bevaya/FinQA huggingface dataset:
stock performance graph : the graph below shows the cumulative total shareholder return assuming the investment of $ 100 , on december 31 , 2010 , and the reinvestment of dividends thereafter , if any , in the company's common stock versus the standard and poor's s&p 500 retail index ( "s&p 500 retail index" ) and the standard and poor's s&p 500 index ( "s&p 500" ) . .

Table: company/index december 31 , 2010 december 31 , 2011 december 31 , 2012 december 31 , 2013 december 31 , 2014 december 31 , 2015 o'reilly automotive inc . $ 100 $ 132 $ 148 $ 213 $ 319 $ 419 s&p 500 retail index 100 103 128 185 203 252 s&p 500 $ 100 $ 100 $ 113 $ 147 $ 164 $ 163

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Question: how much greater was the five year return for the s&p 500 retail index compared to the s&p 500?
Answer: 89
Calculation: subtract(252, 163)
table of contents performance graph the following performance graph shows the cumulative total return to a holder of the company 2019s common stock , assuming dividend reinvestment , compared with the cumulative total return , assuming dividend reinvestment , of the standard & poor ( "s&p" ) 500 index and the dow jones us financials index during the period from december 31 , 2010 through december 31 , 2015. .

Table: 12/10 12/11 12/12 12/13 12/14 12/15 e*trade financial corporation 100.00 49.75 55.94 122.75 151.59 185.25 s&p 500 index 100.00 102.11 118.45 156.82 178.29 180.75 dow jones us financials index 100.00 87.16 110.56 148.39 170.04 170.19

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Question: what was the percentage cumulative total return for e*trade financial corporation for the five years ended 12/15?
Answer: 85.25%
Calculation: divide(subtract(185.25, const_100), const_100)
entergy louisiana , llc management's financial discussion and analysis 2007 compared to 2006 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 2007 to 2006 . amount ( in millions ) .

Table: amount ( in millions ) 2006 net revenue $ 942.1 base revenues 78.4 volume/weather 37.5 transmission revenue 9.2 purchased power capacity -80.0 ( 80.0 ) other 3.9 2007 net revenue $ 991.1

the base revenues variance is primarily due to increases effective september 2006 for the 2005 formula rate plan filing to recover lpsc-approved incremental deferred and ongoing capacity costs . see "state and local rate regulation" below and note 2 to the financial statements for a discussion of the formula rate plan filing . the volume/weather variance is due to increased electricity usage , including electricity sales during the unbilled service period . billed retail electricity usage increased a total of 666 gwh in all sectors compared to 2006 . see "critical accounting estimates" below and note 1 to the financial statements for further discussion of the accounting for unbilled revenues . the transmission revenue variance is primarily due to higher rates . the purchased power capacity variance is primarily due to higher purchased power capacity charges and the amortization of capacity charges effective september 2006 as a result of the formula rate plan filing in may 2006 . a portion of the purchased power capacity costs is offset in base revenues due to a base rate increase implemented to recover incremental deferred and ongoing purchased power capacity charges , as mentioned above . see "state and local rate regulation" below and note 2 to the financial statements for a discussion of the formula rate plan filing . gross operating revenues , fuel , purchased power expenses , and other regulatory charges ( credits ) gross operating revenues increased primarily due to : an increase of $ 143.1 million in fuel cost recovery revenues due to higher fuel rates and usage ; an increase of $ 78.4 million in base revenues , as discussed above ; and an increase of $ 37.5 million related to volume/weather , as discussed above . fuel and purchased power expenses increased primarily due to an increase in net area demand and an increase in deferred fuel expense as a result of higher fuel rates , as discussed above . other regulatory credits decreased primarily due to the deferral of capacity charges in 2006 in addition to the amortization of these capacity charges in 2007 as a result of the may 2006 formula rate plan filing ( for the 2005 test year ) with the lpsc to recover such costs through base rates effective september 2006 . see note 2 to the financial statements for a discussion of the formula rate plan and storm cost recovery filings with the lpsc. .

Question: what percent of the net change in revenue between 2007 and 2008 was due to volume/weather?
Answer: 76.5%
Calculation: divide(37.5, subtract(991.1, 942.1))
stock performance graph : the graph below shows the cumulative total shareholder return assuming the investment of $ 100 , on december 31 , 2010 , and the reinvestment of dividends thereafter , if any , in the company's common stock versus the standard and poor's s&p 500 retail index ( "s&p 500 retail index" ) and the standard and poor's s&p 500 index ( "s&p 500" ) . .

Table: company/index december 31 , 2010 december 31 , 2011 december 31 , 2012 december 31 , 2013 december 31 , 2014 december 31 , 2015 o'reilly automotive inc . $ 100 $ 132 $ 148 $ 213 $ 319 $ 419 s&p 500 retail index 100 103 128 185 203 252 s&p 500 $ 100 $ 100 $ 113 $ 147 $ 164 $ 163

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Question: what is the roi of an investment in the s&p500 from 2010 to 2011?
Answer: 0%
Calculation: divide(subtract(100, 100), 100)
the containerboard group ( a division of tenneco packaging inc. ) notes to combined financial statements ( continued ) april 11 , 1999 14 . leases ( continued ) to the sale transaction on april 12 , 1999 . therefore , the remaining outstanding aggregate minimum rental commitments under noncancelable operating leases are as follows : ( in thousands ) .

Table: remainder of 1999 $ 7606 2000 7583 2001 4891 2002 3054 2003 1415 thereafter 1178 total $ 25727

15 . sale of assets in the second quarter of 1996 , packaging entered into an agreement to form a joint venture with caraustar industries whereby packaging sold its two recycled paperboard mills and a fiber recycling operation and brokerage business to the joint venture in return for cash and a 20% ( 20 % ) equity interest in the joint venture . proceeds from the sale were approximately $ 115 million and the group recognized a $ 50 million pretax gain ( $ 30 million after taxes ) in the second quarter of 1996 . in june , 1998 , packaging sold its remaining 20% ( 20 % ) equity interest in the joint venture to caraustar industries for cash and a note of $ 26000000 . the group recognized a $ 15 million pretax gain on this transaction . at april 11 , 1999 , the balance of the note with accrued interest is $ 27122000 . the note was paid in june , 1999 . 16 . subsequent events on august 25 , 1999 , pca and packaging agreed that the acquisition consideration should be reduced as a result of a postclosing price adjustment by an amount equal to $ 20 million plus interest through the date of payment by packaging . the group recorded $ 11.9 million of this amount as part of the impairment charge on the accompanying financial statements , representing the amount that was previously estimated by packaging . pca intends to record the remaining amount in september , 1999 . in august , 1999 , pca signed purchase and sales agreements with various buyers to sell approximately 405000 acres of timberland . pca has completed the sale of approximately 260000 of these acres and expects to complete the sale of the remaining acres by mid-november , 1999. .

Question: of the post-closing price adjustment of $ 20 million plus interest , what percentage was recognized as part of the impairment charge on the accompanying financial statements?
Answer: 59.5%
Calculation: divide(11.9, 20)
2016 non-qualified deferred compensation as of december 31 , 2016 , mr . may had a deferred account balance under a frozen defined contribution restoration plan . the amount is deemed invested , as chosen by the participant , in certain t . rowe price investment funds that are also available to the participant under the savings plan . mr . may has elected to receive the deferred account balance after he retires . the defined contribution restoration plan , until it was frozen in 2005 , credited eligible employees 2019 deferral accounts with employer contributions to the extent contributions under the qualified savings plan in which the employee participated were subject to limitations imposed by the code . defined contribution restoration plan executive contributions in registrant contributions in aggregate earnings in 2016 ( 1 ) aggregate withdrawals/ distributions aggregate balance at december 31 , ( a ) ( b ) ( c ) ( d ) ( e ) ( f ) .

Table: name executive contributions in 2016 ( b ) registrant contributions in 2016 ( c ) aggregate earnings in 2016 ( 1 ) ( d ) aggregate withdrawals/distributions ( e ) aggregate balance at december 31 2016 ( a ) ( f ) phillip r . may jr . $ 2014 $ 2014 $ 177 $ 2014 $ 1751

( 1 ) amounts in this column are not included in the summary compensation table . 2016 potential payments upon termination or change in control entergy corporation has plans and other arrangements that provide compensation to a named executive officer if his or her employment terminates under specified conditions , including following a change in control of entergy corporation . in addition , in 2006 entergy corporation entered into a retention agreement with mr . denault that provides possibility of additional service credit under the system executive retirement plan upon certain terminations of employment . there are no plans or agreements that would provide for payments to any of the named executive officers solely upon a change in control . the tables below reflect the amount of compensation each of the named executive officers would have received if his or her employment with their entergy employer had been terminated under various scenarios as of december 31 , 2016 . for purposes of these tables , a stock price of $ 73.47 was used , which was the closing market price on december 30 , 2016 , the last trading day of the year. .

Question: what is the percentage change in the aggregate balance from 2015 to 2016 for phillip r . may jr.?
Answer: 11.2%
Calculation: divide(177, subtract(1751, 177))
entergy corporation and subsidiaries notes to financial statements ferc audit report , system energy initially recorded as a net regulatory asset the difference between the recovery of the lease payments and the amounts expensed for interest and depreciation and continues to record this difference as a regulatory asset or liability on an ongoing basis , resulting in a zero net balance for the regulatory asset at the end of the lease term . the amount was a net regulatory asset ( liability ) of ( $ 2.0 ) million and $ 60.6 million as of december 31 , 2011 and 2010 , respectively . as of december 31 , 2011 , system energy had future minimum lease payments ( reflecting an implicit rate of 5.13% ( 5.13 % ) ) , which are recorded as long-term debt as follows : amount ( in thousands ) .

Table: amount ( in thousands ) 2012 $ 49959 2013 50546 2014 51637 2015 52253 2016 - years thereafter - total 204395 less : amount representing interest 25611 present value of net minimum lease payments $ 178784

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Question: as of december 31 , 2011what was the percent of system energy future minimum lease payments that was due in 2015
Answer: 25.6%
Calculation: divide(52253, 204395)
and penalties , resulting in a liability of $ 1 million for interest and penalties as of december 31 , 2018 . in 2017 , there was a net decrease in income tax expense of $ 1 million for interest and penalties , resulting in no material liability for interest and penalties as of december 31 , 2017 . the 2017 changes in interest and penalties related to statute of limitation expirations . in 2016 , there was a net decrease in income tax expense of $ 2 million for interest and penalties , resulting in a total liability of $ 1 million for interest and penalties as of december 31 , 2016 . the 2016 changes in interest and penalties related to reductions in prior year tax positions and settlement with a taxing authority . the following table summarizes the tax years that are either currently under examination or remain open under the applicable statute of limitations and subject to examination by the major tax jurisdictions in which the company operates: .

Table: jurisdiction united states ( 1 ) jurisdiction 2011 jurisdiction - 2017 connecticut 2016 - 2017 mississippi 2012 - 2017 virginia ( 1 ) 2011 - 2017

virginia ( 1 ) 2011 - 2017 ( 1 ) the 2014 tax year has been closed in these jurisdictions . although the company believes it has adequately provided for all uncertain tax positions , amounts asserted by taxing authorities could be greater than the company's accrued position . accordingly , additional provisions for federal and state income tax related matters could be recorded in the future as revised estimates are made or the underlying matters are effectively settled or otherwise resolved . conversely , the company could settle positions with the tax authorities for amounts lower than have been accrued . the company believes that it is reasonably possible that during the next 12 months the company's liability for uncertain tax positions may decrease by $ 14 million due to resolution of a federal uncertain tax position . during 2013 the company entered into the pre-compliance assurance process with the irs for years 2011 and 2012 . the company is part of the irs compliance assurance process program for the 2014 through 2018 tax years . open tax years related to state jurisdictions remain subject to examination . deferred income taxes - deferred income taxes reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and for income tax purposes . as described above , deferred tax assets and liabilities are calculated as of the balance sheet date using current tax laws and rates expected to be in effect when the deferred tax items reverse in future periods . as a result of the reduction in the corporate income tax rate from 35% ( 35 % ) to 21% ( 21 % ) under the tax act , the company revalued its net deferred tax assets as of december 31 , 2017 . net deferred tax assets are classified as long-term deferred tax assets in the consolidated statements of financial position. .

Question: what is the liability for interest and penalties as of december 31 , 2016?
Answer: 1
Calculation: subtract(add(1, 2), 2)
jpmorgan chase & co./2016 annual report 35 five-year stock performance the following table and graph compare the five-year cumulative total return for jpmorgan chase & co . ( 201cjpmorgan chase 201d or the 201cfirm 201d ) common stock with the cumulative return of the s&p 500 index , the kbw bank index and the s&p financial index . the s&p 500 index is a commonly referenced united states of america ( 201cu.s . 201d ) equity benchmark consisting of leading companies from different economic sectors . 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 leading national money center and regional banks and thrifts . the s&p financial index is an index of financial companies , all of which are components of the s&p 500 . the firm is a component of all three industry indices . the following table and graph assume simultaneous investments of $ 100 on december 31 , 2011 , in jpmorgan chase common stock and in each of the above indices . the comparison assumes that all dividends are reinvested . december 31 , ( in dollars ) 2011 2012 2013 2014 2015 2016 .

Table: december 31 ( in dollars ) 2011 2012 2013 2014 2015 2016 jpmorgan chase $ 100.00 $ 136.18 $ 186.17 $ 204.57 $ 221.68 $ 298.31 kbw bank index 100.00 133.03 183.26 200.42 201.40 258.82 s&p financial index 100.00 128.75 174.57 201.06 197.92 242.94 s&p 500 index 100.00 115.99 153.55 174.55 176.95 198.10

december 31 , ( in dollars ) .

Question: based on the review of the simultaneous investments of the jpmorgan chase common stock and in each of the above indices what was the performance ratio of the jpmorgan chase compared to kbw bank index
Answer: 1.15
Calculation: divide(298.31, 258.82)
stock performance graph the following line-graph presentation compares our cumulative shareholder returns with the standard & poor 2019s information technology index and the standard & poor 2019s 500 stock index for the past five years . the line graph assumes the investment of $ 100 in our common stock , the standard & poor 2019s information technology index , and the standard & poor 2019s 500 stock index on may 31 , 2003 and assumes reinvestment of all dividends . comparison of 5 year cumulative total return* among global payments inc. , the s&p 500 index and the s&p information technology index 5/03 5/04 5/05 5/06 5/07 5/08 global payments inc . s&p 500 s&p information technology * $ 100 invested on 5/31/03 in stock or index-including reinvestment of dividends . fiscal year ending may 31 . global payments s&p 500 information technology .

Table: global payments s&p 500 s&p information technology may 31 2003 $ 100.00 $ 100.00 $ 100.00 may 31 2004 137.75 118.33 121.98 may 31 2005 205.20 128.07 123.08 may 31 2006 276.37 139.14 123.99 may 31 2007 238.04 170.85 152.54 may 31 2008 281.27 159.41 156.43

issuer purchases of equity securities in fiscal 2007 , our board of directors approved a share repurchase program that authorized the purchase of up to $ 100 million of global payments 2019 stock in the open market or as otherwise may be determined by us , subject to market conditions , business opportunities , and other factors . under this authorization , we have repurchased 2.3 million shares of our common stock . this authorization has no expiration date and may be suspended or terminated at any time . repurchased shares will be retired but will be available for future issuance. .

Question: what is the roi of global payments from 2004 to 2005?
Answer: 49.0%
Calculation: divide(subtract(205.20, 137.75), 137.75)
the fair value of our grants receivable is determined using a discounted cash flow model , which discounts future cash flows using an appropriate yield curve . as of december 28 , 2013 , and december 29 , 2012 , the carrying amount of our grants receivable was classified within other current assets and other long-term assets , as applicable . our long-term debt recognized at amortized cost is comprised of our senior notes and our convertible debentures . the fair value of our senior notes is determined using active market prices , and it is therefore classified as level 1 . the fair value of our convertible long-term debt is determined using discounted cash flow models with observable market inputs , and it takes into consideration variables such as interest rate changes , comparable securities , subordination discount , and credit-rating changes , and it is therefore classified as level 2 . the nvidia corporation ( nvidia ) cross-license agreement liability in the preceding table was incurred as a result of entering into a long-term patent cross-license agreement with nvidia in january 2011 . we agreed to make payments to nvidia over six years . as of december 28 , 2013 , and december 29 , 2012 , the carrying amount of the liability arising from the agreement was classified within other accrued liabilities and other long-term liabilities , as applicable . the fair value is determined using a discounted cash flow model , which discounts future cash flows using our incremental borrowing rates . note 5 : cash and investments cash and investments at the end of each period were as follows : ( in millions ) dec 28 , dec 29 .

Table: ( in millions ) dec 282013 dec 292012 available-for-sale investments $ 18086 $ 14001 cash 854 593 equity method investments 1038 992 loans receivable 1072 979 non-marketable cost method investments 1270 1202 reverse repurchase agreements 800 2850 trading assets 8441 5685 total cash and investments $ 31561 $ 26302

in the third quarter of 2013 , we sold our shares in clearwire corporation , which had been accounted for as available-for-sale marketable equity securities , and our interest in clearwire communications , llc ( clearwire llc ) , which had been accounted for as an equity method investment . in total , we received proceeds of $ 470 million on these transactions and recognized a gain of $ 439 million , which is included in gains ( losses ) on equity investments , net on the consolidated statements of income . proceeds received and gains recognized for each investment are included in the "available-for-sale investments" and "equity method investments" sections that follow . table of contents intel corporation notes to consolidated financial statements ( continued ) .

Question: what was the percent of the increase in the total cash and investments from 2012 to 2013
Answer: 19.9%
Calculation: divide(subtract(31561, 26302), 26302)
Explanation: the total cash and investments increased by 19.9% from 2012 to 2013