sharick008/convfinqa 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 .

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

Questions:
what is the difference in total incentive compensation from 2017 to 2018?
what percentage change does this represent from 2017?

Answers:
-230
-10.3%
entergy louisiana , llc and subsidiaries management 2019s financial discussion and analysis results of operations net income 2016 compared to 2015 net income increased $ 175.4 million primarily due to the effect of a settlement with the irs related to the 2010-2011 irs audit , which resulted in a $ 136.1 million reduction of income tax expense . also contributing to the increase were lower other operation and maintenance expenses , higher net revenue , and higher other income . the increase was partially offset by higher depreciation and amortization expenses , higher interest expense , and higher nuclear refueling outage expenses . 2015 compared to 2014 net income increased slightly , by $ 0.6 million , primarily due to higher net revenue and a lower effective income tax rate , offset by higher other operation and maintenance expenses , higher depreciation and amortization expenses , lower other income , and higher interest expense . net revenue 2016 compared to 2015 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 . following is an analysis of the change in net revenue comparing 2016 to 2015 . amount ( in millions ) .

amount ( in millions ): 2015 net revenue: 2408.8
retail electric price: 69
transmission equalization: -6.5
volume/weather: -6.7
louisiana act 55 financing savings obligation: -17.2
other: -9
2016 net revenue: 2438.4

the retail electric price variance is primarily due to an increase in formula rate plan revenues , implemented with the first billing cycle of march 2016 , to collect the estimated first-year revenue requirement related to the purchase of power blocks 3 and 4 of the union power station . see note 2 to the financial statements for further discussion . the transmission equalization variance is primarily due to changes in transmission investments , including entergy louisiana 2019s exit from the system agreement in august 2016 . the volume/weather variance is primarily due to the effect of less favorable weather on residential sales , partially offset by an increase in industrial usage and an increase in volume during the unbilled period . the increase .

Questions:
what is the change in net revenue from 2015 to 2016 for entergy louisiana?
what is the net revenue in 2015?
what growth rate does this rerpesent?

Answers:
29.6
2408.8
1.2%
5 . commitments and contingencies rental expense related to office , warehouse space and real estate amounted to $ 608 , $ 324 , and $ 281 for the years ended december 25 , 2004 , december 27 , 2003 , and december 28 , 2002 , respectively . future minimum lease payments are as follows : at december 25 , 2004 , the company expects future costs of approximately $ 900 for the completion of its facility expansion in olathe , kansas . certain cash balances of gel are held as collateral by a bank securing payment of the united kingdom value-added tax requirements . these amounted to $ 1457 and $ 1602 at december 25 , 2004 and december 27 , 2003 , respectively , and are reported as restricted cash . in the normal course of business , the company and its subsidiaries are parties to various legal claims , actions , and complaints , including matters involving patent infringement and other intellectual property claims and various other risks . it is not possible to predict with certainty whether or not the company and its subsidiaries will ultimately be successful in any of these legal matters , or if not , what the impact might be . however , the company 2019s management does not expect that the results in any of these legal proceedings will have a material adverse effect on the company 2019s results of operations , financial position or cash flows . 6 . employee benefit plans gii sponsors an employee retirement plan under which its employees may contribute up to 50% ( 50 % ) of their annual compensation subject to internal revenue code maximum limitations and to which gii contributes a specified percentage of each participant 2019s annual compensation up to certain limits as defined in the plan . additionally , gel has a defined contribution plan under which its employees may contribute up to 5% ( 5 % ) of their annual compensation . both gii and gel contribute an amount determined annually at the discretion of the board of directors . during the years ended december 25 , 2004 , december 27 , 2003 , and december 28 , 2002 , expense related to these plans of $ 5183 , $ 4197 , and $ 2728 , respectively , was charged to operations . certain of the company 2019s foreign subsidiaries participate in local defined benefit pension plans . contributions are calculated by formulas that consider final pensionable salaries . neither obligations nor contributions for the years ended december 25 , 2004 , december 27 , 2003 , and december 28 , 2002 were significant. .

amount: 2005: 512
2006: 493
2007: 493
2008: 474
2009: 474
thereafter: 3452

.

Questions:
what is the ratio of 2003 expense related to the plans to 2002?
what is that less 1?

Answers:
1.5384
53.84%
the agencies consider many factors in determining the final rating of an insurance company . one consideration is the relative level of statutory surplus necessary to support the business written . statutory surplus represents the capital of the insurance company reported in accordance with accounting practices prescribed by the applicable state insurance department . see part i , item 1a . risk factors 2014 201cdowngrades in our financial strength or credit ratings , which may make our products less attractive , could increase our cost of capital and inhibit our ability to refinance our debt , which would have a material adverse effect on our business , financial condition , results of operations and liquidity . 201d statutory surplus the table below sets forth statutory surplus for the company 2019s insurance companies as of december 31 , 2014 and 2013: .

2014: u.s . life insurance subsidiaries includes domestic captive insurance subsidiaries in 2013: 7157
property and casualty insurance subsidiaries: 8069
total: 15226
2013: u.s . life insurance subsidiaries includes domestic captive insurance subsidiaries in 2013: 6639
property and casualty insurance subsidiaries: 8022
total: 14661

statutory capital and surplus for the u.s . life insurance subsidiaries , including domestic captive insurance subsidiaries in 2013 , increased by $ 518 , primarily due to variable annuity surplus impacts of $ 788 , net income from non-variable annuity business of $ 187 , increases in unrealized gains from other invested assets carrying values of $ 138 , partially offset by returns of capital of $ 500 , and changes in reserves on account of change in valuation basis of $ 100 . effective april 30 , 2014 the last domestic captive ceased operations . statutory capital and surplus for the property and casualty insurance increased by $ 47 , primarily due to statutory net income of $ 1.1 billion , and unrealized gains on investments of $ 1.4 billion , largely offset by dividends to the hfsg holding company of $ 2.5 billion . the company also held regulatory capital and surplus for its former operations in japan until the sale of those operations on june 30 , 2014 . under the accounting practices and procedures governed by japanese regulatory authorities , the company 2019s statutory capital and surplus was $ 1.2 billion as of december 31 , 2013. .

Questions:
what is the balance of u.s . life insurance subsidiaries includes domestic captive insurance subsidiaries in 2014?
what about in 2013?
what is the total for both years?
what is the yearly average?

Answers:
7157
6639
13796
6898
stock performance graph the following graph provides a comparison of five year cumulative total stockholder returns of teleflex common stock , the standard & poor 2019s ( s&p ) 500 stock index and the s&p 500 healthcare equipment & supply index . the annual changes for the five-year period shown on the graph are based on the assumption that $ 100 had been invested in teleflex common stock and each index on december 31 , 2009 and that all dividends were reinvested . market performance .

2009: teleflex incorporated: 100
s&p 500 index: 100
s&p 500 healthcare equipment & supply index: 100
2010: teleflex incorporated: 102
s&p 500 index: 115
s&p 500 healthcare equipment & supply index: 97
2011: teleflex incorporated: 119
s&p 500 index: 117
s&p 500 healthcare equipment & supply index: 97
2012: teleflex incorporated: 142
s&p 500 index: 136
s&p 500 healthcare equipment & supply index: 113
2013: teleflex incorporated: 190
s&p 500 index: 180
s&p 500 healthcare equipment & supply index: 144
2014: teleflex incorporated: 235
s&p 500 index: 205
s&p 500 healthcare equipment & supply index: 182

s&p 500 healthcare equipment & supply index 100 97 97 113 144 182 .

Questions:
what was the difference in the share price of teleflex incorporated between 2009 and 2010?
and the price as of 2009?
so what was the rate of return during this time?

Answers:
2
100
2%
comparison of cumulative return among lkq corporation , the nasdaq stock market ( u.s. ) index and the peer group .

12/31/2007: lkq corporation: 100
nasdaq stock market ( u.s. ) index: 100
peer group: 100
12/31/2008: lkq corporation: 55
nasdaq stock market ( u.s. ) index: 59
peer group: 83
12/31/2009: lkq corporation: 93
nasdaq stock market ( u.s. ) index: 86
peer group: 100
12/31/2010: lkq corporation: 108
nasdaq stock market ( u.s. ) index: 100
peer group: 139
12/31/2011: lkq corporation: 143
nasdaq stock market ( u.s. ) index: 98
peer group: 187
12/31/2012: lkq corporation: 201
nasdaq stock market ( u.s. ) index: 114
peer group: 210

this stock performance information is "furnished" and shall not be deemed to be "soliciting material" or subject to rule 14a , shall not be deemed "filed" for purposes of section 18 of the securities exchange act of 1934 or otherwise subject to the liabilities of that section , and shall not be deemed incorporated by reference in any filing under the securities act of 1933 or the securities exchange act of 1934 , whether made before or after the date of this report and irrespective of any general incorporation by reference language in any such filing , except to the extent that it specifically incorporates the information by reference . information about our common stock that may be issued under our equity compensation plans as of december 31 , 2012 included in part iii , item 12 of this annual report on form 10-k is incorporated herein by reference. .

Questions:
what was the change in value of lkq corporation price between 2007 and 2012?
what was the price of lkq corporation in 2007?
what is the percent change?
what was the change in value of the peer group between 2007 and 2012?
what is the percent change?

Answers:
101
100
101%
110
110%
dividends for a summary of the cash dividends paid on citi 2019s outstanding common stock during 2009 and 2010 , see note 33 to the consolidated financial statements . for so long as the u.s . government holds any citigroup trust preferred securities acquired pursuant to the exchange offers consummated in 2009 , citigroup has agreed not to pay a quarterly common stock dividend exceeding $ 0.01 per quarter , subject to certain customary exceptions . further , any dividend on citi 2019s outstanding common stock would need to be made in compliance with citi 2019s obligations to any remaining outstanding citigroup preferred stock . performance graph comparison of five-year cumulative total return the following graph and table compare the cumulative total return on citigroup 2019s common stock with the cumulative total return of the s&p 500 index and the s&p financial index over the five-year period extending through december 31 , 2010 . the graph and table assume that $ 100 was invested on december 31 , 2005 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 comparison of five-year cumulative total return for the years ended 2006 2007 2008 2009 2010 .

citigroup: 2006: 119.55
2007: 66.1
2008: 15.88
2009: 7.85
2010: 11.22
s&p 500 index: 2006: 115.79
2007: 122.15
2008: 76.96
2009: 97.33
2010: 111.99
s&p financial index: 2006: 119.19
2007: 96.98
2008: 43.34
2009: 50.8
2010: 56.96

.

Questions:
what was the change in value of the cititgroup's common stock from the year of 2005 to 2010?
and what was the original value invested in that stock in 2005?
how much, then, does that change represent in relation to this invested value, in percentage?

Answers:
-88.78
100
-88.78%
stock performance graph the following graph provides a comparison of five year cumulative total stockholder returns of teleflex common stock , the standard & poor 2019s ( s&p ) 500 stock index and the s&p 500 healthcare equipment & supply index . the annual changes for the five-year period shown on the graph are based on the assumption that $ 100 had been invested in teleflex common stock and each index on december 31 , 2010 and that all dividends were reinvested . market performance .

2010: teleflex incorporated: 100
s&p 500 index: 100
s&p 500 healthcare equipment & supply index: 100
2011: teleflex incorporated: 117
s&p 500 index: 102
s&p 500 healthcare equipment & supply index: 99
2012: teleflex incorporated: 138
s&p 500 index: 118
s&p 500 healthcare equipment & supply index: 116
2013: teleflex incorporated: 185
s&p 500 index: 157
s&p 500 healthcare equipment & supply index: 148
2014: teleflex incorporated: 229
s&p 500 index: 178
s&p 500 healthcare equipment & supply index: 187
2015: teleflex incorporated: 266
s&p 500 index: 181
s&p 500 healthcare equipment & supply index: 199

s&p 500 healthcare equipment & supply index 100 99 116 148 187 199 .

Questions:
what is value of the s&p index in 2015?
what is the 2010 value?
what is the change in value?
what is 1000000 divided by 100?
what is the change in value times the number of shares?

Answers:
181
100
81
10000
810000
the contractual maturities of held-to-maturity securities as of january 30 , 2009 were in excess of three years and were $ 31.4 million at cost and $ 28.9 million at fair value , respectively . for the successor year ended january 30 , 2009 and period ended february 1 , 2008 , and the predecessor period ended july 6 , 2007 and year ended february 2 , 2007 , gross realized gains and losses on the sales of available-for-sale securities were not material . the cost of securities sold is based upon the specific identification method . merchandise inventories inventories are stated at the lower of cost or market with cost determined using the retail last-in , first-out ( 201clifo 201d ) method . under the company 2019s retail inventory method ( 201crim 201d ) , the calculation of gross profit and the resulting valuation of inventories at cost are computed by applying a calculated cost-to-retail inventory ratio to the retail value of sales at a department level . costs directly associated with warehousing and distribution are capitalized into inventory . the excess of current cost over lifo cost was approximately $ 50.0 million at january 30 , 2009 and $ 6.1 million at february 1 , 2008 . current cost is determined using the retail first-in , first-out method . the company 2019s lifo reserves were adjusted to zero at july 6 , 2007 as a result of the merger . the successor recorded lifo provisions of $ 43.9 million and $ 6.1 million during 2008 and 2007 , respectively . the predecessor recorded a lifo credit of $ 1.5 million in 2006 . in 2008 , the increased commodity cost pressures mainly related to food and pet products which have been driven by fruit and vegetable prices and rising freight costs . increases in petroleum , resin , metals , pulp and other raw material commodity driven costs also resulted in multiple product cost increases . the company intends to address these commodity cost increases through negotiations with its vendors and by increasing retail prices as necessary . on a quarterly basis , the company estimates the annual impact of commodity cost fluctuations based upon the best available information at that point in time . store pre-opening costs pre-opening costs related to new store openings and the construction periods are expensed as incurred . property and equipment property and equipment are recorded at cost . the company provides for depreciation and amortization on a straight-line basis over the following estimated useful lives: .

20: buildings: 39
furniture fixtures and equipment: 3

improvements of leased properties are amortized over the shorter of the life of the applicable lease term or the estimated useful life of the asset. .

Questions:
what is the sum of lifo provisions recorded in 2007 and 2008?
what about the difference in the held-to-maturity securities at cost and at fair value in 2009?

Answers:
50
2.5
apple inc . | 2016 form 10-k | 20 company stock performance the following graph shows a comparison of cumulative total shareholder return , calculated on a dividend reinvested basis , for the company , the s&p 500 index , the s&p information technology index and the dow jones u.s . technology supersector index for the five years ended september 24 , 2016 . the graph assumes $ 100 was invested in each of the company 2019s common stock , the s&p 500 index , the s&p information technology index and the dow jones u.s . technology supersector index as of the market close on september 23 , 2011 . note that historic stock price performance is not necessarily indicative of future stock price performance . * $ 100 invested on 9/23/11 in stock or index , including reinvestment of dividends . data points are the last day of each fiscal year for the company 2019s common stock and september 30th for indexes . copyright a9 2016 s&p , a division of mcgraw hill financial . all rights reserved . copyright a9 2016 dow jones & co . all rights reserved . september september september september september september .

september2011: apple inc .: 100
s&p 500 index: 100
s&p information technology index: 100
dow jones u.s . technology supersector index: 100
september2012: apple inc .: 166
s&p 500 index: 130
s&p information technology index: 132
dow jones u.s . technology supersector index: 130
september2013: apple inc .: 123
s&p 500 index: 155
s&p information technology index: 142
dow jones u.s . technology supersector index: 137
september2014: apple inc .: 183
s&p 500 index: 186
s&p information technology index: 183
dow jones u.s . technology supersector index: 178
september2015: apple inc .: 212
s&p 500 index: 185
s&p information technology index: 187
dow jones u.s . technology supersector index: 177
september2016: apple inc .: 213
s&p 500 index: 213
s&p information technology index: 230
dow jones u.s . technology supersector index: 217

.

Questions:
what was the value of the dow jones u.s. technology supersector index in 2016?
what was the value of the dow jones u.s. technology supersector index in 2011?
what is the difference between those two value?
what is the difference divided by the index start value?

Answers:
217
100
117
117%
value , which may be maturity , the company does not consider these investments to be other-than-temporarily impaired as of december 31 , 2005 and 2004 . gross realized gains and losses for 2005 were $ 15000 and $ 75000 , respectively . gross realized gains and losses for 2004 were $ 628000 and $ 205000 , respectively . gross realized gains for 2003 were $ 1249000 . there were no gross realized losses for 2003 . maturities stated are effective maturities . f . restricted cash at december 31 , 2005 and 2004 , the company held $ 41482000 and $ 49847000 , respectively , in restricted cash . at december 31 , 2005 and 2004 the balance was held in deposit with certain banks predominantly to collateralize conditional stand-by letters of credit in the names of the company's landlords pursuant to certain operating lease agreements . g . property and equipment property and equipment consist of the following at december 31 ( in thousands ) : depreciation expense for the years ended december 31 , 2005 , 2004 and 2003 was $ 26307000 , $ 28353000 and $ 27988000 respectively . in 2005 and 2004 , the company wrote off certain assets that were fully depreciated and no longer utilized . there was no effect on the company's net property and equipment . additionally , the company wrote off or sold certain assets that were not fully depreciated . the net loss on disposal of those assets was $ 344000 for 2005 and $ 43000 for 2004 . h . investments in accordance with the company's policy , as outlined in note b , "accounting policies" the company assessed its investment in altus pharmaceuticals , inc . ( "altus" ) , which it accounts for using the cost method , and determined that there had not been any adjustments to the fair values of that investment which would indicate a decrease in its fair value below the carrying value that would require the company to write down the investment basis of the asset , as of december 31 , 2005 and december 31 , 2004 . the company's cost basis carrying value in its outstanding equity and warrants of altus was $ 18863000 at december 31 , 2005 and 2004. .

2005: furniture and equipment: 98387
leasehold improvements: 66318
computers: 18971
software: 18683
total property and equipment gross: 202359
less accumulated depreciation and amortization: 147826
total property and equipment net: 54533
2004: furniture and equipment: 90893
leasehold improvements: 65294
computers: 18421
software: 16411
total property and equipment gross: 191019
less accumulated depreciation and amortization: 126794
total property and equipment net: 64225

.

Questions:
what is the net change in the value of furniture and equipment from 2004 and 2005?
what was the value in 2004?
what is the percent change?

Answers:
7494
90893
8.3%