whpthomas/finqa-parquet huggingface dataset:
as of 30 september 2016 and 2015 , there were no assets or liabilities classified as discontinued operations relating to the homecare business . 5 . business restructuring and cost reduction actions the charges we record for business restructuring and cost reduction actions have been excluded from segment operating income . cost reduction actions in fiscal year 2016 , we recognized an expense of $ 33.9 ( $ 24.0 after-tax , or $ .11 per share ) for severance and other benefits related to cost reduction actions which resulted in the elimination of approximately 700 positions . the expenses related primarily to the industrial gases 2013 americas and the industrial gases 2013 emea segments . the following table summarizes the carrying amount of the accrual for cost reduction actions at 30 september severance and other benefits .
considering the years 2015-2016 , what was the decrease observed in the expense for severance and other benefits?
business realignment and reorganization on 18 september 2014 , we announced plans to reorganize the company , including realignment of our businesses in new reporting segments and other organizational changes , effective as of 1 october 2014 . as a result of this reorganization , we incurred severance and other charges . in fiscal year 2015 , we recognized an expense of $ 207.7 ( $ 153.2 after-tax , or $ .71 per share ) . severance and other benefits totaled $ 151.9 and related to the elimination of approximately 2000 positions . asset and associated contract actions totaled $ 55.8 and related primarily to a plant shutdown in the corporate and other segment and the exit of product lines within the industrial gases 2013 global and materials technologies segments . the 2015 charges related to the segments as follows : $ 31.7 in industrial gases 2013 americas , $ 52.2 in industrial gases 2013 emea , $ 10.3 in industrial gases 2013 asia , $ 37.0 in industrial gases 2013 global , $ 27.6 in materials technologies , and $ 48.9 in corporate and other . 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 segments as follows : $ 2.9 in industrial gases 2013 americas , $ 3.1 in industrial gases 2013 emea , $ 1.5 in industrial gases 2013 asia , $ 1.5 in industrial gases 2013 global , $ 1.6 in materials technologies , and $ 2.1 in corporate and other. .
nike , inc . notes to consolidated financial statements 2014 ( continued ) such agreements in place . however , based on the company 2019s historical experience and the estimated probability of future loss , the company has determined that the fair value of such indemnifications is not material to the company 2019s financial position or results of operations . in the ordinary course of its business , the company is involved in various legal proceedings involving contractual and employment relationships , product liability claims , trademark rights , and a variety of other matters . the company does not believe there are any pending legal proceedings that will have a material impact on the company 2019s financial position or results of operations . note 16 2014 restructuring charges during the fourth quarter of fiscal 2009 , the company took necessary steps to streamline its management structure , enhance consumer focus , drive innovation more quickly to market and establish a more scalable , long-term cost structure . as a result , the company reduced its global workforce by approximately 5% ( 5 % ) and incurred pre-tax restructuring charges of $ 195 million , primarily consisting of severance costs related to the workforce reduction . as nearly all of the restructuring activities were completed in the fourth quarter of fiscal 2009 , the company does not expect to recognize additional costs in future periods relating to these actions . the restructuring charge is reflected in the corporate expense line in the segment presentation of pre-tax income in note 19 2014 operating segments and related information . the activity in the restructuring accrual for the year ended may 31 , 2009 is as follows ( in millions ) : .
what was the percentage gain on the sale of starter brand business?
the accrual balance as of may 31 , 2009 will be relieved throughout fiscal year 2010 and early 2011 , as severance payments are completed . the restructuring accrual is included in accrued liabilities in the consolidated balance sheet . as part of its restructuring activities , the company reorganized its nike brand operations geographic structure . in fiscal 2009 , 2008 and 2007 , nike brand operations were organized into the following four geographic regions : u.s. , europe , middle east and africa ( collectively , 201cemea 201d ) , asia pacific , and americas . in the fourth quarter of 2009 , the company initiated a reorganization of the nike brand business into a new operating model . as a result of this reorganization , beginning in the first quarter of fiscal 2010 , the nike brand operations will consist of the following six geographies : north america , western europe , central/eastern europe , greater china , japan , and emerging markets . note 17 2014 divestitures on december 17 , 2007 , the company completed the sale of the starter brand business to iconix brand group , inc . for $ 60.0 million in cash . this transaction resulted in a gain of $ 28.6 million during the year ended may 31 , 2008. .
synopsys , inc . notes to consolidated financial statements 2014continued the aggregate purchase price consideration was approximately us$ 417.0 million . as of october 31 , 2012 , the total purchase consideration and the preliminary purchase price allocation were as follows: .
what percentage of total purchase allocation is goodwill?
goodwill of $ 247.5 million , which is generally not deductible for tax purposes , primarily resulted from the company 2019s expectation of sales growth and cost synergies from the integration of springsoft 2019s technology and operations with the company 2019s technology and operations . identifiable intangible assets , consisting primarily of technology , customer relationships , backlog and trademarks , were valued using the income method , and are being amortized over three to eight years . acquisition-related costs directly attributable to the business combination were $ 6.6 million for fiscal 2012 and were expensed as incurred in the consolidated statements of operations . these costs consisted primarily of employee separation costs and professional services . fair value of equity awards : pursuant to the merger agreement , the company assumed all the unvested outstanding stock options of springsoft upon the completion of the merger and the vested options were exchanged for cash in the merger . on october 1 , 2012 , the date of the completion of the tender offer , the fair value of the awards to be assumed and exchanged was $ 9.9 million , calculated using the black-scholes option pricing model . the black-scholes option-pricing model incorporates various subjective assumptions including expected volatility , expected term and risk-free interest rates . the expected volatility was estimated by a combination of implied and historical stock price volatility of the options . non-controlling interest : non-controlling interest represents the fair value of the 8.4% ( 8.4 % ) of outstanding springsoft shares that were not acquired during the tender offer process completed on october 1 , 2012 and the fair value of the option awards that were to be assumed or exchanged for cash upon the follow-on merger . the fair value of the non-controlling interest included as part of the aggregate purchase consideration was $ 42.8 million and is disclosed as a separate line in the october 31 , 2012 consolidated statements of stockholders 2019 equity . during the period between the completion of the tender offer and the end of the company 2019s fiscal year on october 31 , 2012 , the non-controlling interest was adjusted by $ 0.5 million to reflect the non-controlling interest 2019s share of the operating loss of springsoft in that period . as the amount is not significant , it has been included as part of other income ( expense ) , net , in the consolidated statements of operations. .
entergy corporation and subsidiaries notes to financial statements amount ( in millions ) .
what is the total amount amortized to revenue in the last three years , ( in millions ) ?
subsequent to the closing , entergy received approximately $ 6 million from consumers energy company as part of the post-closing adjustment defined in the asset sale agreement . the post-closing adjustment amount resulted in an approximately $ 6 million reduction in plant and a corresponding reduction in other liabilities . for the ppa , which was at below-market prices at the time of the acquisition , non-utility nuclear will amortize a liability to revenue over the life of the agreement . the amount that will be amortized each period is based upon the difference between the present value calculated at the date of acquisition of each year's difference between revenue under the agreement and revenue based on estimated market prices . amounts amortized to revenue were $ 53 million in 2009 , $ 76 million in 2008 , and $ 50 million in 2007 . the amounts to be amortized to revenue for the next five years will be $ 46 million for 2010 , $ 43 million for 2011 , $ 17 million in 2012 , $ 18 million for 2013 , and $ 16 million for 2014 . nypa value sharing agreements non-utility nuclear's purchase of the fitzpatrick and indian point 3 plants from nypa included value sharing agreements with nypa . in october 2007 , non-utility nuclear and nypa amended and restated the value sharing agreements to clarify and amend certain provisions of the original terms . under the amended value sharing agreements , non-utility nuclear will make annual payments to nypa based on the generation output of the indian point 3 and fitzpatrick plants from january 2007 through december 2014 . non-utility nuclear will pay nypa $ 6.59 per mwh for power sold from indian point 3 , up to an annual cap of $ 48 million , and $ 3.91 per mwh for power sold from fitzpatrick , up to an annual cap of $ 24 million . the annual payment for each year's output is due by january 15 of the following year . non-utility nuclear will record its liability for payments to nypa as power is generated and sold by indian point 3 and fitzpatrick . an amount equal to the liability will be recorded to the plant asset account as contingent purchase price consideration for the plants . in 2009 , 2008 , and 2007 , non-utility nuclear recorded $ 72 million as plant for generation during each of those years . this amount will be depreciated over the expected remaining useful life of the plants . in august 2008 , non-utility nuclear entered into a resolution of a dispute with nypa over the applicability of the value sharing agreements to its fitzpatrick and indian point 3 nuclear power plants after the planned spin-off of the non-utility nuclear business . under the resolution , non-utility nuclear agreed not to treat the separation as a "cessation event" that would terminate its obligation to make the payments under the value sharing agreements . as a result , after the spin-off transaction , enexus will continue to be obligated to make payments to nypa under the amended and restated value sharing agreements. .
notes to consolidated financial statements investments in funds that calculate net asset value per share cash instruments at fair value include investments in funds that are valued based on the net asset value per share ( nav ) of the investment fund . the firm uses nav as its measure of fair value for fund investments when ( i ) the fund investment does not have a readily determinable fair value and ( ii ) the nav of the investment fund is calculated in a manner consistent with the measurement principles of investment company accounting , including measurement of the underlying investments at fair value . the firm 2019s investments in funds that calculate nav primarily consist of investments in firm-sponsored funds where the firm co-invests with third-party investors . the private equity , credit and real estate funds are primarily closed-end funds in which the firm 2019s investments are not eligible for redemption . distributions will be received from these funds as the underlying assets are liquidated and it is estimated that substantially all of the underlying assets of existing funds will be liquidated over the next seven years . the firm continues to manage its existing funds taking into account the transition periods under the volcker rule of the u.s . dodd-frank wall street reform and consumer protection act ( dodd-frank act ) , although the rules have not yet been finalized . the firm 2019s investments in hedge funds are generally redeemable on a quarterly basis with 91 days 2019 notice , subject to a maximum redemption level of 25% ( 25 % ) of the firm 2019s initial investments at any quarter-end . the firm currently plans to comply with the volcker rule by redeeming certain of its interests in hedge funds . the firm redeemed approximately $ 1.06 billion of these interests in hedge funds during the year ended december 2012 . the table below presents the fair value of the firm 2019s investments in , and unfunded commitments to , funds that calculate nav. .
the firm redeemed approximately $ 1.06 billion of these interests in hedge funds during the year ended december 2012 . what percentage was this of the remaining funds at 12/31/21?
1 . these funds primarily invest in a broad range of industries worldwide in a variety of situations , including leveraged buyouts , recapitalizations and growth investments . 2 . these funds generally invest in loans and other fixed income instruments and are focused on providing private high-yield capital for mid- to large-sized leveraged and management buyout transactions , recapitalizations , financings , refinancings , acquisitions and restructurings for private equity firms , private family companies and corporate issuers . 3 . these funds are primarily multi-disciplinary hedge funds that employ a fundamental bottom-up investment approach across various asset classes and strategies including long/short equity , credit , convertibles , risk arbitrage , special situations and capital structure arbitrage . 4 . these funds invest globally , primarily in real estate companies , loan portfolios , debt recapitalizations and direct property . goldman sachs 2012 annual report 127 .
entergy corporation and subsidiaries management's financial discussion and analysis refer to 201cselected financial data - five-year comparison of entergy corporation and subsidiaries 201d which accompanies entergy corporation 2019s financial statements in this report for further information with respect to operating statistics . in november 2007 the board approved a plan to pursue a separation of entergy 2019s non-utility nuclear business from entergy through a spin-off of the business to entergy shareholders . in april 2010 , entergy announced that it planned to unwind the business infrastructure associated with the proposed spin-off transaction . as a result of the plan to unwind the business infrastructure , entergy recorded expenses in 2010 for the write-off of certain capitalized costs incurred in connection with the planned spin-off transaction . these costs are discussed in more detail below and throughout this section . net revenue utility following is an analysis of the change in net revenue comparing 2010 to 2009 . amount ( in millions ) .
what portion of the net change in net revenue is due to the retail electric price?
the volume/weather variance is primarily due to an increase of 8362 gwh , or 8% ( 8 % ) , in billed electricity usage in all retail sectors , including the effect on the residential sector of colder weather in the first quarter 2010 compared to 2009 and warmer weather in the second and third quarters 2010 compared to 2009 . the industrial sector reflected strong sales growth on continuing signs of economic recovery . the improvement in this sector was primarily driven by inventory restocking and strong exports with the chemicals , refining , and miscellaneous manufacturing sectors leading the improvement . the retail electric price variance is primarily due to : increases in the formula rate plan riders at entergy gulf states louisiana effective november 2009 , january 2010 , and september 2010 , at entergy louisiana effective november 2009 , and at entergy mississippi effective july 2009 ; a base rate increase at entergy arkansas effective july 2010 ; rate actions at entergy texas , including base rate increases effective in may and august 2010 ; a formula rate plan provision of $ 16.6 million recorded in the third quarter 2009 for refunds that were made to customers in accordance with settlements approved by the lpsc ; and the recovery in 2009 by entergy arkansas of 2008 extraordinary storm costs , as approved by the apsc , which ceased in january 2010 . the recovery of storm costs is offset in other operation and maintenance expenses . see note 2 to the financial statements for further discussion of the proceedings referred to above. .
the following table summarizes the changes in the company 2019s valuation allowance: .
by how much did the company's valuation allowance change from 2012 to 2013?
included in 2013 is a discrete tax benefit totaling $ 2979 associated with an entity re-organization within the company 2019s market-based segment that allowed for the utilization of state net operating loss carryforwards and the release of an associated valuation allowance . note 14 : employee benefits pension and other postretirement benefits the company maintains noncontributory defined benefit pension plans covering eligible employees of its regulated utility and shared services operations . benefits under the plans are based on the employee 2019s years of service and compensation . the pension plans have been closed for all employees . the pension plans were closed for most employees hired on or after january 1 , 2006 . union employees hired on or after january 1 , 2001 had their accrued benefit frozen and will be able to receive this benefit as a lump sum upon termination or retirement . union employees hired on or after january 1 , 2001 and non-union employees hired on or after january 1 , 2006 are provided with a 5.25% ( 5.25 % ) of base pay defined contribution plan . the company does not participate in a multiemployer plan . the company 2019s pension funding practice is to contribute at least the greater of the minimum amount required by the employee retirement income security act of 1974 or the normal cost . further , the company will consider additional contributions if needed to avoid 201cat risk 201d status and benefit restrictions under the pension protection act of 2006 . the company may also consider increased contributions , based on other financial requirements and the plans 2019 funded position . pension plan assets are invested in a number of actively managed and indexed investments including equity and bond mutual funds , fixed income securities , guaranteed interest contracts with insurance companies and real estate investment trusts ( 201creits 201d ) . pension expense in excess of the amount contributed to the pension plans is deferred by certain regulated subsidiaries pending future recovery in rates charged for utility services as contributions are made to the plans . ( see note 6 ) the company also has unfunded noncontributory supplemental non-qualified pension plans that provide additional retirement benefits to certain employees . the company maintains other postretirement benefit plans providing varying levels of medical and life insurance to eligible retirees . the retiree welfare plans are closed for union employees hired on or after january 1 , 2006 . the plans had previously closed for non-union employees hired on or after january 1 , 2002 . the company 2019s policy is to fund other postretirement benefit costs for rate-making purposes . assets of the plans are invested in equity mutual funds , bond mutual funds and fixed income securities. .
the following table provides the weighted average assumptions used in the black-scholes option-pricing model for grants and the resulting weighted average grant date fair value per share of stock options granted for the years ended december 31: .
what was average income tax benefit realized for the three year period?
stock units during 2018 , 2017 and 2016 , the company granted rsus to certain employees under the 2007 plan and 2017 omnibus plan , as applicable . rsus generally vest based on continued employment with the company over periods ranging from one to three years. .
operating expenses operating expenses were $ 2.9 billion , an increase of 8% ( 8 % ) over 2000 . adjusted for the formation of citistreet , operating expenses grew 10% ( 10 % ) . expense growth in 2001 of 10% ( 10 % ) is significantly lower than the comparable 20% ( 20 % ) expense growth for 2000 compared to 1999 . state street successfully reduced the growth rate of expenses as revenue growth slowed during the latter half of 2000 and early 2001 . the expense growth in 2001 reflects higher expenses for salaries and employee benefits , as well as information systems and communications . o p e r a t i n g e x p e n s e s ( dollars in millions ) 2001 2000 1999 change adjusted change 00-01 ( 1 ) .
what is the growth rate in the number of employees from 1999 to 2000?
( 1 ) 2000 results adjusted for the formation of citistreet expenses related to salaries and employee benefits increased $ 139million in 2001 , or $ 163millionwhen adjusted for the formation of citistreet . the adjusted increase reflects more than 2100 additional staff to support the large client wins and new business from existing clients and acquisitions . this expense increase was partially offset by lower incentive-based compensation . information systems and communications expense was $ 365 million in 2001 , up 20% ( 20 % ) from the prior year . adjusted for the formation of citistreet , information systems and communications expense increased 22% ( 22 % ) . this growth reflects both continuing investment in software and hardware , aswell as the technology costs associated with increased staffing levels . expenses related to transaction processing services were $ 247 million , down $ 21 million , or 8% ( 8 % ) . these expenses are volume related and include external contract services , subcustodian fees , brokerage services and fees related to securities settlement . lower mutual fund shareholder activities , and lower subcustodian fees resulting from both the decline in asset values and lower transaction volumes , drove the decline . occupancy expensewas $ 229million , up 15% ( 15 % ) . the increase is due to expenses necessary to support state street 2019s global growth , and expenses incurred for leasehold improvements and other operational costs . other expenses were $ 363 million , up $ 17 million , or 5% ( 5 % ) . these expenses include professional services , advertising and sales promotion , and internal operational expenses . the increase over prior year is due to a $ 21 million increase in the amortization of goodwill , primarily from acquisitions in 2001 . in accordance with recent accounting pronouncements , goodwill amortization expense will be eliminated in 2002 . state street recorded approximately $ 38 million , or $ .08 per share after tax , of goodwill amortization expense in 2001 . state street 2019s cost containment efforts , which reduced discretionary spending , partially offset the increase in other expenses . state street corporation 9 .