bevaya/FinQA huggingface dataset:
incentive compensation cost the following table shows components of compensation expense , relating to certain of the incentive compensation programs described above : in a0millions a0of a0dollars 2018 2017 2016 charges for estimated awards to retirement-eligible employees $ 669 $ 659 $ 555 amortization of deferred cash awards , deferred cash stock units and performance stock units 202 354 336 immediately vested stock award expense ( 1 ) 75 70 73 amortization of restricted and deferred stock awards ( 2 ) 435 474 509 .

Table: in millions of dollars 2018 2017 2016 charges for estimated awards to retirement-eligible employees $ 669 $ 659 $ 555 amortization of deferred cash awards deferred cash stock units and performance stock units 202 354 336 immediately vested stock award expense ( 1 ) 75 70 73 amortization of restricted and deferred stock awards ( 2 ) 435 474 509 other variable incentive compensation 640 694 710 total $ 2021 $ 2251 $ 2183

( 1 ) represents expense for immediately vested stock awards that generally were stock payments in lieu of cash compensation . the expense is generally accrued as cash incentive compensation in the year prior to grant . ( 2 ) all periods include amortization expense for all unvested awards to non-retirement-eligible employees. .

Question: what percentage of total compensation expense in 2018 is composed of other variable incentive compensation?
Answer: 32%
Calculation: divide(640, 2021)
table of contents the foreign provision for income taxes is based on foreign pre-tax earnings of $ 33.6 billion , $ 30.5 billion and $ 36.8 billion in 2014 , 2013 and 2012 , respectively . the company 2019s consolidated financial statements provide for any related tax liability on undistributed earnings that the company does not intend to be indefinitely reinvested outside the u.s . substantially all of the company 2019s undistributed international earnings intended to be indefinitely reinvested in operations outside the u.s . were generated by subsidiaries organized in ireland , which has a statutory tax rate of 12.5% ( 12.5 % ) . as of september 27 , 2014 , u.s . income taxes have not been provided on a cumulative total of $ 69.7 billion of such earnings . the amount of unrecognized deferred tax liability related to these temporary differences is estimated to be approximately $ 23.3 billion . as of september 27 , 2014 and september 28 , 2013 , $ 137.1 billion and $ 111.3 billion , respectively , of the company 2019s cash , cash equivalents and marketable securities were held by foreign subsidiaries and are generally based in u.s . dollar-denominated holdings . amounts held by foreign subsidiaries are generally subject to u.s . income taxation on repatriation to the u.s . a reconciliation of the provision for income taxes , with the amount computed by applying the statutory federal income tax rate ( 35% ( 35 % ) in 2014 , 2013 and 2012 ) to income before provision for income taxes for 2014 , 2013 and 2012 , is as follows ( dollars in millions ) : the company 2019s income taxes payable have been reduced by the tax benefits from employee stock plan awards . for stock options , the company receives an income tax benefit calculated as the tax effect of the difference between the fair market value of the stock issued at the time of the exercise and the exercise price . for rsus , the company receives an income tax benefit upon the award 2019s vesting equal to the tax effect of the underlying stock 2019s fair market value . the company had net excess tax benefits from equity awards of $ 706 million , $ 643 million and $ 1.4 billion in 2014 , 2013 and 2012 , respectively , which were reflected as increases to common stock . apple inc . | 2014 form 10-k | 64 .

Table: 2014 2013 2012 computed expected tax $ 18719 $ 17554 $ 19517 state taxes net of federal effect 469 508 677 indefinitely invested earnings of foreign subsidiaries -4744 ( 4744 ) -4614 ( 4614 ) -5895 ( 5895 ) research and development credit net -88 ( 88 ) -287 ( 287 ) -103 ( 103 ) domestic production activities deduction -495 ( 495 ) -308 ( 308 ) -328 ( 328 ) other 112 265 162 provision for income taxes $ 13973 $ 13118 $ 14030 effective tax rate 26.1% ( 26.1 % ) 26.2% ( 26.2 % ) 25.2% ( 25.2 % )

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Question: what was the change between september 27 , 2014 and september 28 , 2013 of the company 2019s cash , cash equivalents and marketable securities held by foreign subsidiaries based in u.s . dollar-denominated holdings , in billions?
Answer: 25.8
Calculation: subtract(137.1, 111.3)
remitted to the u.s . due to foreign tax credits and exclusions that may become available at the time of remittance . at december 31 , 2010 , aon had domestic federal operating loss carryforwards of $ 56 million that will expire at various dates from 2011 to 2024 , state operating loss carryforwards of $ 610 million that will expire at various dates from 2011 to 2031 , and foreign operating and capital loss carryforwards of $ 720 million and $ 251 million , respectively , nearly all of which are subject to indefinite carryforward . unrecognized tax provisions the following is a reconciliation of the company 2019s beginning and ending amount of unrecognized tax benefits ( in millions ) : .

Table: 2010 2009 balance at january 1 $ 77 $ 86 additions based on tax positions related to the current year 7 2 additions for tax positions of prior years 4 5 reductions for tax positions of prior years -7 ( 7 ) -11 ( 11 ) settlements -1 ( 1 ) -10 ( 10 ) lapse of statute of limitations -5 ( 5 ) -3 ( 3 ) acquisitions 26 6 foreign currency translation -1 ( 1 ) 2 balance at december 31 $ 100 $ 77

as of december 31 , 2010 , $ 85 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 , except for a potential reduction of unrecognized tax benefits in the range of $ 10-$ 15 million relating to anticipated audit settlements . 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 2010 , 2009 and 2008 . aon accrued interest of less than $ 1 million in 2010 , $ 2 million during 2009 and less than $ 1 million in 2008 . aon has recorded a liability for penalties of $ 5 million and for interest of $ 18 million for both december 31 , 2010 and 2009 . 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 2004. .

Question: what is the net change in unrecognized tax in 2010?
Answer: 23
Calculation: subtract(100, 77)
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 , 2018 . the graph assumes an investment of $ 100 in each of our common stock , the s&p 500 , and the peer group on december 31 , 2013 , and that dividends were reinvested when paid. .

Table: 12/31/2013 12/31/2014 12/31/2015 12/31/2016 12/31/2017 12/31/2018 hum $ 100 $ 140 $ 176 $ 202 $ 247 $ 287 s&p 500 $ 100 $ 114 $ 115 $ 129 $ 157 $ 150 peer group $ 100 $ 128 $ 135 $ 137 $ 173 $ 191

the stock price performance included in this graph is not necessarily indicative of future stock price performance. .

Question: what was the percent of the of the growth for stock total return performance for hum from 2016 to 2017
Answer: 22.3%
Calculation: divide(subtract(247, 202), 202)
Explanation: the stock total return performance for hum increased by 22.3% from 2016 to 2017
comparison of five-year cumulative total return the following graph compares the cumulative total return on citigroup 2019s common stock with the s&p 500 index and the s&p financial index over the five-year period extending through december 31 , 2009 . the graph assumes that $ 100 was invested on december 31 , 2004 in citigroup 2019s common stock , the s&p 500 index and the s&p financial index and that all dividends were reinvested . citigroup s&p 500 index s&p financial index 2005 2006 2007 2008 2009 comparison of five-year cumulative total return for the years ended .

Table: december 31 citigroup s&p 500 index s&p financial index 2005 104.38 104.83 106.30 2006 124.02 121.20 126.41 2007 70.36 127.85 103.47 2008 18.71 81.12 47.36 2009 9.26 102.15 55.27

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Question: what was the difference in percent cumulative total return on citigroup's common stock compared to the s&p 500 index for five year period ended 2009?
Answer: -92.89%
Calculation: subtract(divide(subtract(9.26, 100), 100), divide(subtract(102.15, 100), 100))
eog resources , inc . supplemental information to consolidated financial statements ( continued ) capitalized costs relating to oil and gas producing activities . the following table sets forth the capitalized costs relating to eog's crude oil and natural gas producing activities at december 31 , 2017 and 2016: .

Table: 2017 2016 proved properties $ 48845672 $ 45751965 unproved properties 3710069 3840126 total 52555741 49592091 accumulated depreciation depletion and amortization -29191247 ( 29191247 ) -26247062 ( 26247062 ) net capitalized costs $ 23364494 $ 23345029

costs incurred in oil and gas property acquisition , exploration and development activities . the acquisition , exploration and development costs disclosed in the following tables are in accordance with definitions in the extractive industries - oil and a gas topic of the accounting standards codification ( asc ) . acquisition costs include costs incurred to purchase , lease or otherwise acquire property . exploration costs include additions to exploratory wells , including those in progress , and exploration expenses . development costs include additions to production facilities and equipment and additions to development wells , including those in progress. .

Question: considering the year 2016 , what is the percentage of unproved properties among the total properties?
Answer: 7.74%
Calculation: divide(3840126, 49592091)
Explanation: it is the capitalized costs related to unproved properties divided by the capitalized costs related to all properties , then turned into a percentage .
notes to consolidated financial statements 2014 ( continued ) the following table summarizes the changes in non-vested restricted stock awards for the year ended may 31 , 2009 ( share awards in thousands ) : share awards weighted average grant-date fair value .

Table: share awards weighted average grant-date fair value non-vested at may 31 2007 278 $ 37 granted 400 38 vested -136 ( 136 ) 30 forfeited -24 ( 24 ) 40 non-vested at may 31 2008 518 39 granted 430 43 vested -159 ( 159 ) 39 forfeited -27 ( 27 ) 41 non-vested at may 31 2009 762 42

the weighted average grant-date fair value of share awards granted in the years ended may 31 , 2008 and 2007 was $ 38 and $ 45 , respectively . the total fair value of share awards vested during the years ended may 31 , 2009 , 2008 and 2007 was $ 6.2 million , $ 4.1 million and $ 1.7 million , respectively . we recognized compensation expense for restricted stock of $ 9.0 million , $ 5.7 million , and $ 2.7 million in the years ended may 31 , 2009 , 2008 and 2007 . as of may 31 , 2009 , there was $ 23.5 million of total unrecognized compensation cost related to unvested restricted stock awards that is expected to be recognized over a weighted average period of 2.9 years . employee stock purchase plan we have an employee stock purchase plan under which the sale of 2.4 million shares of our common stock has been authorized . employees may designate up to the lesser of $ 25000 or 20% ( 20 % ) of their annual compensation for the purchase of stock . the price for shares purchased under the plan is 85% ( 85 % ) of the market value on the last day of the quarterly purchase period . as of may 31 , 2009 , 0.8 million shares had been issued under this plan , with 1.6 million shares reserved for future issuance . the weighted average grant-date fair value of each designated share purchased under this plan was $ 6 , $ 6 and $ 8 in the years ended may 31 , 2009 , 2008 and 2007 , respectively . these values represent the fair value of the 15% ( 15 % ) discount . note 12 2014segment information general information during fiscal 2009 , we began assessing our operating performance using a new segment structure . we made this change as a result of our june 30 , 2008 acquisition of 51% ( 51 % ) of hsbc merchant services llp in the united kingdom , in addition to anticipated future international expansion . beginning with the quarter ended august 31 , 2008 , the reportable segments are defined as north america merchant services , international merchant services , and money transfer . the following tables reflect these changes and such reportable segments for fiscal years 2009 , 2008 , and 2007. .

Question: what was the percentage increase of total fair value of share awards vested from 2007 to 2009?
Answer: 265% increase
Calculation: divide(subtract(6.2, 1.7), 1.7)
Explanation: to find the percentage increase one must subtract the total fair value of share awards vested of 2009 by 2007's total fair value of share awards vested . then you will take this solution and divide it by 2007's total fair value of share awards vested
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 .

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

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Question: for 2006 , was stock options expense greater than restricted stock expense?
Answer: yes
Calculation: greater(3273, 2789)
alexion pharmaceuticals , inc . notes to consolidated financial statements 2014 ( continued ) for the years ended december 31 , 2007 and 2006 , five month period ended december 31 , 2005 , and year ended july 31 , 2005 ( amounts in thousands , except share and per share amounts ) in 2006 , we completed a final phase iii trial of pexelizumab . after reviewing results from that trial , we along with p&g , determined not to pursue further development of pexelizumab . effective march 30 , 2007 , we and p&g mutually agreed to terminate the collaboration agreement . as the relevant agreement has been terminated in march 2007 , the remaining portion of the $ 10000 non-refundable up-front license fee , or $ 5343 , was recognized as revenue in the year ended december 31 , 2007 and is included in contract research revenues . license and research and development agreements we have entered into a number of license , research and development and manufacturing development agreements since our inception . these agreements have been made with various research institutions , universities , contractors , collaborators , and government agencies in order to advance and obtain technologies and services related to our business . license agreements generally provide for an initial fee followed by annual minimum royalty payments . additionally , certain agreements call for future payments upon the attainment of agreed upon milestones , such as , but not limited to , investigational new drug , or ind , application or approval of biologics license application . these agreements require minimum royalty payments based on sales of products developed from the applicable technologies , if any . clinical and manufacturing development agreements generally provide for us to fund manufacturing development and on-going clinical trials . clinical trial and development agreements include contract services and outside contractor services including contracted clinical site services related to patient enrolment for our clinical trials . manufacturing development agreements include clinical manufacturing and manufacturing development and scale-up . we have executed a large-scale product supply agreement with lonza sales ag for the long-term commercial manufacture of soliris ( see note 9 ) . in order to maintain our rights under these agreements , we may be required to provide a minimum level of funding or support . we may elect to terminate these arrangements . accordingly , we recognize the expense and related obligation related to these arrangements over the period of performance . the minimum fixed payments ( assuming non-termination of the above agreements ) as of december 31 , 2007 , for each of the next five years are as follows : years ending december 31 , license agreements clinical and manufacturing development agreements .

Table: years ending december 31, license agreements clinical and manufacturing development agreements 2008 $ 707 $ 2860 2009 552 3750 2010 322 7500 2011 300 7500 2012 300 7500

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Question: what is the percent change in minimum fixed payments of license agreements between 2008 and 2009?
Answer: -21.9%
Calculation: divide(subtract(552, 707), 707)
entergy corporation and subsidiaries notes to financial statements 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 liability of $ 61.6 million and $ 27.8 million as of december 31 , 2013 and 2012 , respectively . as of december 31 , 2013 , 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 ) 2014 $ 51637 2015 52253 2016 13750 2017 13750 2018 13750 years thereafter 247500 total 392640 less : amount representing interest 295226 present value of net minimum lease payments $ 97414

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Question: what portion of the total future minimum lease payments represent the interest for system energy?
Answer: 75.2%
Calculation: divide(295226, 392640)
( 1 ) includes shares repurchased through our publicly announced share repurchase program and shares tendered to pay the exercise price and tax withholding on employee stock options . 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 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 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 s&p 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 , 2004 in the s&p 500 index , the dow jones transportation average , and our class b common stock . comparison of five year cumulative total return $ 40.00 $ 60.00 $ 80.00 $ 100.00 $ 120.00 $ 140.00 $ 160.00 2004 20092008200720062005 s&p 500 ups dj transport .

Table: 12/31/04 12/31/05 12/31/06 12/31/07 12/31/08 12/31/09 united parcel service inc . $ 100.00 $ 89.49 $ 91.06 $ 87.88 $ 70.48 $ 75.95 s&p 500 index $ 100.00 $ 104.91 $ 121.48 $ 128.15 $ 80.74 $ 102.11 dow jones transportation average $ 100.00 $ 111.65 $ 122.61 $ 124.35 $ 97.72 $ 115.88

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Question: what was the percentage cumulative return on investment for united parcel service inc . for the five year period ended 12/31/09?
Answer: -24.05%
Calculation: divide(subtract(75.95, const_100), const_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: what was the total in thousands in minimum rental payments in 2000 and 2001?
Answer: 12474
Calculation: add(7583, 4891)