{"pre_text": ["is downgraded below a specified threshold , the new bank is required to provide credit support for its obligation .", "fees of $ 5 million were incurred in connection with this replacement .", "on november 29 , 2011 , standard and poor's reduced its credit rating of senior unsecured long-term debt of lloyds tsb bank plc , which issued letters of credit that support $ 1.2 billion of the timber notes , below the specified threshold .", "the letters of credit were successfully replaced by another qualifying institution .", "fees of $ 4 million were incurred in connection with this replacement .", "on january 23 , 2012 , standard and poor's reduced its credit rating of senior unsecured long-term debt of soci e9t e9 g e9n e9rale sa , which issued letters of credit that support $ 666 million of the timber notes , below the specified threshold .", "the letters of credit were successfully replaced by another qualifying institution .", "fees of $ 5 million were incurred in connection with this replacement .", "on june 21 , 2012 , moody's investor services reduced its credit rating of senior unsecured long-term debt of bnp paribas , which issued letters of credit that support $ 707 million of timber notes , below the specified threshold .", "on december 19 , 2012 , the company and the third-party managing member agreed to a continuing replacement waiver for these letters of credit , terminable upon 30 days notice .", "activity between the company and the entities was as follows: ."], "post_text": ["( a ) the net expense related to the company 2019s interest in the entities is included in interest expense , net in the accompanying consolidated statement of operations , as international paper has and intends to effect its legal right to offset as discussed above .", "( b ) the cash receipts are equity distributions from the entities to international paper .", "( c ) the semi-annual payments are related to interest on the associated debt obligations discussed above .", "based on an analysis of the entities discussed above under guidance that considers the potential magnitude of the variability in the structures and which party has a controlling financial interest , international paper determined that it is not the primary beneficiary of the entities , and therefore , should not consolidate its investments in these entities .", "it was also determined that the source of variability in the structure is the value of the timber notes , the assets most significantly impacting the structure 2019s economic performance .", "the credit quality of the timber notes is supported by irrevocable letters of credit obtained by third-party buyers which are 100% ( 100 % ) cash collateralized .", "international paper analyzed which party has control over the economic performance of each entity , and concluded international paper does not have control over significant decisions surrounding the timber notes and letters of credit and therefore is not the primary beneficiary .", "the company 2019s maximum exposure to loss equals the value of the timber notes ; however , an analysis performed by the company concluded the likelihood of this exposure is remote .", "international paper also held variable interests in two financing entities that were used to monetize long-term notes received from the sale of forestlands in 2001 and 2002 .", "international paper transferred notes ( the monetized notes , with an original maturity of 10 years from inception ) and cash of approximately $ 1.0 billion to these entities in exchange for preferred interests , and accounted for the transfers as a sale of the notes with no associated gain or loss .", "in the same period , the entities acquired approximately $ 1.0 billion of international paper debt obligations for cash .", "international paper has no obligation to make any further capital contributions to these entities and did not provide any financial support that was not previously contractually required during the years ended december 31 , 2013 , 2012 or 2011 .", "the 2001 monetized notes of $ 499 million matured on march 16 , 2011 .", "following their maturity , international paper purchased the class a preferred interest in the 2001 financing entities from an external third-party for $ 21 million .", "as a result of the purchase , effective march 16 , 2011 , international paper owned 100% ( 100 % ) of the 2001 financing entities .", "based on an analysis performed by the company after the purchase , under guidance that considers the potential magnitude of the variability in the structure and which party has a controlling financial interest , international paper determined that it was the primary beneficiary of the 2001 financing entities and thus consolidated the entities effective march 16 , 2011 .", "effective april 30 , 2011 , international paper liquidated its interest in the 2001 financing entities .", "activity between the company and the 2001 financing entities during 2011 was immaterial. ."], "table": [["in millions", "2013", "2012", "2011"], ["revenue ( loss ) ( a )", "$ 45", "$ 49", "$ 49"], ["expense ( a )", "79", "90", "79"], ["cash receipts ( b )", "33", "36", "28"], ["cash payments ( c )", "84", "87", "79"]], "table_ori": [["In millions", "2013", "2012", "2011"], ["Revenue (loss) (a)", "$45", "$49", "$49"], ["Expense (a)", "79", "90", "79"], ["Cash receipts (b)", "33", "36", "28"], ["Cash payments (c)", "84", "87", "79"]]}

Question: based on the review of the activity between the company and the entities what was the ratio of the revenue to expense in 2013
Evidence:
table_1: in millions the revenue ( loss ) ( a ) of 2013 is $ 45 ; the revenue ( loss ) ( a ) of 2012 is $ 49 ; the revenue ( loss ) ( a ) of 2011 is $ 49 ;
table_2: in millions the expense ( a ) of 2013 is 79 ; the expense ( a ) of 2012 is 90 ; the expense ( a ) of 2011 is 79 ;
Program: divide(45, 79)
Answer:
str_answer: 57%
exe_answer: 0.56962