wandb/finqa-data-processed huggingface dataset:
news corporation notes to the consolidated financial statements contract liabilities and assets the company 2019s deferred revenue balance primarily relates to amounts received from customers for subscriptions paid in advance of the services being provided . the following table presents changes in the deferred revenue balance for the fiscal year ended june 30 , 2019 : for the fiscal year ended june 30 , 2019 ( in millions ) .

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• , for the fiscal year ended june 30 2019 ( in millions )
• balance as of july 1 2018, $ 510
• deferral of revenue, 3008
• recognition of deferred revenue ( a ), -3084 ( 3084 )
• other, -6 ( 6 )
• balance as of june 30 2019, $ 428
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( a ) for the fiscal year ended june 30 , 2019 , the company recognized approximately $ 493 million of revenue which was included in the opening deferred revenue balance . contract assets were immaterial for disclosure as of june 30 , 2019 . practical expedients the company typically expenses sales commissions incurred to obtain a customer contract as those amounts are incurred as the amortization period is 12 months or less . these costs are recorded within selling , general and administrative in the statements of operations . the company also applies the practical expedient for significant financing components when the transfer of the good or service is paid within 12 months or less , or the receipt of consideration is received within 12 months or less of the transfer of the good or service . other revenue disclosures during the fiscal year ended june 30 , 2019 , the company recognized approximately $ 316 million in revenues related to performance obligations that were satisfied or partially satisfied in a prior reporting period . the remaining transaction price related to unsatisfied performance obligations as of june 30 , 2019 was approximately $ 354 million , of which approximately $ 182 million is expected to be recognized during fiscal 2020 , approximately $ 129 million is expected to be recognized in fiscal 2021 , $ 35 million is expected to be recognized in fiscal 2022 , $ 5 million is expected to be recognized in fiscal 2023 , with the remainder to be recognized thereafter . these amounts do not include ( i ) contracts with an expected duration of one year or less , ( ii ) contracts for which variable consideration is determined based on the customer 2019s subsequent sale or usage and ( iii ) variable consideration allocated to performance obligations accounted for under the series guidance that meets the allocation objective under asc 606 . note 4 . acquisitions , disposals and other transactions fiscal 2019 opcity in october 2018 , the company acquired opcity , a market-leading real estate technology platform that matches qualified home buyers and sellers with real estate professionals in real time . the total transaction value was approximately $ 210 million , consisting of approximately $ 182 million in cash , net of $ 7 million of cash .

Question: what was the value in millions of non cash assets for the transaction in which opcity was acquired?
Program: subtract(210, 182)
Answer: 28.0
jpmorgan chase & co./2012 annual report 167 the chart shows that for year ended december 31 , 2012 , the firm posted market risk related gains on 220 of the 261 days in this period , with gains on eight days exceeding $ 200 million . the chart includes year to date losses incurred in the synthetic credit portfolio . cib and credit portfolio posted market risk-related gains on 254 days in the period . the inset graph looks at those days on which the firm experienced losses and depicts the amount by which var exceeded the actual loss on each of those days . of the losses that were sustained on the 41 days of the 261 days in the trading period , the firm sustained losses that exceeded the var measure on three of those days . these losses in excess of the var all occurred in the second quarter of 2012 and were due to the adverse effect of market movements on risk positions in the synthetic credit portfolio held by cio . during the year ended december 31 , 2012 , cib and credit portfolio experienced seven loss days ; none of the losses on those days exceeded their respective var measures . other risk measures debit valuation adjustment sensitivity the following table provides information about the gross sensitivity of dva to a one-basis-point increase in jpmorgan chase 2019s credit spreads . this sensitivity represents the impact from a one-basis-point parallel shift in jpmorgan chase 2019s entire credit curve . however , the sensitivity at a single point in time multiplied by the change in credit spread at a single maturity point may not be representative of the actual dva gain or loss realized within a period . the actual results reflect the movement in credit spreads across various maturities , which typically do not move in a parallel fashion , and is the product of a constantly changing exposure profile , among other factors . debit valuation adjustment sensitivity ( in millions ) one basis-point increase in jpmorgan chase 2019s credit spread .

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Row 1: ( in millions ), one basis-point increase injpmorgan chase 2019s credit spread
Row 2: december 31 2012, $ 34
Row 3: december 31 2011, 35
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economic-value stress testing along with var , stress testing is important in measuring and controlling risk . while var reflects the risk of loss due to adverse changes in markets using recent historical market behavior as an indicator of losses , stress testing captures the firm 2019s exposure to unlikely but plausible events in abnormal markets . the firm runs weekly stress tests on market-related risks across the lines of business using multiple scenarios that assume significant changes in risk factors such as credit spreads , equity prices , interest rates , currency rates or commodity prices . the framework uses a grid-based approach , which calculates multiple magnitudes of stress for both market rallies and market sell-offs for .

Question: how often did the firm sustain losses that exceeded the var measure?
Program: divide(const_3, 261)
Answer: 0.01149
notes to consolidated financial statements the following table sets forth the activity related to the 2005 restructuring plan liabilities . ( millions ) .

balance at january 1 2005 | $ 2014
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expensed in 2005 | 141
cash payments in 2005 | -23 ( 23 )
foreign currency revaluation | -2 ( 2 )
balance at december 31 2005 | 116
expensed in 2006 | 155
cash payments in 2006 | -141 ( 141 )
foreign currency revaluation | 4
balance at december 31 2006 | 134
expensed in 2007 | 38
cash payments in 2007 | -110 ( 110 )
foreign currency revaluation | 1
balance at december 31 2007 | $ 63

aon 2019s unpaid restructuring liabilities are included in both accounts payable and accrued liabilities and other non-current liabilities in the consolidated statements of financial position . aon corporation .

Question: what is the net change in aon 2019s unpaid restructuring liabilities during 2006?
Program: add(155, -141), add(#0, 4)
Answer: 18.0
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 , 2017 . the graph assumes an investment of $ 100 in each of our common stock , the s&p 500 , and the peer group on december 31 , 2012 , and that dividends were reinvested when paid. .

Row 1: , 12/31/2012, 12/31/2013, 12/31/2014, 12/31/2015, 12/31/2016, 12/31/2017
Row 2: hum, $ 100, $ 152, $ 214, $ 267, $ 307, $ 377
Row 3: s&p 500, $ 100, $ 132, $ 150, $ 153, $ 171, $ 208
Row 4: peer group, $ 100, $ 137, $ 175, $ 186, $ 188, $ 238

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

Question: what is the highest return for the second year of the investment?
Program: subtract(214, 100)
Answer: 114.0
table of contents celanese purchases of its equity securities information regarding repurchases of our common stock during the three months ended december 31 , 2017 is as follows : period number of shares purchased ( 1 ) average price paid per share total number of shares purchased as part of publicly announced program approximate dollar value of shares remaining that may be purchased under the program ( 2 ) .

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• period, totalnumberof sharespurchased ( 1 ), averageprice paidper share, total numberof sharespurchased aspart of publiclyannounced program, approximatedollarvalue of sharesremaining thatmay bepurchased underthe program ( 2 )
• october 1 - 31 2017, 10676, $ 104.10, 2014, $ 1531000000
• november 1 - 30 2017, 924, $ 104.02, 2014, $ 1531000000
• december 1 - 31 2017, 38605, $ 106.36, 2014, $ 1531000000
• total, 50205, , 2014, 
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___________________________ ( 1 ) represents shares withheld from employees to cover their statutory minimum withholding requirements for personal income taxes related to the vesting of restricted stock units . ( 2 ) our board of directors has authorized the aggregate repurchase of $ 3.9 billion of our common stock since february 2008 , including an increase of $ 1.5 billion on july 17 , 2017 . see note 17 - stockholders' equity in the accompanying consolidated financial statements for further information. .

Question: what is the total authorized the aggregate repurchase of common stock since february 2008 including the additional amount authorized in 2017 in billions
Program: add(3.9, 1.5)
Answer: 5.4
instruments at fair value and to recognize the effective and ineffective portions of the cash flow hedges . ( 2 ) for the year ended december 31 , 2000 , earnings available to common stockholders includes reductions of $ 2371 of preferred stock dividends and $ 16266 for the redemption of pca 2019s 123 20448% ( 20448 % ) preferred stock . ( 3 ) on october 13 , 2003 , pca announced its intention to begin paying a quarterly cash dividend of $ 0.15 per share , or $ 0.60 per share annually , on its common stock . the first quarterly dividend of $ 0.15 per share was paid on january 15 , 2004 to shareholders of record as of december 15 , 2003 . pca did not declare any dividends on its common stock in 2000 - 2002 . ( 4 ) total long-term obligations include long-term debt , short-term debt and the current maturities of long-term debt . item 7 . management 2019s discussion and analysis of financial condition and results of operations the following discussion of historical results of operations and financial condition should be read in conjunction with the audited financial statements and the notes thereto which appear elsewhere in this report . overview on april 12 , 1999 , pca acquired the containerboard and corrugated products business of pactiv corporation ( the 201cgroup 201d ) , formerly known as tenneco packaging inc. , a wholly owned subsidiary of tenneco , inc . the group operated prior to april 12 , 1999 as a division of pactiv , and not as a separate , stand-alone entity . from its formation in january 1999 and through the closing of the acquisition on april 12 , 1999 , pca did not have any significant operations . the april 12 , 1999 acquisition was accounted for using historical values for the contributed assets . purchase accounting was not applied because , under the applicable accounting guidance , a change of control was deemed not to have occurred as a result of the participating veto rights held by pactiv after the closing of the transactions under the terms of the stockholders agreement entered into in connection with the transactions . results of operations year ended december 31 , 2004 compared to year ended december 31 , 2003 the historical results of operations of pca for the years ended december , 31 2004 and 2003 are set forth the below : for the year ended december 31 , ( in millions ) 2004 2003 change .

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( in millions ) | 2004 | 2003 | change
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net sales | $ 1890.1 | $ 1735.5 | $ 154.6
income before interest and taxes | $ 140.5 | $ 96.9 | $ 43.6
interest expense net | -29.6 ( 29.6 ) | -121.8 ( 121.8 ) | 92.2
income ( loss ) before taxes | 110.9 | -24.9 ( 24.9 ) | 135.8
( provision ) benefit for income taxes | -42.2 ( 42.2 ) | 10.5 | -52.7 ( 52.7 )
net income ( loss ) | $ 68.7 | $ -14.4 ( 14.4 ) | $ 83.1
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Question: by what percent did net sales increase from 2003 to 2004?
Program: divide(154.6, 1735.5)
Answer: 0.08908
4 . business restructuring and cost reduction actions the charges we record for business restructuring and cost reduction actions have been excluded from segment operating income and are reflected on the consolidated income statements as 201cbusiness restructuring and cost reduction actions . 201d 2014 charge on 18 september 2014 , we announced plans to reorganize the company , including realignment of our businesses in new reporting segments and organizational changes , effective as of 1 october 2014 . refer to note 25 , business segment and geographic information , for additional details . as a result of this initiative , we will incur ongoing severance and other charges . during the fourth quarter of 2014 , an expense of $ 12.7 ( $ 8.2 after-tax , or $ .04 per share ) was incurred relating to the elimination of approximately 50 positions . the 2014 charge related to the businesses at the segment level as follows : $ 4.4 in merchant gases , $ 4.1 in tonnage gases , $ 2.4 in electronics and performance materials , and $ 1.8 in equipment and energy . 2013 plan during the fourth quarter of 2013 , we recorded an expense of $ 231.6 ( $ 157.9 after-tax , or $ .74 per share ) reflecting actions to better align our cost structure with current market conditions . the asset and contract actions primarily impacted the electronics business due to continued weakness in the photovoltaic ( pv ) and light-emitting diode ( led ) markets . the severance and other contractual benefits primarily impacted our merchant gases business and corporate functions in response to weaker than expected business conditions in europe and asia , reorganization of our operations and functional areas , and previously announced senior executive changes . the remaining planned actions associated with severance were completed in the first quarter of 2015 . the 2013 charges relate to the businesses at the segment level as follows : $ 61.0 in merchant gases , $ 28.6 in tonnage gases , $ 141.0 in electronics and performance materials , and $ 1.0 in equipment and energy . the following table summarizes the carrying amount of the accrual for the 2013 plan at 30 september 2014 : severance and other benefits actions contract actions/other total .

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, severance and other benefits, asset actions, contract actions/other, total
2013 charge, $ 71.9, $ 100.4, $ 59.3, $ 231.6
amount reflected in pension liability, -6.9 ( 6.9 ), 2014, 2014, -6.9 ( 6.9 )
noncash expenses, 2014, -100.4 ( 100.4 ), 2014, -100.4 ( 100.4 )
cash expenditures, -3.0 ( 3.0 ), 2014, -58.5 ( 58.5 ), -61.5 ( 61.5 )
currency translation adjustment, .4, 2014, 2014, .4
30 september 2013, $ 62.4, $ 2014, $ .8, $ 63.2
cash expenditures, -51.7 ( 51.7 ), 2014, -.8 ( .8 ), -52.5 ( 52.5 )
currency translation adjustment, -.6 ( .6 ), 2014, 2014, -.6 ( .6 )
30 september 2014, $ 10.1, $ 2014, $ 2014, $ 10.1
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Question: taking into account the 2014 charge related to the businesses for a segment , what is the percentage of the merchant gases segment concerning all of them?
Program: add(4.4, 4.1), add(2.4, 1.8), add(#0, #1), divide(4.4, #2)
Answer: 0.34646
the fair value measurements of the borrowings under our credit agreement and receivables facility are classified as level 2 within the fair value hierarchy since they are determined based upon significant inputs observable in the market , including interest rates on recent financing transactions with similar terms and maturities . we estimated the fair value by calculating the upfront cash payment a market participant would require at december 31 , 2016 to assume these obligations . the fair value of our notes is classified as level 1 within the fair value hierarchy since it is determined based upon observable market inputs including quoted market prices in an active market . the fair value of our euro notes is determined based upon observable market inputs including quoted market prices in a market that is not active , and therefore is classified as level 2 within the fair value hierarchy . note 12 . commitments and contingencies operating leases we are obligated under noncancelable operating leases for corporate office space , warehouse and distribution facilities , trucks and certain equipment . the future minimum lease commitments under these leases at december 31 , 2016 are as follows ( in thousands ) : years ending december 31: .

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2017 | $ 200450
2018 | 168926
2019 | 136462
2020 | 110063
2021 | 82494
thereafter | 486199
future minimum lease payments | $ 1184594
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rental expense for operating leases was approximately $ 211.5 million , $ 168.4 million and $ 148.5 million during the years ended december 31 , 2016 , 2015 and 2014 , respectively . we guarantee the residual values of the majority of our truck and equipment operating leases . the residual values decline over the lease terms to a defined percentage of original cost . in the event the lessor does not realize the residual value when a piece of equipment is sold , we would be responsible for a portion of the shortfall . similarly , if the lessor realizes more than the residual value when a piece of equipment is sold , we would be paid the amount realized over the residual value . had we terminated all of our operating leases subject to these guarantees at december 31 , 2016 , our portion of the guaranteed residual value would have totaled approximately $ 59.0 million . we have not recorded a liability for the guaranteed residual value of equipment under operating leases as the recovery on disposition of the equipment under the leases is expected to approximate the guaranteed residual value . litigation and related contingencies we have certain contingencies resulting from litigation , claims and other commitments and are subject to a variety of environmental and pollution control laws and regulations incident to the ordinary course of business . we currently expect that the resolution of such contingencies will not materially affect our financial position , results of operations or cash flows. .

Question: what was the percentage change in rental expense for operating leases from 2015 to 2016?
Program: subtract(211.5, 168.4), divide(#0, 168.4)
Answer: 0.25594
we have not capitalized any stock-based compensation costs during the years ended december 31 , 2018 , 2017 , and as of december 31 , 2018 , unrecognized compensation expense related to unvested rsus is expected to be recognized as follows ( in thousands ) : .

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	rsus
2019	$ 15166
2020	9715
2021	6315
2022	3458
2023	150
total unrecognized compensation expense	$ 34804
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stock-based compensation expense related to these awards will be different to the extent that forfeitures are realized. .

Question: in 2018 what was the percent of the total unrecognized compensation expense due in 2020
Program: divide(9715, 34804)
Answer: 0.27913
intangible asset amortization expense amounted to $ 12 million , $ 4 million and $ 4 million for the years ended december 31 , 2018 , 2017 and 2016 , respectively . estimated amortization expense for the next five years subsequent to december 31 , 2018 is as follows: .

 | amount
2019 | $ 15
2020 | 13
2021 | 11
2022 | 10
2023 | 7

note 9 : shareholders 2019 equity common stock under the dividend reinvestment and direct stock purchase plan ( the 201cdrip 201d ) , shareholders may reinvest cash dividends and purchase additional company common stock , up to certain limits , through the plan administrator without commission fees . shares purchased by participants through the drip may be newly issued shares , treasury shares , or at the company 2019s election , shares purchased by the plan administrator in the open market or in privately negotiated transactions . purchases generally will be made and credited to drip accounts once each week . as of december 31 , 2018 , there were approximately 4.2 million shares available for future issuance under the drip . anti-dilutive stock repurchase program in february 2015 , the company 2019s board of directors authorized an anti-dilutive stock repurchase program , which allowed the company to purchase up to 10 million shares of its outstanding common stock over an unrestricted period of time . the company repurchased 0.6 million shares and 0.7 million shares of common stock in the open market at an aggregate cost of $ 45 million and $ 54 million under this program for the years ended december 31 , 2018 and 2017 , respectively . as of december 31 , 2018 , there were 5.5 million shares of common stock available for purchase under the program. .

Question: what is total intangible asset amortization expense ( millions ) for the years ended december 31 , 2018 , 2017 and 2016?
Program: add(12, const_4), add(#0, const_4)
Answer: 20.0
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( $ in millions except per share amounts ), year ended december 31 2014 1st qtr, year ended december 31 2014 2nd qtr, year ended december 31 2014 3rd qtr, year ended december 31 2014 4th qtr ( 3 )
sales and service revenues, $ 1594, $ 1719, $ 1717, $ 1927
operating income ( loss ), 159, 181, 171, 144
earnings ( loss ) before income taxes, 132, 152, 144, 79
net earnings ( loss ), 90, 100, 96, 52
dividends declared per share, $ 0.20, $ 0.20, $ 0.20, $ 0.40
basic earnings ( loss ) per share, $ 1.83, $ 2.05, $ 1.97, $ 1.07
diluted earnings ( loss ) per share, $ 1.81, $ 2.04, $ 1.96, $ 1.05
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( 3 ) in the fourth quarter of 2014 , the company recorded a $ 47 million goodwill impairment charge . item 9 . changes in and disagreements with accountants on accounting and financial disclosure item 9a . controls and procedures disclosure controls and procedures the company's management , with the participation of the company's chief executive officer and chief financial officer , has evaluated the effectiveness of the company's disclosure controls and procedures ( as defined in rules 13a-15 ( e ) and 15d-15 ( e ) under the securities exchange act of 1934 , as amended ( the "exchange act" ) ) as of december 31 , 2015 . based on that evaluation , the company's chief executive officer and chief financial officer concluded that , as of december 31 , 2015 , the company's disclosure controls and procedures were effective to ensure that information required to be disclosed in reports the company files or submits under the exchange act is ( i ) recorded , processed , summarized and reported within the time periods specified in sec rules and forms , and ( ii ) accumulated and communicated to management to allow their timely decisions regarding required disclosure . changes in internal control over financial reporting during the three months ended december 31 , 2015 , no change occurred in the company's internal control over financial reporting that materially affected , or is reasonably likely to materially affect , the company's internal control over financial reporting. .

Question: what is the net income margin in the q1 of 2014?
Program: divide(90, 1594)
Answer: 0.05646