{"pre_text": ["credit and therefore was not the primary beneficiary at december 31 , 2014 .", "the company 2019s maximum exposure to loss at december 31 , 2014 equaled the principal amount of the timber notes ; however , an analysis performed by the company concluded the likelihood of this exposure was remote .", "during the third quarter of 2015 , we initiated a series of actions in order to extend the 2006 monetization structure and maintain the long-term nature of the $ 1.4 billion deferred tax liability .", "first , international paper acquired the class a interests in the investor entities from a third party for $ 198 million in cash .", "as a result , international paper became the owner of all of the class a and class b interests in the entities and became the primary beneficiary of the entities .", "the assets and liabilities of the entities , primarily consisting of the timber notes and third party bank loans , were recorded at fair value as of the acquisition date of the class a interests .", "subsequent to purchasing the class a interests in the investor entities , international paper restructured the entities , which resulted in the formation of wholly- owned , bankruptcy-remote special purpose entities ( the 2015 financing entities ) .", "as part of the restructuring , the timber notes held by the borrower entities , subject to the third party bank loans , were contributed to the 2015 financing entities along with approximately $ 150 million in international paper debt obligations , approximately $ 600 million in cash and approximately $ 130 million in demand loans from international paper , and certain entities were liquidated .", "as a result of these transactions , international paper began consolidating the 2015 financing entities during the third quarter of 2015 .", "also , during the third quarter of 2015 , the 2015 financing entities used $ 630 million in cash to pay down a portion of the third party bank loans and refinanced approximately $ 4.2 billion of those loans on nonrecourse terms ( the 2015 refinance loans ) .", "during the fourth quarter of 2015 , international paper extended the maturity date on the timber notes for an additional five years .", "the timber notes are shown in financial assets of special purpose entities on the accompanying consolidated balance sheet and mature in august 2021 unless extended for an additional five years .", "these notes are supported by approximately $ 4.8 billion of irrevocable letters of credit .", "in addition , the company extinguished the 2015 refinance loans scheduled to mature in may 2016 and entered into new nonrecourse third party bank loans totaling approximately $ 4.2 billion ( the extension loans ) .", "provisions of loan agreements related to approximately $ 1.1 billion of the extension loans require the bank issuing letters of credit supporting the timber notes pledged as collateral to maintain a credit rating at or above a specified threshold .", "in the event the credit rating of the letter of credit bank is downgraded below the specified threshold , the letters of credit must be replaced within 60 days with letters of credit from a qualifying financial institution .", "the extension loans are shown in nonrecourse financial liabilities of special purpose entities on the accompanying consolidated balance sheet and mature in the fourth quarter of 2020 .", "the extinguishment of the 2015 refinance loans of approximately $ 4.2 billion and the issuance of the extension loans of approximately $ 4.2 billion are shown as part of reductions of debt and issuances of debt , respectively , in the financing activities of the consolidated statement of cash flows .", "the extension loans are nonrecourse to the company , and are secured by approximately $ 4.8 billion of timber notes , the irrevocable letters of credit supporting the timber notes and approximately $ 150 million of international paper debt obligations .", "the $ 150 million of international paper debt obligations are eliminated in the consolidation of the 2015 financing entities and are not reflected in the company 2019s consolidated balance sheet .", "the purchase of the class a interests and subsequent restructuring described above facilitated the refinancing and extensions of the third party bank loans on nonrecourse terms .", "the transactions described in these paragraphs result in continued long-term classification of the $ 1.4 billion deferred tax liability recognized in connection with the 2006 forestlands as of december 31 , 2015 , the fair value of the timber notes and extension loans is $ 4.68 billion and $ 4.28 billion , respectively .", "the timber notes and extension loans are classified as level 2 within the fair value hierarchy , which is further defined in note 14 .", "activity between the company and the 2015 financing entities ( the entities prior to the purchase of the class a interest discussed above ) was as follows: ."], "post_text": ["( a ) the net expense related to the company 2019s interest in the entities is included in the accompanying consolidated statement of operations , as international paper has and intends to effect its legal right to offset as discussed above .", "after formation of the 2015 financing entities , the revenue and expense are included in interest expense , net in the accompanying consolidated statement of operations .", "( b ) the cash receipts are equity distributions from the entities to international paper prior to the formation of the 2015 financing entities .", "after formation of the 2015 financing entities , cash receipts are interest received on the financial assets of special purpose entities. ."], "table": [["in millions", "2015", "2014", "2013"], ["revenue ( a )", "$ 43", "$ 38", "$ 45"], ["expense ( a )", "81", "72", "79"], ["cash receipts ( b )", "21", "22", "33"], ["cash payments ( c )", "71", "73", "84"]], "table_ori": [["In millions", "2015", "2014", "2013"], ["Revenue (a)", "$43", "$38", "$45"], ["Expense (a)", "81", "72", "79"], ["Cash receipts (b)", "21", "22", "33"], ["Cash payments (c)", "71", "73", "84"]]}

Question: based on the review of the activity between the company and the 2015 financing entities what was the ratio of the cash payments to cash receipts in 2013
Evidence:
table_3: in millions the cash receipts ( b ) of 2015 is 21 ; the cash receipts ( b ) of 2014 is 22 ; the cash receipts ( b ) of 2013 is 33 ;
table_4: in millions the cash payments ( c ) of 2015 is 71 ; the cash payments ( c ) of 2014 is 73 ; the cash payments ( c ) of 2013 is 84 ;
Program: divide(84, 33)
Answer:
str_answer: 2.55
exe_answer: 2.54545