bevaya/FinQA huggingface dataset:
at december 31 , 2012 and 2011 , we had a working capital surplus . this reflects a strong cash position , which provides enhanced liquidity in an uncertain economic environment . in addition , we believe we have adequate access to capital markets to meet any foreseeable cash requirements , and we have sufficient financial capacity to satisfy our current liabilities . cash flows millions 2012 2011 2010 .

Table: cash flowsmillions 2012 2011 2010 cash provided by operating activities $ 6161 $ 5873 $ 4105 cash used in investing activities -3633 ( 3633 ) -3119 ( 3119 ) -2488 ( 2488 ) cash used in financing activities -2682 ( 2682 ) -2623 ( 2623 ) -2381 ( 2381 ) net change in cash and cashequivalents $ -154 ( 154 ) $ 131 $ -764 ( 764 )

operating activities higher net income in 2012 increased cash provided by operating activities compared to 2011 , partially offset by lower tax benefits from bonus depreciation ( as explained below ) and payments for past wages based on national labor negotiations settled earlier this year . higher net income and lower cash income tax payments in 2011 increased cash provided by operating activities compared to 2010 . the tax relief , unemployment insurance reauthorization , and job creation act of 2010 provided for 100% ( 100 % ) bonus depreciation for qualified investments made during 2011 , and 50% ( 50 % ) bonus depreciation for qualified investments made during 2012 . as a result of the act , the company deferred a substantial portion of its 2011 income tax expense . this deferral decreased 2011 income tax payments , thereby contributing to the positive operating cash flow . in future years , however , additional cash will be used to pay income taxes that were previously deferred . in addition , the adoption of a new accounting standard in january of 2010 changed the accounting treatment for our receivables securitization facility from a sale of undivided interests ( recorded as an operating activity ) to a secured borrowing ( recorded as a financing activity ) , which decreased cash provided by operating activities by $ 400 million in 2010 . investing activities higher capital investments in 2012 drove the increase in cash used in investing activities compared to 2011 . included in capital investments in 2012 was $ 75 million for the early buyout of 165 locomotives under long-term operating and capital leases during the first quarter of 2012 , which we exercised due to favorable economic terms and market conditions . higher capital investments partially offset by higher proceeds from asset sales in 2011 drove the increase in cash used in investing activities compared to 2010. .

Question: what was the change in millions of cash provided by operating activities from 2011 to 2012?
Answer: 288
Calculation: subtract(6161, 5873)
the following is a schedule of future minimum rental payments required under long-term operating leases at october 30 , 2010 : fiscal years operating leases .

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

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

Question: what was the total expense related to contribution plans from 2008 to 2010
Answer: $ 101.1 million
Calculation: add(add(21.5, 10.9), add(add(22.6, 13.9), add(20.5, 11.7)))
Explanation: the way to find the answer is to take the total expense related contributions for both the us and non-us and add them together . then take all 3 years totals and add them together .
table of contents valero energy corporation and subsidiaries notes to consolidated financial statements ( continued ) cash flow hedges cash flow hedges are used to hedge price volatility in certain forecasted feedstock and refined product purchases , refined product sales , and natural gas purchases . the objective of our cash flow hedges is to lock in the price of forecasted feedstock , product or natural gas purchases , or refined product sales at existing market prices that we deem favorable . as of december 31 , 2012 , we had the following outstanding commodity derivative instruments that were entered into to hedge forecasted purchases or sales of crude oil and refined products . the information presents the notional volume of outstanding contracts by type of instrument and year of maturity ( volumes in thousands of barrels ) . notional contract volumes by year of maturity derivative instrument 2013 .

Table: derivative instrument notionalcontractvolumes byyear ofmaturity 2013 crude oil and refined products: swaps 2013 long 1300 swaps 2013 short 1300 futures 2013 long 11894 futures 2013 short 2981 physical contracts 2013 short 8913

.

Question: if physical contracts ( short ) and futures ( short ) combined equal futures ( long ) , then what percentage of futures long are future shorts?
Answer: 25.1%
Calculation: divide(2981, 11894)
stock performance graph * $ 100 invested on 11/17/11 in our stock or 10/31/11 in the relevant index , including reinvestment of dividends . fiscal year ending december 31 , 2013 . ( 1 ) delphi automotive plc ( 2 ) s&p 500 2013 standard & poor 2019s 500 total return index ( 3 ) automotive supplier peer group 2013 russell 3000 auto parts index , including american axle & manufacturing , borgwarner inc. , cooper tire & rubber company , dana holding corp. , delphi automotive plc , dorman products inc. , federal-mogul corp. , ford motor co. , fuel systems solutions inc. , general motors co. , gentex corp. , gentherm inc. , genuine parts co. , johnson controls inc. , lkq corp. , lear corp. , meritor inc. , remy international inc. , standard motor products inc. , stoneridge inc. , superior industries international , trw automotive holdings corp. , tenneco inc. , tesla motors inc. , the goodyear tire & rubber co. , tower international inc. , visteon corp. , and wabco holdings inc . company index november 17 , december 31 , december 31 , december 31 .

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

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

Question: what is the lowest return for the first year of the investment?
Answer: 10.41%
Calculation: subtract(110.41, const_100)
Explanation: it is the minimum value , turned into a percentage .
lkq corporation and subsidiaries notes to consolidated financial statements ( continued ) note 5 . long-term obligations ( continued ) as part of the consideration for business acquisitions completed during 2007 , 2006 and 2005 , we issued promissory notes totaling approximately $ 1.7 million , $ 7.2 million and $ 6.4 million , respectively . the notes bear interest at annual rates of 3.0% ( 3.0 % ) to 6.0% ( 6.0 % ) , and interest is payable at maturity or in monthly installments . we also assumed certain liabilities in connection with a business acquisition during the second quarter of 2005 , including a promissory note with a remaining principle balance of approximately $ 0.2 million . the annual interest rate on the note , which was retired during 2006 , was note 6 . commitments and contingencies operating leases we are obligated under noncancelable operating leases for corporate office space , warehouse and distribution facilities , trucks and certain equipment . the future minimum lease commitments under these leases at december 31 , 2007 are as follows ( in thousands ) : years ending december 31: .

Table: 2008 $ 42335 2009 33249 2010 25149 2011 17425 2012 11750 thereafter 28581 future minimum lease payments $ 158489

rental expense for operating leases was approximately $ 27.4 million , $ 18.6 million and $ 12.2 million during the years ended december 31 , 2007 , 2006 and 2005 , respectively . we guaranty the residual values of the majority of our truck and equipment operating leases . the residual values decline over the lease terms to a defined percentage of original cost . in the event the lessor does not realize the residual value when a piece of equipment is sold , we would be responsible for a portion of the shortfall . similarly , if the lessor realizes more than the residual value when a piece of equipment is sold , we would be paid the amount realized over the residual value . had we terminated all of our operating leases subject to these guaranties at december 31 , 2007 , the guarantied residual value would have totaled approximately $ 24.0 million . litigation and related contingencies on december 2 , 2005 , ford global technologies , llc ( 2018 2018ford 2019 2019 ) filed a complaint with the united states international trade commission ( 2018 2018usitc 2019 2019 ) against keystone and five other named respondents , including four taiwan-based manufacturers . on december 12 , 2005 , ford filed an amended complaint . both the complaint and the amended complaint contended that keystone and the other respondents infringed 14 design patents that ford alleges cover eight parts on the 2004-2005 .

Question: in 2007 what was the percent of the the total future minimum lease commitments and contingencies for operating leases that was due in 2009
Answer: 21%
Calculation: divide(33249, 158489)
stock performance graph comcast the graph below compares the yearly percentage change in the cumulative total shareholder return on comcast 2019s class a common stock during the five years ended december 31 , 2015 with the cumulative total returns on the standard & poor 2019s 500 stock index and with a select peer group consisting of us and other companies engaged in the cable , communications and media industries . this peer group consists of us , as well as cablevision systems corporation ( class a ) , dish network corporation ( class a ) , directv inc . ( included through july 24 , 2015 , the date of acquisition by at&t corp. ) and time warner cable inc . ( the 201ccable subgroup 201d ) , and time warner inc. , walt disney company , viacom inc . ( class b ) , twenty-first century fox , inc . ( class a ) , and cbs corporation ( class b ) ( the 201cmedia subgroup 201d ) . the peer group was constructed as a composite peer group in which the cable subgroup is weighted 63% ( 63 % ) and the media subgroup is weighted 37% ( 37 % ) based on the respective revenue of our cable communications and nbcuniversal segments . the graph assumes $ 100 was invested on december 31 , 2010 in our class a common stock and in each of the following indices and assumes the reinvestment of dividends . comparison of 5 year cumulative total return 12/1412/1312/1212/10 12/15 comcast class a s&p 500 peer group index .

Table: 2011 2012 2013 2014 2015 comcast class a $ 110 $ 177 $ 250 $ 282 $ 279 s&p 500 stock index $ 102 $ 118 $ 156 $ 177 $ 180 peer group index $ 110 $ 157 $ 231 $ 267 $ 265

nbcuniversal nbcuniversal is a wholly owned subsidiary of nbcuniversal holdings and there is no market for its equity securities . 39 comcast 2015 annual report on form 10-k .

Question: what was the ratio of the 5 year cumulative return in 2015 for the performance of comcast class a compared to the s&p 500 stock index
Answer: 1.55
Calculation: divide(279, 180)
nbcuniversal media , llc consolidated statement of comprehensive income .

Table: year ended december 31 ( in millions ) 2015 2014 2013 net income $ 3624 $ 3297 $ 2122 deferred gains ( losses ) on cash flow hedges net -21 ( 21 ) 25 -5 ( 5 ) employee benefit obligations net 60 -106 ( 106 ) 95 currency translation adjustments net -121 ( 121 ) -62 ( 62 ) -41 ( 41 ) comprehensive income 3542 3154 2171 net ( income ) loss attributable to noncontrolling interests -210 ( 210 ) -182 ( 182 ) -154 ( 154 ) other comprehensive ( income ) loss attributable to noncontrolling interests 29 2014 2014 comprehensive income attributable to nbcuniversal $ 3361 $ 2972 $ 2017

see accompanying notes to consolidated financial statements . 147 comcast 2015 annual report on form 10-k .

Question: what was the average net income from 2013 to 2015
Answer: 3014.33
Calculation: divide(add(add(2122, add(3624, 3297)), const_3), const_2)
have access to liquidity by issuing bonds to public or private investors based on our assessment of the current condition of the credit markets . at december 31 , 2009 , we had a working capital surplus of approximately $ 1.0 billion , which reflects our decision to maintain additional cash reserves to enhance liquidity in response to difficult economic conditions . at december 31 , 2008 , we had a working capital deficit of approximately $ 100 million . historically , we have had a working capital deficit , which is common in our industry and does not indicate a lack of liquidity . we maintain adequate resources and , when necessary , have access to capital to meet any daily and short-term cash requirements , and we have sufficient financial capacity to satisfy our current liabilities . cash flows millions of dollars 2009 2008 2007 .

Table: millions of dollars 2009 2008 2007 cash provided by operating activities $ 3234 $ 4070 $ 3277 cash used in investing activities -2175 ( 2175 ) -2764 ( 2764 ) -2426 ( 2426 ) cash used in financing activities -458 ( 458 ) -935 ( 935 ) -800 ( 800 ) net change in cash and cash equivalents $ 601 $ 371 $ 51

operating activities lower net income in 2009 , a reduction of $ 184 million in the outstanding balance of our accounts receivable securitization program , higher pension contributions of $ 72 million , and changes to working capital combined to decrease cash provided by operating activities compared to 2008 . higher net income and changes in working capital combined to increase cash provided by operating activities in 2008 compared to 2007 . in addition , accelerated tax deductions enacted in 2008 on certain new operating assets resulted in lower income tax payments in 2008 versus 2007 . voluntary pension contributions in 2008 totaling $ 200 million and other pension contributions of $ 8 million partially offset the year-over-year increase versus 2007 . investing activities lower capital investments and higher proceeds from asset sales drove the decrease in cash used in investing activities in 2009 versus 2008 . increased capital investments and lower proceeds from asset sales drove the increase in cash used in investing activities in 2008 compared to 2007. .

Question: what was the percentage change in cash provided by operating activities from 2007 to 2008?
Answer: 24%
Calculation: divide(subtract(4070, 3277), 3277)
part ii item 5 . market for registrant's common equity , related stockholder matters and issuer purchases of equity securities market information our common stock is traded on the nasdaq national market under the symbol "vrtx." the following table sets forth for the periods indicated the high and low sale prices per share of our common stock as reported by nasdaq : as of march 14 , 2006 , there were 1312 holders of record of our common stock ( approximately 20200 beneficial holders ) . dividends we have never declared or paid any cash dividends on our common stock , and we currently expect that future earnings , if any , will be retained for use in our business . issuer repurchases of equity securities we did not repurchase any equity securities of the company during the quarter ended december 31 , 2005 . unregistered sales of equity securities in december 2005 , we issued an additional 781000 shares of our common stock in connection with exchanges with certain existing holders of 2011 notes . the exchanges were exempt from registration under the securities act of 1933 , as amended , under section 3 ( a ) ( 9 ) thereof , as exchanges by the company of securities with its existing holders exclusively in transactions in which no commission or other remuneration was paid. .

Table: year ended december 31 2004: high low first quarter $ 12.20 $ 8.82 second quarter 10.00 8.00 third quarter 11.19 8.06 fourth quarter 12.05 9.79 year ended december 31 2005: first quarter $ 11.99 $ 9.20 second quarter 17.06 8.61 third quarter 22.68 15.33 fourth quarter 29.24 20.31

.

Question: what was the average quarterly highs in 2004
Answer: 8.86
Calculation: divide(add(add(add(11.19, add(12.20, 10.00)), 12.05), const_4), const_2)
abiomed , inc . and subsidiaries notes to consolidated financial statements 2014 ( continued ) evidence of an arrangement exists , ( 2 ) delivery has occurred or services have been rendered , ( 3 ) the seller 2019s price to the buyer is fixed or determinable , and ( 4 ) collectibility is reasonably assured . further , sab 104 requires that both title and the risks and rewards of ownership be transferred to the buyer before revenue can be recognized . in addition to sab 104 , we follow the guidance of eitf 00-21 , revenue arrangements with multiple deliverables . we derive our revenues primarily from product sales , including maintenance service agreements . the great majority of our product revenues are derived from shipments of our ab5000 and bvs 5000 product lines to fulfill customer orders for a specified number of consoles and/or blood pumps for a specified price . we recognize revenues and record costs related to such sales upon product shipment . maintenance and service support contract revenues are recognized ratably over the term of the service contracts based upon the elapsed term of the service contract . government-sponsored research and development contracts and grants generally provide for payment on a cost-plus-fixed-fee basis . revenues from these contracts and grants are recognized as work is performed , provided the government has appropriated sufficient funds for the work . under contracts in which the company elects to spend significantly more on the development project during the term of the contract than the total contract amount , the company prospectively recognizes revenue on such contracts ratably over the term of the contract as it incurs related research and development costs , provided the government has appropriated sufficient funds for the work . ( d ) translation of foreign currencies all assets and liabilities of the company 2019s non-u.s . subsidiaries are translated at year-end exchange rates , and revenues and expenses are translated at average exchange rates for the year in accordance with sfas no . 52 , foreign currency translation . resulting translation adjustments are reflected in the accumulated other comprehensive loss component of shareholders 2019 equity . currency transaction gains and losses are included in the accompanying statement of income and are not material for the three years presented . ( e ) warranties the company routinely accrues for estimated future warranty costs on its product sales at the time of sale . our products are subject to rigorous regulation and quality standards . warranty costs are included in cost of product revenues within the consolidated statements of operations . the following table summarizes the activities in the warranty reserve for the two fiscal years ended march 31 , 2006 ( in thousands ) .

Table: 2005 2006 balance at the beginning of the year $ 245 $ 231 accrual for warranties 198 193 warranty expense incurred for the year -212 ( 212 ) -257 ( 257 ) balance at the end of the year $ 231 $ 167

.

Question: what was the change in thousands of the warranty expense incurred for the year from 2005 to 2006?
Answer: 45
Calculation: subtract(257, 212)