2015 what was the percent of the total number of shares purchased that was attributable to the employees to pay stock option exercise prices , satisfy excess tax withholding obligations
Answer: \\n0.5%
Calculation: divide(32086, 6678985)
five-year performance comparison 2013 the following graph provides an indicator of cumulative total shareholder returns for the corporation as compared to the peer group index ( described above ) , the dj trans , and the s&p 500 . the graph assumes that $ 100 was invested in the common stock of union pacific corporation and each index on december 31 , 2007 and that all dividends were reinvested . purchases of equity securities 2013 during 2012 , we repurchased 13804709 shares of our common stock at an average price of $ 115.33 . the following table presents common stock repurchases during each month for the fourth quarter of 2012 : period total number of shares purchased [a] average price paid per share total number of shares purchased as part of a publicly announced plan or program [b] maximum number of shares that may yet be purchased under the plan or program [b] .

Table: period total number ofsharespurchased [a] averageprice paidper share total number of sharespurchased as part of apublicly announced planor program [b] maximum number ofshares that may yetbe purchased under the planor program [b] oct . 1 through oct . 31 1068414 121.70 1028300 16041399 nov . 1 through nov . 30 659631 120.84 655000 15386399 dec . 1 through dec . 31 411683 124.58 350450 15035949 total 2139728 $ 121.99 2033750 n/a

[a] total number of shares purchased during the quarter includes approximately 105978 shares delivered or attested to upc by employees to pay stock option exercise prices , satisfy excess tax withholding obligations for stock option exercises or vesting of retention units , and pay withholding obligations for vesting of retention shares . [b] on april 1 , 2011 , our board of directors authorized the repurchase of up to 40 million shares of our common stock by march 31 , 2014 . these repurchases may be made on the open market or through other transactions . our management has sole discretion with respect to determining the timing and amount of these transactions. .

Question: what was the cost of total share repurchases during 2012?
Answer: 1592097089
Calculation: multiply(13804709, 115.33)
stock performance graph : the graph below shows the cumulative total shareholder return assuming the investment of $ 100 , on december 31 , 2012 , and the reinvestment of dividends thereafter , if any , in the company 2019s common stock versus the standard and poor 2019s s&p 500 retail index ( 201cs&p 500 retail index 201d ) and the standard and poor 2019s s&p 500 index ( 201cs&p 500 201d ) . .

Table: company/index december 31 , 2012 december 31 , 2013 december 31 , 2014 december 31 , 2015 december 31 , 2016 december 31 , 2017 o 2019reilly automotive inc . $ 100 $ 144 $ 215 $ 283 $ 311 $ 269 s&p 500 retail index 100 144 158 197 206 265 s&p 500 $ 100 $ 130 $ 144 $ 143 $ 157 $ 187

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Question: what is the roi of an investment in s&p500 from 2014 to 2016?
Answer: 9.0%
Calculation: divide(subtract(157, 144), 144)
in addition , included in the loan table are purchased distressed loans , which are loans that have evidenced significant credit deterioration subsequent to origination but prior to acquisition by citigroup . in accordance with sop 03-3 , the difference between the total expected cash flows for these loans and the initial recorded investments is recognized in income over the life of the loans using a level yield . accordingly , these loans have been excluded from the impaired loan information presented above . in addition , per sop 03-3 , subsequent decreases to the expected cash flows for a purchased distressed loan require a build of an allowance so the loan retains its level yield . however , increases in the expected cash flows are first recognized as a reduction of any previously established allowance and then recognized as income prospectively over the remaining life of the loan by increasing the loan 2019s level yield . where the expected cash flows cannot be reliably estimated , the purchased distressed loan is accounted for under the cost recovery method . the carrying amount of the purchased distressed loan portfolio at december 31 , 2009 was $ 825 million net of an allowance of $ 95 million . the changes in the accretable yield , related allowance and carrying amount net of accretable yield for 2009 are as follows : in millions of dollars accretable carrying amount of loan receivable allowance .

Table: in millions of dollars accretable yield carrying amount of loan receivable allowance beginning balance $ 92 $ 1510 $ 122 purchases ( 1 ) 14 329 2014 disposals/payments received -5 ( 5 ) -967 ( 967 ) 2014 accretion -52 ( 52 ) 52 2014 builds ( reductions ) to the allowance -21 ( 21 ) 1 -27 ( 27 ) increase to expected cash flows 10 2 2014 fx/other -11 ( 11 ) -7 ( 7 ) 2014 balance december 31 2009 ( 2 ) $ 27 $ 920 $ 95

( 1 ) the balance reported in the column 201ccarrying amount of loan receivable 201d consists of $ 87 million of purchased loans accounted for under the level-yield method and $ 242 million under the cost-recovery method . these balances represent the fair value of these loans at their acquisition date . the related total expected cash flows for the level-yield loans were $ 101 million at their acquisition dates . ( 2 ) the balance reported in the column 201ccarrying amount of loan receivable 201d consists of $ 561 million of loans accounted for under the level-yield method and $ 359 million accounted for under the cost-recovery method. .

Question: in 2009 what was the percent of the purchases included in the total carrying amount of loan receivable
Answer: 35.8%
Calculation: divide(329, 920)
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 .

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

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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%
Calculation: subtract(divide(subtract(359, 100), 100), divide(subtract(192, 100), 100))
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: .

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

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
Calculation: divide(add(7157, 6639), const_2)
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 ) : .

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

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Question: what was the average tower cash flow for the three months ended december 31 2008
Answer: 62816
Calculation: divide(188449, const_3)
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 .

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

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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%
Calculation: subtract(divide(subtract(265.06, const_100), const_100), divide(subtract(198.18, const_100), const_100))
allowance for doubtful accounts is as follows: .

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

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%
Calculation: divide(13, 160)
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. .

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

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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: 30%
Calculation: divide(divide(228, 100), 100)
Explanation: used result from question 1
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 ) .

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

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%
Calculation: divide(136.1, 175.4)