{"pre_text": ["( c ) the cash payments are interest payments on the associated debt obligations discussed above .", "after formation of the 2015 financing entities , the payments represent interest paid on nonrecourse financial liabilities of special purpose entities .", "in connection with the acquisition of temple-inland in february 2012 , two special purpose entities became wholly-owned subsidiaries of international paper .", "the use of the two wholly-owned special purpose entities discussed below preserved the tax deferral that resulted from the 2007 temple-inland timberlands sales .", "the company recognized an $ 840 million deferred tax liability in connection with the 2007 sales , which will be settled with the maturity of the notes in in october 2007 , temple-inland sold 1.55 million acres of timberland for $ 2.38 billion .", "the total consideration consisted almost entirely of notes due in 2027 issued by the buyer of the timberland , which temple-inland contributed to two wholly-owned , bankruptcy-remote special purpose entities .", "the notes are shown in financial assets of special purpose entities in the accompanying consolidated balance sheet and are supported by $ 2.38 billion of irrevocable letters of credit issued by three banks , which are required to maintain minimum credit ratings on their long-term debt .", "in the third quarter of 2012 , international paper completed its preliminary analysis of the acquisition date fair value of the notes and determined it to be $ 2.09 billion .", "as of december 31 , 2015 and 2014 , the fair value of the notes was $ 2.10 billion and $ 2.27 billion , respectively .", "these notes are classified as level 2 within the fair value hierarchy , which is further defined in note 14 .", "in december 2007 , temple-inland's two wholly-owned special purpose entities borrowed $ 2.14 billion shown in nonrecourse financial liabilities of special purpose entities .", "the loans are repayable in 2027 and are secured only by the $ 2.38 billion of notes and the irrevocable letters of credit securing the notes and are nonrecourse to us .", "the loan agreements provide that if a credit rating of any of the banks issuing the letters of credit is downgraded below the specified threshold , the letters of credit issued by that bank must be replaced within 30 days with letters of credit from another qualifying financial institution .", "in the third quarter of 2012 , international paper completed its preliminary analysis of the acquisition date fair value of the borrowings and determined it to be $ 2.03 billion .", "as of december 31 , 2015 and 2014 , the fair value of this debt was $ 1.97 billion and $ 2.16 billion , respectively .", "this debt is classified as level 2 within the fair value hierarchy , which is further defined in note 14 .", "activity between the company and the 2007 financing entities was as follows: ."], "post_text": ["( a ) the revenue is included in interest expense , net in the accompanying consolidated statement of operations and includes approximately $ 19 million , $ 19 million and $ 19 million for the years ended december 31 , 2015 , 2014 and 2013 , respectively , of accretion income for the amortization of the purchase accounting adjustment on the financial assets of special purpose entities .", "( b ) the expense is included in interest expense , net in the accompanying consolidated statement of operations and includes approximately $ 7 million , $ 7 million and $ 7 million for the years ended december 31 , 2015 , 2014 and 2013 , respectively , of accretion expense for the amortization of the purchase accounting adjustment on the nonrecourse financial liabilities of special purpose entities .", "( c ) the cash receipts are interest received on the financial assets of special purpose entities .", "( d ) the cash payments are interest paid on nonrecourse financial liabilities of special purpose entities .", "note 13 debt and lines of credit in 2015 , international paper issued $ 700 million of 3.80% ( 3.80 % ) senior unsecured notes with a maturity date in 2026 , $ 600 million of 5.00% ( 5.00 % ) senior unsecured notes with a maturity date in 2035 , and $ 700 million of 5.15% ( 5.15 % ) senior unsecured notes with a maturity date in 2046 .", "the proceeds from this borrowing were used to repay approximately $ 1.0 billion of notes with interest rates ranging from 4.75% ( 4.75 % ) to 9.38% ( 9.38 % ) and original maturities from 2018 to 2022 , along with $ 211 million of cash premiums associated with the debt repayments .", "additionally , the proceeds from this borrowing were used to make a $ 750 million voluntary cash contribution to the company's pension plan .", "pre-tax early debt retirement costs of $ 207 million related to the debt repayments , including the $ 211 million of cash premiums , are included in restructuring and other charges in the accompanying consolidated statement of operations for the twelve months ended december 31 , 2015 .", "during the second quarter of 2014 , international paper issued $ 800 million of 3.65% ( 3.65 % ) senior unsecured notes with a maturity date in 2024 and $ 800 million of 4.80% ( 4.80 % ) senior unsecured notes with a maturity date in 2044 .", "the proceeds from this borrowing were used to repay approximately $ 960 million of notes with interest rates ranging from 7.95% ( 7.95 % ) to 9.38% ( 9.38 % ) and original maturities from 2018 to 2019 .", "pre-tax early debt retirement costs of $ 262 million related to these debt repayments , including $ 258 million of cash premiums , are included in restructuring and other charges in the accompanying consolidated statement of operations for the twelve months ended december 31 , 2014. ."], "table": [["in millions", "2015", "2014", "2013"], ["revenue ( a )", "$ 27", "$ 26", "$ 27"], ["expense ( b )", "27", "25", "29"], ["cash receipts ( c )", "7", "7", "8"], ["cash payments ( d )", "18", "18", "21"]], "table_ori": [["In millions", "2015", "2014", "2013"], ["Revenue (a)", "$27", "$26", "$27"], ["Expense (b)", "27", "25", "29"], ["Cash receipts (c)", "7", "7", "8"], ["Cash payments (d)", "18", "18", "21"]]}

Question: based on the activity between the company and the 2007 financing entities what was the ratio of the cash payments to the cash receipts in 2013
Evidence:
table_3: in millions the cash receipts ( c ) of 2015 is 7 ; the cash receipts ( c ) of 2014 is 7 ; the cash receipts ( c ) of 2013 is 8 ;
table_4: in millions the cash payments ( d ) of 2015 is 18 ; the cash payments ( d ) of 2014 is 18 ; the cash payments ( d ) of 2013 is 21 ;
Program: divide(21, 8)
Answer:
str_answer: 2.625
exe_answer: 2.625