[System] You are solving numerical reasoning over financial reports. Use only the provided question, pre-table text, table, and post-table text. Return ONLY a JSON object with exactly one key: "program_tokens". The value must be a list of FinQA DSL program tokens ending with "EOF". Do not return the final answer directly and do not include extra text.

[User]
Question:
north american consumer packaging net sales where what percentage of consumer packaging sales in 2009?

Pre-table text:
for uncoated freesheet paper and market pulp announced at the end of 2009 become effective .
input costs are expected to be higher due to wood supply constraints at the kwidzyn mill and annual tariff increases on energy in russia .
planned main- tenance outage costs are expected to be about flat , while operating costs should be favorable .
asian printing papers net sales were approx- imately $ 50 million in 2009 compared with approx- imately $ 20 million in both 2008 and 2007 .
operating earnings increased slightly in 2009 compared with 2008 , but were less than $ 1 million in all periods .
u.s .
market pulp net sales in 2009 totaled $ 575 million compared with $ 750 million in 2008 and $ 655 million in 2007 .
operating earnings in 2009 were $ 140 million ( a loss of $ 71 million excluding alter- native fuel mixture credits and plant closure costs ) compared with a loss of $ 156 million ( a loss of $ 33 million excluding costs associated with the perma- nent shutdown of the bastrop mill ) in 2008 and earn- ings of $ 78 million in 2007 .
sales volumes in 2009 decreased from 2008 levels due to weaker global demand .
average sales price realizations were significantly lower as the decline in demand resulted in significant price declines for market pulp and smaller declines in fluff pulp .
input costs for wood , energy and chemicals decreased , and freight costs were significantly lower .
mill operating costs were favorable across all mills , and planned maintenance downtime costs were lower .
lack-of-order downtime in 2009 increased to approx- imately 540000 tons , including 480000 tons related to the permanent shutdown of our bastrop mill in the fourth quarter of 2008 , compared with 135000 tons in 2008 .
in the first quarter of 2010 , sales volumes are expected to increase slightly , reflecting improving customer demand for fluff pulp , offset by slightly seasonally weaker demand for softwood and hard- wood pulp in china .
average sales price realizations are expected to improve , reflecting the realization of previously announced sales price increases for fluff pulp , hardwood pulp and softwood pulp .
input costs are expected to increase for wood , energy and chemicals , and freight costs may also increase .
planned maintenance downtime costs will be higher , but operating costs should be about flat .
consumer packaging demand and pricing for consumer packaging prod- ucts correlate closely with consumer spending and general economic activity .
in addition to prices and volumes , major factors affecting the profitability of consumer packaging are raw material and energy costs , freight costs , manufacturing efficiency and product mix .
consumer packaging net sales in 2009 decreased 4% ( 4 % ) compared with 2008 and increased 1% ( 1 % ) compared with 2007 .
operating profits increased significantly compared with both 2008 and 2007 .
excluding alternative fuel mixture credits and facility closure costs , 2009 operating profits were sig- nificantly higher than 2008 and 57% ( 57 % ) higher than 2007 .
benefits from higher average sales price realizations ( $ 114 million ) , lower raw material and energy costs ( $ 114 million ) , lower freight costs ( $ 21 million ) , lower costs associated with the reorganiza- tion of the shorewood business ( $ 23 million ) , favor- able foreign exchange effects ( $ 14 million ) and other items ( $ 12 million ) were partially offset by lower sales volumes and increased lack-of-order downtime ( $ 145 million ) and costs associated with the perma- nent shutdown of the franklin mill ( $ 67 million ) .
additionally , operating profits in 2009 included $ 330 million of alternative fuel mixture credits .
consumer packaging in millions 2009 2008 2007 .

Table:
in millions	2009	2008	2007
sales	$ 3060	$ 3195	$ 3015
operating profit	433	17	112

Post-table text:
north american consumer packaging net sales were $ 2.2 billion compared with $ 2.5 billion in 2008 and $ 2.4 billion in 2007 .
operating earnings in 2009 were $ 343 million ( $ 87 million excluding alter- native fuel mixture credits and facility closure costs ) compared with $ 8 million ( $ 38 million excluding facility closure costs ) in 2008 and $ 70 million in 2007 .
coated paperboard sales volumes were lower in 2009 compared with 2008 reflecting weaker market conditions .
average sales price realizations were significantly higher , reflecting the full-year realization of price increases implemented in the second half of 2008 .
raw material costs for wood , energy and chemicals were significantly lower in 2009 , while freight costs were also favorable .
operating costs , however , were unfavorable and planned main- tenance downtime costs were higher .
lack-of-order downtime increased to 300000 tons in 2009 from 15000 tons in 2008 due to weak demand .
operating results in 2009 include income of $ 330 million for alternative fuel mixture credits and $ 67 million of expenses for shutdown costs for the franklin mill .
foodservice sales volumes were lower in 2009 than in 2008 due to generally weak world-wide economic conditions .
average sales price realizations were .

Allowed operations:
add, subtract, multiply, divide, greater, exp, table_max, table_min, table_sum, table_average

Return JSON only in this form:
{"program_tokens": ["divide(", "9413", "20.01", ")", "EOF"]}


[System] You are solving numerical reasoning over financial reports. Use only the provided question, pre-table text, table, and post-table text. Return ONLY a JSON object with exactly one key: "program_tokens". The value must be a list of FinQA DSL program tokens ending with "EOF". Do not return the final answer directly and do not include extra text.

[User]
Question:
by what percentage will the 2019 pre-tax pension and postretirement expense be higher than that of 2018?

Pre-table text:
inventory on hand , as well as our future purchase commitments with our suppliers , considering multiple factors , including demand forecasts , product life cycle , current sales levels , pricing strategy and cost trends .
if our review indicates that inventories of raw materials , components or finished products have become obsolete or are in excess of anticipated demand or that inventory cost exceeds net realizable value , we may be required to make adjustments that will impact the results of operations .
goodwill and non-amortizable intangible assets valuation - we test goodwill and non-amortizable intangible assets for impairment annually or more frequently if events occur that would warrant such review .
while the company has the option to perform a qualitative assessment for both goodwill and non-amortizable intangible assets to determine if it is more likely than not that an impairment exists , the company elects to perform the quantitative assessment for our annual impairment analysis .
the impairment analysis involves comparing the fair value of each reporting unit or non-amortizable intangible asset to the carrying value .
if the carrying value exceeds the fair value , goodwill or a non-amortizable intangible asset is considered impaired .
to determine the fair value of goodwill , we primarily use a discounted cash flow model , supported by the market approach using earnings multiples of comparable global and local companies within the tobacco industry .
at december 31 , 2018 , the carrying value of our goodwill was $ 7.2 billion , which is related to ten reporting units , each of which consists of a group of markets with similar economic characteristics .
the estimated fair value of each of our ten reporting units exceeded the carrying value as of december 31 , 2018 .
to determine the fair value of non-amortizable intangible assets , we primarily use a discounted cash flow model applying the relief-from-royalty method .
we concluded that the fair value of our non- amortizable intangible assets exceeded the carrying value .
these discounted cash flow models include management assumptions relevant for forecasting operating cash flows , which are subject to changes in business conditions , such as volumes and prices , costs to produce , discount rates and estimated capital needs .
management considers historical experience and all available information at the time the fair values are estimated , and we believe these assumptions are consistent with the assumptions a hypothetical marketplace participant would use .
since the march 28 , 2008 , spin-off from altria group , inc. , we have not recorded a charge to earnings for an impairment of goodwill or non-amortizable intangible assets .
marketing costs - we incur certain costs to support our products through programs that include advertising , marketing , consumer engagement and trade promotions .
the costs of our advertising and marketing programs are expensed in accordance with u.s .
gaap .
recognition of the cost related to our consumer engagement and trade promotion programs contain uncertainties due to the judgment required in estimating the potential performance and compliance for each program .
for volume-based incentives provided to customers , management continually assesses and estimates , by customer , the likelihood of the customer's achieving the specified targets , and records the reduction of revenue as the sales are made .
for other trade promotions , management relies on estimated utilization rates that have been developed from historical experience .
changes in the assumptions used in estimating the cost of any individual marketing program would not result in a material change in our financial position , results of operations or operating cash flows .
employee benefit plans - as discussed in item 8 , note 13 .
benefit plans to our consolidated financial statements , we provide a range of benefits to our employees and retired employees , including pensions , postretirement health care and postemployment benefits ( primarily severance ) .
we record annual amounts relating to these plans based on calculations specified by u.s .
gaap .
these calculations include various actuarial assumptions , such as discount rates , assumed rates of return on plan assets , compensation increases , mortality , turnover rates and health care cost trend rates .
we review actuarial assumptions on an annual basis and make modifications to the assumptions based on current rates and trends when it is deemed appropriate to do so .
as permitted by u.s .
gaap , any effect of the modifications is generally amortized over future periods .
we believe that the assumptions utilized in calculating our obligations under these plans are reasonable based upon our historical experience and advice from our actuaries .
weighted-average discount rate assumptions for pension and postretirement plan obligations at december 31 , 2018 and 2017 are as follows: .

Table:
	2018	2017
pension plans	1.61% ( 1.61 % )	1.51% ( 1.51 % )
postretirement plans	3.97% ( 3.97 % )	3.79% ( 3.79 % )

Post-table text:
we anticipate that assumption changes will increase 2019 pre-tax pension and postretirement expense to approximately $ 205 million as compared with approximately $ 160 million in 2018 , excluding amounts related to employee severance and early retirement programs .
the anticipated increase is primarily due to higher amortization out of other comprehensive earnings for unrecognized actuarial gains/ losses of $ 14 million , coupled with lower return on assets of $ 16 million , higher interest and service cost of $ 12 million and $ 4 million respectively , partially offset by other movements of $ 1 million .
weighted-average expected rate of return and discount rate assumptions have a significant effect on the amount of expense reported for the employee benefit plans .
a fifty-basis-point decrease in our discount rate would increase our 2019 pension and postretirement expense by approximately $ 50 million , and a fifty-basis-point increase in our discount rate would decrease our 2019 pension and postretirement .

Allowed operations:
add, subtract, multiply, divide, greater, exp, table_max, table_min, table_sum, table_average

Return JSON only in this form:
{"program_tokens": ["divide(", "9413", "20.01", ")", "EOF"]}


[System] You are solving numerical reasoning over financial reports. Use only the provided question, pre-table text, table, and post-table text. Return ONLY a JSON object with exactly one key: "program_tokens". The value must be a list of FinQA DSL program tokens ending with "EOF". Do not return the final answer directly and do not include extra text.

[User]
Question:
did jpmorgan chase outperform the s&p 500 over the five year period?

Pre-table text:
jpmorgan chase & co./2014 annual report 63 five-year stock performance the following table and graph compare the five-year cumulative total return for jpmorgan chase & co .
( 201cjpmorgan chase 201d or the 201cfirm 201d ) common stock with the cumulative return of the s&p 500 index , the kbw bank index and the s&p financial index .
the s&p 500 index is a commonly referenced u.s .
equity benchmark consisting of leading companies from different economic sectors .
the kbw bank index seeks to reflect the performance of banks and thrifts that are publicly traded in the u.s .
and is composed of 24 leading national money center and regional banks and thrifts .
the s&p financial index is an index of 85 financial companies , all of which are components of the s&p 500 .
the firm is a component of all three industry indices .
the following table and graph assume simultaneous investments of $ 100 on december 31 , 2009 , in jpmorgan chase common stock and in each of the above indices .
the comparison assumes that all dividends are reinvested .
december 31 , ( in dollars ) 2009 2010 2011 2012 2013 2014 .

Table:
december 31 ( in dollars )	2009	2010	2011	2012	2013	2014
jpmorgan chase	$ 100.00	$ 102.30	$ 81.87	$ 111.49	$ 152.42	$ 167.48
kbw bank index	100.00	123.36	94.75	125.91	173.45	189.69
s&p financial index	100.00	112.13	93.00	119.73	162.34	186.98
s&p 500 index	100.00	115.06	117.48	136.27	180.39	205.07

Post-table text:
.

Allowed operations:
add, subtract, multiply, divide, greater, exp, table_max, table_min, table_sum, table_average

Return JSON only in this form:
{"program_tokens": ["divide(", "9413", "20.01", ")", "EOF"]}


[System] You are solving numerical reasoning over financial reports. Use only the provided question, pre-table text, table, and post-table text. Return ONLY a JSON object with exactly one key: "program_tokens". The value must be a list of FinQA DSL program tokens ending with "EOF". Do not return the final answer directly and do not include extra text.

[User]
Question:
what are the total pension liability adjustment from 2004 to 2006?

Pre-table text:
notes to consolidated financial statements 2014 ( continued ) on historical trends and known economic and market conditions at the time of valuation .
actual results may differ substantially from these assumptions .
these differences may significantly impact future pension or retiree medical expenses .
annual pension and retiree medical expense is principally the sum of three components : 1 ) increase in liability from interest ; less 2 ) expected return on plan assets ; and 3 ) other gains and losses as described below .
the expected return on plan assets is calculated by applying an assumed long-term rate of return to the fair value of plan assets .
in any given year , actual returns can differ significantly from the expected return .
differences between the actual and expected return on plan assets are combined with gains or losses resulting from the revaluation of plan liabilities .
plan liabilities are revalued annually , based on updated assumptions and infor- mation about the individuals covered by the plan .
the combined gain or loss is generally expensed evenly over the remaining years that employees are expected to work .
comprehensive income ( loss ) the company accounts for comprehensive income ( loss ) in accordance with the provisions of sfas no .
130 , 201creporting comprehensive income 201d ( 201csfas no .
130 201d ) .
sfas no .
130 is a financial statement presentation standard that requires the company to disclose non-owner changes included in equity but not included in net income or loss .
other items of comprehensive income ( loss ) presented in the financial statements consists of adjustments to the company 2019s minimum pension liability as follows ( in thousands ) : pension adjustments accumulated comprehensive .

Table:
	pension adjustments	accumulated other comprehensive loss
balance as of october 1 2004	$ -786 ( 786 )	$ -786 ( 786 )
change in period	-351 ( 351 )	-351 ( 351 )
balance as of september 30 2005	-1137 ( 1137 )	-1137 ( 1137 )
change in period	538	538
balance as of september 29 2006	$ -599 ( 599 )	$ -599 ( 599 )

Post-table text:
recently issued accounting pronouncements in november 2004 , the fasb issued sfas no .
151 , 201cinventory costs 2014 an amendment to apb no .
23 , chapter 4 201d ( 201csfas no .
151 201d ) .
the amendments made by sfas no .
151 clarify that abnormal amounts of idle facility expense , freight , handling costs and wasted materials ( spoilage ) should be recognized as current-period charges and require the allocation of fixed production overheads to inventory based on the normal capacity of the production facilities .
the guidance is effective for inventory costs incurred during fiscal years beginning after june 15 , 2005 .
the company adopted sfas no .
151 on october 1 , 2005 and it did not have a material impact on its financial statements in fiscal 2006 .
in december 2004 , the fasb issued sfas no .
153 , 201cexchanges of nonmonetary assets 2014 an amend- ment of apb opinion no .
29 201d ( 201csfas no .
153 201d ) .
the guidance in apb opinion no .
29 , 201caccounting for nonmonetary transactions 201d ( 201capb no .
29 201d ) is based on the principle that exchanges of nonmonetary assets should be measured based on the fair value of the assets exchanged .
the guidance in apb no .
29 , however , included certain exceptions to that principle .
sfas no .
153 amends apb no .
29 to eliminate the exception for nonmonetary exchanges of similar productive assets and replaces it with a general exception for exchanges of nonmonetary assets that do not have commercial substance .
sfas no .
153 is effective for such exchange transactions occurring in fiscal periods beginning after june 15 , 2005 .
the company adopted sfas no .
153 on october 1 , 2005 and it did not have a material impact on its financial statements in fiscal 2006 .
in may 2005 , the fasb issued sfas no .
154 , 201caccounting changes and error corrections 2014 a replacement of apb opinion no .
20 and fasb statement no .
3 201d ( 201csfas no .
154 201d ) .
this statement replaces apb opinion no .
20 , 201caccounting changes 201d and fasb statement no .
3 , 201creporting accounting changes in interim financial statements 2014 an amendment of apb opinion no .
28 , 201d and also changes the .

Allowed operations:
add, subtract, multiply, divide, greater, exp, table_max, table_min, table_sum, table_average

Return JSON only in this form:
{"program_tokens": ["divide(", "9413", "20.01", ")", "EOF"]}


[System] You are solving numerical reasoning over financial reports. Use only the provided question, pre-table text, table, and post-table text. Return ONLY a JSON object with exactly one key: "program_tokens". The value must be a list of FinQA DSL program tokens ending with "EOF". Do not return the final answer directly and do not include extra text.

[User]
Question:
what was the change in industry segment operating profits between 2004 and 2005?

Pre-table text:
item 7 .
management 2019s discussion and analysis of financial condition and results of operations executive summary international paper 2019s operating results in 2005 were strongly impacted by significantly higher costs for en- ergy , wood , caustic soda and other raw materials which reduced operating profits compared with 2004 by $ 586 million .
lower sales volumes were also a negative factor versus 2004 as we took a significant amount of lack-of-order downtime in our u.s .
uncoated paper and containerboard mills , and downtime in our eastern european operations to rebuild paper machines in po- land and russia to add needed uncoated paper and pa- perboard capacity .
we were able to partially offset some of these negative impacts through operational improvements in our manufacturing operations , im- proved average pricing for our paper and packaging grades , a more favorable product mix , and higher earn- ings from forestland and real estate sales .
looking forward to 2006 , we expect operating prof- its for the first quarter to be flat with the 2005 fourth quarter .
sales volumes should be seasonally slow in the quarter , but should show some improvement as the quarter progresses .
price realizations should also improve as previously announced price increases are im- plemented .
while energy , wood and raw material price movements are mixed , their impact for the quarter is expected to be flat .
however , we see favorable signs of positive mo- mentum for the remainder of 2006 .
we anticipate that demand in north america for both uncoated paper and industrial packaging products will be stronger , and that we will realize 2005 fourth-quarter and 2006 first-quarter announced price increases .
additionally , operating rates should improve in 2006 reflecting announced industry capacity reductions in uncoated papers and container- board .
we are also starting to see some reductions in natural gas and southern wood costs that , if the trend continues , should benefit operations as the year pro- gresses .
in connection with our overall strategic direction , we are evaluating options for the possible sale or spin-off of certain of our businesses as previously announced in our transformation plan , with decisions on certain businesses anticipated during 2006 .
we also will con- tinue to improve our key operations in north america by realigning our uncoated and packaging mill oper- ations to reduce costs , improve our products and im- prove our overall profitability .
results of operations industry segment operating profits are used by international paper 2019s management to measure the earn- ings performance of its businesses .
management believes that this measure allows a better understanding of trends in costs , operating efficiencies , prices and volumes .
in- dustry segment operating profits are defined as earnings before taxes and minority interest , interest expense , corporate items and corporate special items .
industry segment operating profits are defined by the securities and exchange commission as a non-gaap financial measure , and are not gaap alternatives to net income or any other operating measure prescribed by accounting principles generally accepted in the united states .
international paper operates in six segments : print- ing papers , industrial packaging , consumer packaging , distribution , forest products , and specialty businesses and other .
the following table shows the components of net earnings ( loss ) for each of the last three years : in millions 2005 2004 2003 .

Table:
in millions	2005	2004	2003
industry segment operating profits	$ 1923	$ 2040	$ 1734
corporate items	-597 ( 597 )	-469 ( 469 )	-466 ( 466 )
corporate special items*	-147 ( 147 )	-142 ( 142 )	-281 ( 281 )
interest expense net	-593 ( 593 )	-710 ( 710 )	-705 ( 705 )
minority interest	-12 ( 12 )	-21 ( 21 )	-80 ( 80 )
income tax benefit ( provision )	285	-242 ( 242 )	56
discontinued operations	241	-491 ( 491 )	57
accounting changes	2013	2013	-13 ( 13 )
net earnings ( loss )	$ 1100	$ -35 ( 35 )	$ 302

Post-table text:
* special items include restructuring and other charges , net losses on sales and impair- ments of businesses held for sale , insurance recoveries and reversals of reserves no lon- ger required .
industry segment operating profits were $ 117 mil- lion lower in 2005 due principally to the impact of higher energy and raw material costs ( $ 586 million ) , lower sales volume ( $ 251 million ) , and unfavorable for- eign currency translation rates ( $ 27 million ) which more than offset the benefits from higher average prices ( $ 478 million ) , cost reduction initiatives , improved operating performance and a more favorable product mix ( $ 235 million ) , and higher earnings from land sales ( $ 158 million ) .
the impact of divestitures ( $ 32 million ) , principally the fine papers and industrial pa- pers businesses , and other items ( $ 36 million ) also had a negative impact in 2005 .
segment operating profit ( in millions ) .

Allowed operations:
add, subtract, multiply, divide, greater, exp, table_max, table_min, table_sum, table_average

Return JSON only in this form:
{"program_tokens": ["divide(", "9413", "20.01", ")", "EOF"]}


[System] You are solving numerical reasoning over financial reports. Use only the provided question, pre-table text, table, and post-table text. Return ONLY a JSON object with exactly one key: "program_tokens". The value must be a list of FinQA DSL program tokens ending with "EOF". Do not return the final answer directly and do not include extra text.

[User]
Question:
in these equity investment balances , what is the percent of unfunded commitments at december 31 , 2013?

Pre-table text:
market risk management 2013 equity and other investment risk equity investment risk is the risk of potential losses associated with investing in both private and public equity markets .
pnc invests primarily in private equity markets .
in addition to extending credit , taking deposits , and underwriting and trading financial instruments , we make and manage direct investments in a variety of transactions , including management buyouts , recapitalizations , and growth financings in a variety of industries .
we also have investments in affiliated and non- affiliated funds that make similar investments in private equity and in debt and equity-oriented hedge funds .
the economic and/or book value of these investments and other assets such as loan servicing rights are directly affected by changes in market factors .
the primary risk measurement for equity and other investments is economic capital .
economic capital is a common measure of risk for credit , market and operational risk .
it is an estimate of the potential value depreciation over a one year horizon commensurate with solvency expectations of an institution rated single-a by the credit rating agencies .
given the illiquid nature of many of these types of investments , it can be a challenge to determine their fair values .
see note 9 fair value in the notes to consolidated financial statements in item 8 of this report for additional information .
various pnc business units manage our equity and other investment activities .
our businesses are responsible for making investment decisions within the approved policy limits and associated guidelines .
a summary of our equity investments follows : table 55 : equity investments summary in millions december 31 december 31 .

Table:
in millions	december 312013	december 312012
blackrock	$ 5940	$ 5614
tax credit investments	2676	2965
private equity	1656	1802
visa	158	251
other	234	245
total	$ 10664	$ 10877

Post-table text:
blackrock pnc owned approximately 36 million common stock equivalent shares of blackrock equity at december 31 , 2013 , accounted for under the equity method .
the primary risk measurement , similar to other equity investments , is economic capital .
the business segments review section of this item 7 includes additional information about blackrock .
tax credit investments included in our equity investments are tax credit investments which are accounted for under the equity method .
these investments , as well as equity investments held by consolidated partnerships , totaled $ 2.7 billion at december 31 , 2013 and $ 3.0 billion at december 31 , 2012 .
these equity investment balances include unfunded commitments totaling $ 802 million and $ 685 million at december 31 , 2013 and december 31 , 2012 , respectively .
these unfunded commitments are included in other liabilities on our consolidated balance sheet .
note 3 loan sale and servicing activities and variable interest entities in the notes to consolidated financial statements in item 8 of this report has further information on tax credit investments .
see also the critical accounting estimates and judgments section of this item 7 regarding asu 2014-01 and our intention to early adopt this guidance in the first quarter of 2014 .
private equity the private equity portfolio is an illiquid portfolio comprised of mezzanine and equity investments that vary by industry , stage and type of investment .
private equity investments carried at estimated fair value totaled $ 1.7 billion at december 31 , 2013 and $ 1.8 billion at december 31 , 2012 .
as of december 31 , 2013 , $ 1.1 billion was invested directly in a variety of companies and $ .6 billion was invested indirectly through various private equity funds .
included in direct investments are investment activities of two private equity funds that are consolidated for financial reporting purposes .
the noncontrolling interests of these funds totaled $ 236 million as of december 31 , 2013 .
the interests held in indirect private equity funds are not redeemable , but pnc may receive distributions over the life of the partnership from liquidation of the underlying investments .
see item 1 business 2013 supervision and regulation and item 1a risk factors of this report for discussion of the potential impacts of the volcker rule provisions of dodd-frank on our interests in and sponsorship of private funds covered by the volcker our unfunded commitments related to private equity totaled $ 164 million at december 31 , 2013 compared with $ 182 million at december 31 , 2012 .
during 2013 , we sold 4 million of visa class b common shares , in addition to the 9 million shares sold in 2012 , and entered into swap agreements with the purchaser of the shares .
see note 9 fair value and note 17 financial derivatives in the notes to consolidated financial statements in item 8 of this report for additional information .
at december 31 , 2013 , our investment in visa class b common shares totaled approximately 10 million shares and was recorded at $ 158 million .
based on the december 31 , 2013 closing price of $ 222.68 for the visa class a common shares , the fair value of our total investment was approximately $ 971 million at the 94 the pnc financial services group , inc .
2013 form 10-k .

Allowed operations:
add, subtract, multiply, divide, greater, exp, table_max, table_min, table_sum, table_average

Return JSON only in this form:
{"program_tokens": ["divide(", "9413", "20.01", ")", "EOF"]}


[System] You are solving numerical reasoning over financial reports. Use only the provided question, pre-table text, table, and post-table text. Return ONLY a JSON object with exactly one key: "program_tokens". The value must be a list of FinQA DSL program tokens ending with "EOF". Do not return the final answer directly and do not include extra text.

[User]
Question:
as of december 31 , 2016 , what percentage of manufacturing and processing facilities are owned?

Pre-table text:
item 1b .
unresolved staff comments .
item 2 .
properties .
our corporate co-headquarters are located in pittsburgh , pennsylvania and chicago , illinois .
our co-headquarters are leased and house our executive offices , certain u.s .
business units , and our administrative , finance , and human resource functions .
we maintain additional owned and leased offices throughout the regions in which we operate .
we manufacture our products in our network of manufacturing and processing facilities located throughout the world .
as of december 31 , 2016 , we operated 87 manufacturing and processing facilities .
we own 83 and lease four of these facilities .
our manufacturing and processing facilities count by segment as of december 31 , 2016 was: .

Table:
	owned	leased
united states	43	2
canada	3	2014
europe	11	2014
rest of world	26	2

Post-table text:
we maintain all of our manufacturing and processing facilities in good condition and believe they are suitable and are adequate for our present needs .
we also enter into co-manufacturing arrangements with third parties if we determine it is advantageous to outsource the production of any of our products .
in the fourth quarter of 2016 , we reorganized our segment structure to move our russia business from the rest of world segment to the europe segment .
we have reflected this change in the table above .
see note 18 , segment reporting , to the consolidated financial statements for additional information .
several of our current manufacturing and processing facilities are scheduled to be closed within the next year .
see note 3 , integration and restructuring expenses , to the consolidated financial statements for additional information .
item 3 .
legal proceedings .
we are routinely involved in legal proceedings , claims , and governmental inquiries , inspections or investigations ( 201clegal matters 201d ) arising in the ordinary course of our business .
on april 1 , 2015 , the commodity futures trading commission ( 201ccftc 201d ) filed a formal complaint against mondel 0113z international ( formerly known as kraft foods inc. ) and kraft in the u.s .
district court for the northern district of illinois , eastern division , related to activities involving the trading of december 2011 wheat futures contracts .
the complaint alleges that mondel 0113z international and kraft ( 1 ) manipulated or attempted to manipulate the wheat markets during the fall of 2011 , ( 2 ) violated position limit levels for wheat futures , and ( 3 ) engaged in non-competitive trades by trading both sides of exchange-for-physical chicago board of trade wheat contracts .
as previously disclosed by kraft , these activities arose prior to the october 1 , 2012 spin-off of kraft by mondel 0113z international to its shareholders and involve the business now owned and operated by mondel 0113z international or its affiliates .
the separation and distribution agreement between kraft and mondel 0113z international , dated as of september 27 , 2012 , governs the allocation of liabilities between mondel 0113z international and kraft and , accordingly , mondel 0113z international will predominantly bear the costs of this matter and any monetary penalties or other payments that the cftc may impose .
we do not expect this matter to have a material adverse effect on our financial condition , results of operations , or business .
while we cannot predict with certainty the results of legal matters in which we are currently involved or may in the future be involved , we do not expect that the ultimate costs to resolve any of the legal matters that are currently pending will have a material adverse effect on our financial condition or results of operations .
item 4 .
mine safety disclosures .
not applicable. .

Allowed operations:
add, subtract, multiply, divide, greater, exp, table_max, table_min, table_sum, table_average

Return JSON only in this form:
{"program_tokens": ["divide(", "9413", "20.01", ")", "EOF"]}


[System] You are solving numerical reasoning over financial reports. Use only the provided question, pre-table text, table, and post-table text. Return ONLY a JSON object with exactly one key: "program_tokens". The value must be a list of FinQA DSL program tokens ending with "EOF". Do not return the final answer directly and do not include extra text.

[User]
Question:
in 2014 what was the ratio of the cash used for investment to the cash from operations

Pre-table text:
at december 31 , 2015 and 2014 , we had a modest working capital surplus .
this reflects a strong cash position that provides enhanced liquidity in an uncertain economic environment .
in addition , we believe we have adequate access to capital markets to meet any foreseeable cash requirements , and we have sufficient financial capacity to satisfy our current liabilities .
cash flows .

Table:
millions	2015	2014	2013
cash provided by operating activities	$ 7344	$ 7385	$ 6823
cash used in investing activities	-4476 ( 4476 )	-4249 ( 4249 )	-3405 ( 3405 )
cash used in financing activities	-3063 ( 3063 )	-2982 ( 2982 )	-3049 ( 3049 )
net change in cash and cash equivalents	$ -195 ( 195 )	$ 154	$ 369

Post-table text:
operating activities cash provided by operating activities decreased in 2015 compared to 2014 due to lower net income and changes in working capital , partially offset by the timing of tax payments .
federal tax law provided for 100% ( 100 % ) bonus depreciation for qualified investments made during 2011 and 50% ( 50 % ) bonus depreciation for qualified investments made during 2012-2013 .
as a result , the company deferred a substantial portion of its 2011-2013 income tax expense , contributing to the positive operating cash flow in those years .
congress extended 50% ( 50 % ) bonus depreciation for 2014 , but this extension occurred in december , and the related benefit was realized in 2015 , rather than 2014 .
similarly , in december of 2015 , congress extended bonus depreciation through 2019 , which delayed the benefit of 2015 bonus depreciation into 2016 .
bonus depreciation will be at a rate of 50% ( 50 % ) for 2015 , 2016 and 2017 , 40% ( 40 % ) for 2018 and 30% ( 30 % ) for 2019 .
higher net income in 2014 increased cash provided by operating activities compared to 2013 , despite higher income tax payments .
2014 income tax payments were higher than 2013 primarily due to higher income , but also because we paid taxes previously deferred by bonus depreciation .
investing activities higher capital investments in locomotives and freight cars , including $ 327 million in early lease buyouts , which we exercised due to favorable economic terms and market conditions , drove the increase in cash used in investing activities in 2015 compared to 2014 .
higher capital investments , including the early buyout of the long-term operating lease of our headquarters building for approximately $ 261 million , drove the increase in cash used in investing activities in 2014 compared to 2013 .
significant investments also were made for new locomotives , freight cars and containers , and capacity and commercial facility projects .
capital investments in 2014 also included $ 99 million for the early buyout of locomotives and freight cars under long-term operating leases , which we exercised due to favorable economic terms and market conditions. .

Allowed operations:
add, subtract, multiply, divide, greater, exp, table_max, table_min, table_sum, table_average

Return JSON only in this form:
{"program_tokens": ["divide(", "9413", "20.01", ")", "EOF"]}


[System] You are solving numerical reasoning over financial reports. Use only the provided question, pre-table text, table, and post-table text. Return ONLY a JSON object with exactly one key: "program_tokens". The value must be a list of FinQA DSL program tokens ending with "EOF". Do not return the final answer directly and do not include extra text.

[User]
Question:
what is the growth rate in the price of shares from the highest value during the quarter ended december 31 , 2008 and the closing price on february 13 , 2009?

Pre-table text:
part ii item 5 .
market for registrant 2019s common equity , related stockholder matters and issuer purchases of equity securities the following table presents reported quarterly high and low per share sale prices of our common stock on the new york stock exchange ( 201cnyse 201d ) for the years 2008 and 2007. .

Table:
2008	high	low
quarter ended march 31	$ 42.72	$ 32.10
quarter ended june 30	46.10	38.53
quarter ended september 30	43.43	31.89
quarter ended december 31	37.28	19.35
2007	high	low
quarter ended march 31	$ 41.31	$ 36.63
quarter ended june 30	43.84	37.64
quarter ended september 30	45.45	36.34
quarter ended december 31	46.53	40.08

Post-table text:
on february 13 , 2009 , the closing price of our common stock was $ 28.85 per share as reported on the nyse .
as of february 13 , 2009 , we had 397097677 outstanding shares of common stock and 499 registered holders .
dividends we have never paid a dividend on our common stock .
we anticipate that we may retain future earnings , if any , to fund the development and growth of our business .
the indentures governing our 7.50% ( 7.50 % ) senior notes due 2012 ( 201c7.50% ( 201c7.50 % ) notes 201d ) and our 7.125% ( 7.125 % ) senior notes due 2012 ( 201c7.125% ( 201c7.125 % ) notes 201d ) may prohibit us from paying dividends to our stockholders unless we satisfy certain financial covenants .
the loan agreement for our revolving credit facility and term loan , and the indentures governing the terms of our 7.50% ( 7.50 % ) notes and 7.125% ( 7.125 % ) notes contain covenants that restrict our ability to pay dividends unless certain financial covenants are satisfied .
in addition , while spectrasite and its subsidiaries are classified as unrestricted subsidiaries under the indentures for our 7.50% ( 7.50 % ) notes and 7.125% ( 7.125 % ) notes , certain of spectrasite 2019s subsidiaries are subject to restrictions on the amount of cash that they can distribute to us under the loan agreement related to our securitization transaction .
for more information about the restrictions under the loan agreement for the revolving credit facility and term loan , our notes indentures and the loan agreement related to our securitization transaction , see item 7 of this annual report under the caption 201cmanagement 2019s discussion and analysis of financial condition and results of operations 2014liquidity and capital resources 2014factors affecting sources of liquidity 201d and note 6 to our consolidated financial statements included in this annual report. .

Allowed operations:
add, subtract, multiply, divide, greater, exp, table_max, table_min, table_sum, table_average

Return JSON only in this form:
{"program_tokens": ["divide(", "9413", "20.01", ")", "EOF"]}


[System] You are solving numerical reasoning over financial reports. Use only the provided question, pre-table text, table, and post-table text. Return ONLY a JSON object with exactly one key: "program_tokens". The value must be a list of FinQA DSL program tokens ending with "EOF". Do not return the final answer directly and do not include extra text.

[User]
Question:
what was the change in millions from 2008 to 2009 under purchase commitments?

Pre-table text:
purchase commitments the company has entered into various purchase agreements for minimum amounts of pulpwood processing and energy over periods ranging from one to twenty years at fixed prices .
total purchase commitments are as follows: .

Table:
	( in thousands )
2010	$ 6951
2011	5942
2012	3659
2013	1486
2014	1486
thereafter	25048
total	$ 44572

Post-table text:
these purchase agreements are not marked to market .
the company purchased $ 37.3 million , $ 29.4 million , and $ 14.5 million during the years ended december 31 , 2009 , 2008 and 2007 , respectively , under these purchase agreements .
litigation pca is a party to various legal actions arising in the ordinary course of business .
these legal actions cover a broad variety of claims spanning our entire business .
as of the date of this filing , the company believes it is not reasonably possible that the resolution of these legal actions will , individually or in the aggregate , have a material adverse effect on its financial position , results of operations , or cash flows .
environmental liabilities the potential costs for various environmental matters are uncertain due to such factors as the unknown magnitude of possible cleanup costs , the complexity and evolving nature of governmental laws and regulations and their interpretations , and the timing , varying costs and effectiveness of alternative cleanup technologies .
from 1994 through 2009 , remediation costs at the company 2019s mills and corrugated plants totaled approximately $ 3.2 million .
as of december 31 , 2009 , the company maintained an environmental reserve of $ 9.1 million relating to on-site landfills ( see note 13 ) and surface impoundments as well as ongoing and anticipated remedial projects .
liabilities recorded for environmental contingencies are estimates of the probable costs based upon available information and assumptions .
because of these uncertainties , pca 2019s estimates may change .
as of the date of this filing , the company believes that it is not reasonably possible that future environmental expenditures and asset retirement obligations above the $ 9.1 million accrued as of december 31 , 2009 , will have a material impact on its financial condition , results of operations , or cash flows .
in connection with the sale to pca of its containerboard and corrugated products business , pactiv agreed to retain all liability for all former facilities and all sites associated with pre-closing off-site waste disposal and all environmental liabilities related to a closed landfill located near the company 2019s filer city mill .
13 .
asset retirement obligations asset retirement obligations consist primarily of landfill capping and closure and post-closure costs .
pca is legally required to perform capping and closure and post-closure care on the landfills at each of the company 2019s mills .
in accordance with asc 410 , 201c asset retirement and environmental obligations , 201d pca recognizes the fair value of these liabilities as an asset retirement obligation for each landfill and capitalizes packaging corporation of america notes to consolidated financial statements ( continued ) december 31 , 2009 .

Allowed operations:
add, subtract, multiply, divide, greater, exp, table_max, table_min, table_sum, table_average

Return JSON only in this form:
{"program_tokens": ["divide(", "9413", "20.01", ")", "EOF"]}


[System] You are solving numerical reasoning over financial reports. Use only the provided question, pre-table text, table, and post-table text. Return ONLY a JSON object with exactly one key: "program_tokens". The value must be a list of FinQA DSL program tokens ending with "EOF". Do not return the final answer directly and do not include extra text.

[User]
Question:
what was the total of the reserve for losses?

Pre-table text:
the table below reflects the estimated effects on pension expense of certain changes in annual assumptions , using 2012 estimated expense as a baseline .
change in assumption ( a ) estimated increase to 2012 pension expense ( in millions ) .

Table:
change in assumption ( a )	estimatedincrease to 2012pensionexpense ( in millions )
.5% ( .5 % ) decrease in discount rate	$ 23
.5% ( .5 % ) decrease in expected long-term return on assets	$ 18
.5% ( .5 % ) increase in compensation rate	$ 2

Post-table text:
( a ) the impact is the effect of changing the specified assumption while holding all other assumptions constant .
our pension plan contribution requirements are not particularly sensitive to actuarial assumptions .
investment performance has the most impact on contribution requirements and will drive the amount of permitted contributions in future years .
also , current law , including the provisions of the pension protection act of 2006 , sets limits as to both minimum and maximum contributions to the plan .
we do not expect to be required by law to make any contributions to the plan during 2012 .
we maintain other defined benefit plans that have a less significant effect on financial results , including various nonqualified supplemental retirement plans for certain employees .
recourse and repurchase obligations as discussed in note 3 loan sale and servicing activities and variable interest entities in the notes to consolidated financial statements in item 8 of this report , pnc has sold commercial mortgage and residential mortgage loans directly or indirectly in securitizations and whole-loan sale transactions with continuing involvement .
one form of continuing involvement includes certain recourse and loan repurchase obligations associated with the transferred assets in these transactions .
commercial mortgage loan recourse obligations we originate , close , and service certain multi-family commercial mortgage loans which are sold to fnma under fnma 2019s delegated underwriting and servicing ( dus ) program .
we participated in a similar program with the fhlmc .
under these programs , we generally assume up to a one-third pari passu risk of loss on unpaid principal balances through a loss share arrangement .
at december 31 , 2011 and december 31 , 2010 , the unpaid principal balance outstanding of loans sold as a participant in these programs was $ 13.0 billion and $ 13.2 billion , respectively .
the potential maximum exposure under the loss share arrangements was $ 4.0 billion at both december 31 , 2011 and december 31 , 2010 .
we maintain a reserve for estimated losses based on our exposure .
the reserve for losses under these programs totaled $ 47 million and $ 54 million as of december 31 , 2011 and december 31 , 2010 , respectively , and is included in other liabilities on our consolidated balance sheet .
if payment is required under these programs , we would not have a contractual interest in the collateral underlying the mortgage loans on which losses occurred , although the value of the collateral is taken into account in determining our share of such losses .
our exposure and activity associated with these recourse obligations are reported in the corporate & institutional banking segment .
residential mortgage loan and home equity repurchase obligations while residential mortgage loans are sold on a non-recourse basis , we assume certain loan repurchase obligations associated with mortgage loans we have sold to investors .
these loan repurchase obligations primarily relate to situations where pnc is alleged to have breached certain origination covenants and representations and warranties made to purchasers of the loans in the respective purchase and sale agreements .
residential mortgage loans covered by these loan repurchase obligations include first and second-lien mortgage loans we have sold through agency securitizations , non-agency securitizations , and whole-loan sale transactions .
as discussed in note 3 in the notes to consolidated financial statements in item 8 of this report , agency securitizations consist of mortgage loans sale transactions with fnma , fhlmc , and the government national mortgage association ( gnma ) program , while non-agency securitizations and whole-loan sale transactions consist of mortgage loans sale transactions with private investors .
our historical exposure and activity associated with agency securitization repurchase obligations has primarily been related to transactions with fnma and fhlmc , as indemnification and repurchase losses associated with federal housing agency ( fha ) and department of veterans affairs ( va ) -insured and uninsured loans pooled in gnma securitizations historically have been minimal .
repurchase obligation activity associated with residential mortgages is reported in the residential mortgage banking segment .
pnc 2019s repurchase obligations also include certain brokered home equity loans/lines that were sold to a limited number of private investors in the financial services industry by national city prior to our acquisition .
pnc is no longer engaged in the brokered home equity lending business , and our exposure under these loan repurchase obligations is limited to repurchases of the whole-loans sold in these transactions .
repurchase activity associated with brokered home equity lines/loans are reported in the non-strategic assets portfolio segment .
loan covenants and representations and warranties are established through loan sale agreements with various investors to provide assurance that pnc has sold loans to the pnc financial services group , inc .
2013 form 10-k 69 .

Allowed operations:
add, subtract, multiply, divide, greater, exp, table_max, table_min, table_sum, table_average

Return JSON only in this form:
{"program_tokens": ["divide(", "9413", "20.01", ")", "EOF"]}


[System] You are solving numerical reasoning over financial reports. Use only the provided question, pre-table text, table, and post-table text. Return ONLY a JSON object with exactly one key: "program_tokens". The value must be a list of FinQA DSL program tokens ending with "EOF". Do not return the final answer directly and do not include extra text.

[User]
Question:
what is the percentage change in weighted average discount rate for postretirement plans from 2017 to 2018?

Pre-table text:
inventory on hand , as well as our future purchase commitments with our suppliers , considering multiple factors , including demand forecasts , product life cycle , current sales levels , pricing strategy and cost trends .
if our review indicates that inventories of raw materials , components or finished products have become obsolete or are in excess of anticipated demand or that inventory cost exceeds net realizable value , we may be required to make adjustments that will impact the results of operations .
goodwill and non-amortizable intangible assets valuation - we test goodwill and non-amortizable intangible assets for impairment annually or more frequently if events occur that would warrant such review .
while the company has the option to perform a qualitative assessment for both goodwill and non-amortizable intangible assets to determine if it is more likely than not that an impairment exists , the company elects to perform the quantitative assessment for our annual impairment analysis .
the impairment analysis involves comparing the fair value of each reporting unit or non-amortizable intangible asset to the carrying value .
if the carrying value exceeds the fair value , goodwill or a non-amortizable intangible asset is considered impaired .
to determine the fair value of goodwill , we primarily use a discounted cash flow model , supported by the market approach using earnings multiples of comparable global and local companies within the tobacco industry .
at december 31 , 2018 , the carrying value of our goodwill was $ 7.2 billion , which is related to ten reporting units , each of which consists of a group of markets with similar economic characteristics .
the estimated fair value of each of our ten reporting units exceeded the carrying value as of december 31 , 2018 .
to determine the fair value of non-amortizable intangible assets , we primarily use a discounted cash flow model applying the relief-from-royalty method .
we concluded that the fair value of our non- amortizable intangible assets exceeded the carrying value .
these discounted cash flow models include management assumptions relevant for forecasting operating cash flows , which are subject to changes in business conditions , such as volumes and prices , costs to produce , discount rates and estimated capital needs .
management considers historical experience and all available information at the time the fair values are estimated , and we believe these assumptions are consistent with the assumptions a hypothetical marketplace participant would use .
since the march 28 , 2008 , spin-off from altria group , inc. , we have not recorded a charge to earnings for an impairment of goodwill or non-amortizable intangible assets .
marketing costs - we incur certain costs to support our products through programs that include advertising , marketing , consumer engagement and trade promotions .
the costs of our advertising and marketing programs are expensed in accordance with u.s .
gaap .
recognition of the cost related to our consumer engagement and trade promotion programs contain uncertainties due to the judgment required in estimating the potential performance and compliance for each program .
for volume-based incentives provided to customers , management continually assesses and estimates , by customer , the likelihood of the customer's achieving the specified targets , and records the reduction of revenue as the sales are made .
for other trade promotions , management relies on estimated utilization rates that have been developed from historical experience .
changes in the assumptions used in estimating the cost of any individual marketing program would not result in a material change in our financial position , results of operations or operating cash flows .
employee benefit plans - as discussed in item 8 , note 13 .
benefit plans to our consolidated financial statements , we provide a range of benefits to our employees and retired employees , including pensions , postretirement health care and postemployment benefits ( primarily severance ) .
we record annual amounts relating to these plans based on calculations specified by u.s .
gaap .
these calculations include various actuarial assumptions , such as discount rates , assumed rates of return on plan assets , compensation increases , mortality , turnover rates and health care cost trend rates .
we review actuarial assumptions on an annual basis and make modifications to the assumptions based on current rates and trends when it is deemed appropriate to do so .
as permitted by u.s .
gaap , any effect of the modifications is generally amortized over future periods .
we believe that the assumptions utilized in calculating our obligations under these plans are reasonable based upon our historical experience and advice from our actuaries .
weighted-average discount rate assumptions for pension and postretirement plan obligations at december 31 , 2018 and 2017 are as follows: .

Table:
	2018	2017
pension plans	1.61% ( 1.61 % )	1.51% ( 1.51 % )
postretirement plans	3.97% ( 3.97 % )	3.79% ( 3.79 % )

Post-table text:
we anticipate that assumption changes will increase 2019 pre-tax pension and postretirement expense to approximately $ 205 million as compared with approximately $ 160 million in 2018 , excluding amounts related to employee severance and early retirement programs .
the anticipated increase is primarily due to higher amortization out of other comprehensive earnings for unrecognized actuarial gains/ losses of $ 14 million , coupled with lower return on assets of $ 16 million , higher interest and service cost of $ 12 million and $ 4 million respectively , partially offset by other movements of $ 1 million .
weighted-average expected rate of return and discount rate assumptions have a significant effect on the amount of expense reported for the employee benefit plans .
a fifty-basis-point decrease in our discount rate would increase our 2019 pension and postretirement expense by approximately $ 50 million , and a fifty-basis-point increase in our discount rate would decrease our 2019 pension and postretirement .

Allowed operations:
add, subtract, multiply, divide, greater, exp, table_max, table_min, table_sum, table_average

Return JSON only in this form:
{"program_tokens": ["divide(", "9413", "20.01", ")", "EOF"]}


[System] You are solving numerical reasoning over financial reports. Use only the provided question, pre-table text, table, and post-table text. Return ONLY a JSON object with exactly one key: "program_tokens". The value must be a list of FinQA DSL program tokens ending with "EOF". Do not return the final answer directly and do not include extra text.

[User]
Question:
what is the percentage decrease in total liability from dec 31 2007 to dec 31 2008?

Pre-table text:
notes to consolidated financial statements 2014 ( continued ) ( amounts in millions , except per share amounts ) a summary of the remaining liability for the 2007 , 2003 and 2001 restructuring programs is as follows : program program program total .

Table:
	2007 program	2003 program	2001 program	total
liability at december 31 2006	$ 2014	$ 12.6	$ 19.2	$ 31.8
net charges ( reversals ) and adjustments	19.1	-0.5 ( 0.5 )	-5.2 ( 5.2 )	13.4
payments and other1	-7.2 ( 7.2 )	-3.1 ( 3.1 )	-5.3 ( 5.3 )	-15.6 ( 15.6 )
liability at december 31 2007	$ 11.9	$ 9.0	$ 8.7	$ 29.6
net charges and adjustments	4.3	0.8	0.7	5.8
payments and other1	-15.0 ( 15.0 )	-4.1 ( 4.1 )	-3.5 ( 3.5 )	-22.6 ( 22.6 )
liability at december 31 2008	$ 1.2	$ 5.7	$ 5.9	$ 12.8

Post-table text:
1 includes amounts representing adjustments to the liability for changes in foreign currency exchange rates .
other reorganization-related charges other reorganization-related charges relate to our realignment of our media businesses into a newly created management entity called mediabrands and the 2006 merger of draft worldwide and foote , cone and belding worldwide to create draftfcb .
charges related to severance and terminations costs and lease termination and other exit costs .
we expect charges associated with mediabrands to be completed during the first half of 2009 .
charges related to the creation of draftfcb in 2006 are complete .
the charges were separated from the rest of our operating expenses within the consolidated statements of operations because they did not result from charges that occurred in the normal course of business. .

Allowed operations:
add, subtract, multiply, divide, greater, exp, table_max, table_min, table_sum, table_average

Return JSON only in this form:
{"program_tokens": ["divide(", "9413", "20.01", ")", "EOF"]}


[System] You are solving numerical reasoning over financial reports. Use only the provided question, pre-table text, table, and post-table text. Return ONLY a JSON object with exactly one key: "program_tokens". The value must be a list of FinQA DSL program tokens ending with "EOF". Do not return the final answer directly and do not include extra text.

[User]
Question:
compared to the s&p 500 ,what was the difference in percentage growth from the s&p 500 retail index .

Pre-table text:
stock performance graph this performance graph shall not be deemed 201cfiled 201d for purposes of section 18 of the securities exchange act of 1934 , as amended ( the 201cexchange act 201d ) or otherwise subject to the liabilities under that section and shall not be deemed to be incorporated by reference into any filing of tractor supply company under the securities act of 1933 , as amended , or the exchange act .
the following graph compares the cumulative total stockholder return on our common stock from december 29 , 2012 to december 30 , 2017 ( the company 2019s fiscal year-end ) , with the cumulative total returns of the s&p 500 index and the s&p retail index over the same period .
the comparison assumes that $ 100 was invested on december 29 , 2012 , in our common stock and in each of the foregoing indices and in each case assumes reinvestment of dividends .
the historical stock price performance shown on this graph is not indicative of future performance. .

Table:
	12/29/2012	12/28/2013	12/27/2014	12/26/2015	12/31/2016	12/30/2017
tractor supply company	$ 100.00	$ 174.14	$ 181.29	$ 201.04	$ 179.94	$ 180.52
s&p 500	$ 100.00	$ 134.11	$ 155.24	$ 156.43	$ 173.74	$ 211.67
s&p retail index	$ 100.00	$ 147.73	$ 164.24	$ 207.15	$ 219.43	$ 286.13

Post-table text:
.

Allowed operations:
add, subtract, multiply, divide, greater, exp, table_max, table_min, table_sum, table_average

Return JSON only in this form:
{"program_tokens": ["divide(", "9413", "20.01", ")", "EOF"]}


[System] You are solving numerical reasoning over financial reports. Use only the provided question, pre-table text, table, and post-table text. Return ONLY a JSON object with exactly one key: "program_tokens". The value must be a list of FinQA DSL program tokens ending with "EOF". Do not return the final answer directly and do not include extra text.

[User]
Question:
considering the years 2014-2016 , what was the average cash paid for interest?

Pre-table text:
15 .
debt the tables below summarize our outstanding debt at 30 september 2016 and 2015 : total debt .

Table:
30 september	2016	2015
short-term borrowings	$ 935.8	$ 1494.3
current portion of long-term debt	371.3	435.6
long-term debt	4918.1	3949.1
total debt	$ 6225.2	$ 5879.0
short-term borrowings
30 september	2016	2015
bank obligations	$ 133.1	$ 234.3
commercial paper	802.7	1260.0
total short-term borrowings	$ 935.8	$ 1494.3

Post-table text:
the weighted average interest rate of short-term borrowings outstanding at 30 september 2016 and 2015 was 1.1% ( 1.1 % ) and .8% ( .8 % ) , respectively .
cash paid for interest , net of amounts capitalized , was $ 121.1 in 2016 , $ 97.5 in 2015 , and $ 132.4 in 2014. .

Allowed operations:
add, subtract, multiply, divide, greater, exp, table_max, table_min, table_sum, table_average

Return JSON only in this form:
{"program_tokens": ["divide(", "9413", "20.01", ")", "EOF"]}


[System] You are solving numerical reasoning over financial reports. Use only the provided question, pre-table text, table, and post-table text. Return ONLY a JSON object with exactly one key: "program_tokens". The value must be a list of FinQA DSL program tokens ending with "EOF". Do not return the final answer directly and do not include extra text.

[User]
Question:
as of december 2007 , what percentage of the long-term debt is current?

Pre-table text:
page 31 of 94 other liquidity items cash payments required for long-term debt maturities , rental payments under noncancellable operating leases , purchase obligations and other commitments in effect at december 31 , 2007 , are summarized in the following table: .

Table:
( $ in millions )	payments due by period ( a ) total	payments due by period ( a ) less than 1 year	payments due by period ( a ) 1-3 years	payments due by period ( a ) 3-5 years	payments due by period ( a ) more than 5 years
long-term debt	$ 2302.6	$ 126.1	$ 547.6	$ 1174.9	$ 454.0
capital lease obligations	4.4	1.0	0.8	0.5	2.1
interest payments on long-term debt ( b )	698.6	142.9	246.3	152.5	156.9
operating leases	218.5	49.9	71.7	42.5	54.4
purchase obligations ( c )	6092.6	2397.2	3118.8	576.6	2013
common stock repurchase agreements	131.0	131.0	2013	2013	2013
legal settlement	70.0	70.0	2013	2013	2013
total payments on contractual obligations	$ 9517.7	$ 2918.1	$ 3985.2	$ 1947.0	$ 667.4

Post-table text:
total payments on contractual obligations $ 9517.7 $ 2918.1 $ 3985.2 $ 1947.0 $ 667.4 ( a ) amounts reported in local currencies have been translated at the year-end exchange rates .
( b ) for variable rate facilities , amounts are based on interest rates in effect at year end and do not contemplate the effects of hedging instruments .
( c ) the company 2019s purchase obligations include contracted amounts for aluminum , steel , plastic resin and other direct materials .
also included are commitments for purchases of natural gas and electricity , aerospace and technologies contracts and other less significant items .
in cases where variable prices and/or usage are involved , management 2019s best estimates have been used .
depending on the circumstances , early termination of the contracts may not result in penalties and , therefore , actual payments could vary significantly .
contributions to the company 2019s defined benefit pension plans , not including the unfunded german plans , are expected to be $ 49 million in 2008 .
this estimate may change based on plan asset performance .
benefit payments related to these plans are expected to be $ 66 million , $ 70 million , $ 74 million , $ 77 million and $ 82 million for the years ending december 31 , 2008 through 2012 , respectively , and a total of $ 473 million for the years 2013 through 2017 .
payments to participants in the unfunded german plans are expected to be approximately $ 26 million in each of the years 2008 through 2012 and a total of $ 136 million for the years 2013 through 2017 .
in accordance with united kingdom pension regulations , ball has provided an a38 million guarantee to the plan for its defined benefit plan in the united kingdom .
if the company 2019s credit rating falls below specified levels , ball will be required to either : ( 1 ) contribute an additional a38 million to the plan ; ( 2 ) provide a letter of credit to the plan in that amount or ( 3 ) if imposed by the appropriate regulatory agency , provide a lien on company assets in that amount for the benefit of the plan .
the guarantee can be removed upon approval by both ball and the pension plan trustees .
our share repurchase program in 2007 was $ 211.3 million , net of issuances , compared to $ 45.7 million net repurchases in 2006 and $ 358.1 million in 2005 .
the net repurchases included the $ 51.9 million settlement on january 5 , 2007 , of a forward contract entered into in december 2006 for the repurchase of 1200000 shares .
however , the 2007 net repurchases did not include a forward contract entered into in december 2007 for the repurchase of 675000 shares .
the contract was settled on january 7 , 2008 , for $ 31 million in cash .
on december 12 , 2007 , in a privately negotiated transaction , ball entered into an accelerated share repurchase agreement to buy $ 100 million of its common shares using cash on hand and available borrowings .
the company advanced the $ 100 million on january 7 , 2008 , and received approximately 2 million shares , which represented 90 percent of the total shares as calculated using the previous day 2019s closing price .
the exact number of shares to be repurchased under the agreement , which will be determined on the settlement date ( no later than june 5 , 2008 ) , is subject to an adjustment based on a weighted average price calculation for the period between the initial purchase date and the settlement date .
the company has the option to settle the contract in either cash or shares .
including the settlements of the forward share purchase contract and the accelerated share repurchase agreement , we expect to repurchase approximately $ 300 million of our common shares , net of issuances , in 2008 .
annual cash dividends paid on common stock were 40 cents per share in 2007 , 2006 and 2005 .
total dividends paid were $ 40.6 million in 2007 , $ 41 million in 2006 and $ 42.5 million in 2005. .

Allowed operations:
add, subtract, multiply, divide, greater, exp, table_max, table_min, table_sum, table_average

Return JSON only in this form:
{"program_tokens": ["divide(", "9413", "20.01", ")", "EOF"]}


[System] You are solving numerical reasoning over financial reports. Use only the provided question, pre-table text, table, and post-table text. Return ONLY a JSON object with exactly one key: "program_tokens". The value must be a list of FinQA DSL program tokens ending with "EOF". Do not return the final answer directly and do not include extra text.

[User]
Question:
if the fuel surcharge grows by the same rate as in 2014what would expected 2015 revenues be in billions?

Pre-table text:
results of operations operating revenues millions 2014 2013 2012 % (  % ) change 2014 v 2013 % (  % ) change 2013 v 2012 .

Table:
millions	2014	2013	2012	% (  % ) change 2014 v 2013	% (  % ) change 2013 v 2012
freight revenues	$ 22560	$ 20684	$ 19686	9% ( 9 % )	5% ( 5 % )
other revenues	1428	1279	1240	12% ( 12 % )	3% ( 3 % )
total	$ 23988	$ 21963	$ 20926	9% ( 9 % )	5% ( 5 % )

Post-table text:
we generate freight revenues by transporting freight or other materials from our six commodity groups .
freight revenues vary with volume ( carloads ) and average revenue per car ( arc ) .
changes in price , traffic mix and fuel surcharges drive arc .
we provide some of our customers with contractual incentives for meeting or exceeding specified cumulative volumes or shipping to and from specific locations , which we record as reductions to freight revenues based on the actual or projected future shipments .
we recognize freight revenues as shipments move from origin to destination .
we allocate freight revenues between reporting periods based on the relative transit time in each reporting period and recognize expenses as we incur them .
other revenues include revenues earned by our subsidiaries , revenues from our commuter rail operations , and accessorial revenues , which we earn when customers retain equipment owned or controlled by us or when we perform additional services such as switching or storage .
we recognize other revenues as we perform services or meet contractual obligations .
freight revenues from all six commodity groups increased during 2014 compared to 2013 driven by 7% ( 7 % ) volume growth and core pricing gains of 2.5% ( 2.5 % ) .
volume growth from grain , frac sand , rock , and intermodal ( domestic and international ) shipments offset declines in crude oil .
freight revenues from five of our six commodity groups increased during 2013 compared to 2012 .
revenue from agricultural products was down slightly compared to 2012 .
arc increased 5% ( 5 % ) , driven by core pricing gains , shifts in business mix and an automotive logistics management arrangement .
volume essentially was flat year over year as growth in automotive , frac sand , crude oil and domestic intermodal offset declines in coal , international intermodal and grain shipments .
our fuel surcharge programs generated freight revenues of $ 2.8 billion , $ 2.6 billion , and $ 2.6 billion in 2014 , 2013 , and 2012 , respectively .
fuel surcharge in 2014 increased 6% ( 6 % ) driven by our 7% ( 7 % ) carloadings increase .
fuel surcharge in 2013 essentially was flat versus 2012 as lower fuel price offset improved fuel recovery provisions and the lag effect of our programs ( surcharges trail fluctuations in fuel price by approximately two months ) .
in 2014 , other revenue increased from 2013 due to higher revenues at our subsidiaries , primarily those that broker intermodal and automotive services , accessorial revenue driven by increased volume and per diem revenue for container usage ( previously included in automotive freight revenue ) .
in 2013 , other revenue increased from 2012 due primarily to miscellaneous contract revenue and higher revenues at our subsidiaries that broker intermodal and automotive services. .

Allowed operations:
add, subtract, multiply, divide, greater, exp, table_max, table_min, table_sum, table_average

Return JSON only in this form:
{"program_tokens": ["divide(", "9413", "20.01", ")", "EOF"]}


[System] You are solving numerical reasoning over financial reports. Use only the provided question, pre-table text, table, and post-table text. Return ONLY a JSON object with exactly one key: "program_tokens". The value must be a list of FinQA DSL program tokens ending with "EOF". Do not return the final answer directly and do not include extra text.

[User]
Question:
in 2009 what was the change in the allowance for doubtful accounts

Pre-table text:
in our primary disbursement accounts which were reclassified as accounts payable and other accrued liabilities on our consolidated balance sheet .
concentration of credit risk financial instruments that potentially subject us to concentrations of credit risk consist of cash and cash equivalents , trade accounts receivable and derivative instruments .
we place our cash and cash equivalents with high quality financial institutions .
such balances may be in excess of fdic insured limits .
in order to manage the related credit exposure , we continually monitor the credit worthiness of the financial institutions where we have deposits .
concentrations of credit risk with respect to trade accounts receivable are limited due to the wide variety of customers and markets in which we provide services , as well as the dispersion of our operations across many geographic areas .
we provide services to commercial , industrial , municipal and residential customers in the united states and puerto rico .
we perform ongoing credit evaluations of our customers , but do not require collateral to support customer receivables .
we establish an allowance for doubtful accounts based on various factors including the credit risk of specific customers , age of receivables outstanding , historical trends , economic conditions and other information .
no customer exceeded 5% ( 5 % ) of our outstanding accounts receivable balance at december 31 , 2009 or 2008 .
accounts receivable , net of allowance for doubtful accounts accounts receivable represent receivables from customers for collection , transfer , recycling , disposal and other services .
our receivables are recorded when billed or when the related revenue is earned , if earlier , and represent claims against third parties that will be settled in cash .
the carrying value of our receivables , net of the allowance for doubtful accounts , represents their estimated net realizable value .
provisions for doubtful accounts are evaluated on a monthly basis and are recorded based on our historical collection experience , the age of the receivables , specific customer information and economic conditions .
we also review outstanding balances on an account-specific basis .
in general , reserves are provided for accounts receivable in excess of ninety days old .
past due receivable balances are written-off when our collection efforts have been unsuccess- ful in collecting amounts due .
the following table reflects the activity in our allowance for doubtful accounts for the years ended december 31 , 2009 , 2008 and 2007: .

Table:
	2009	2008	2007
balance at beginning of year	$ 65.7	$ 14.7	$ 18.8
additions charged to expense	27.3	36.5	3.9
accounts written-off	-37.8 ( 37.8 )	-12.7 ( 12.7 )	-7.8 ( 7.8 )
acquisitions	-	27.2	-0.2 ( 0.2 )
balance at end of year	$ 55.2	$ 65.7	$ 14.7

Post-table text:
subsequent to our acquisition of allied , we recorded a provision for doubtful accounts of $ 14.2 million to adjust the allowance acquired from allied to conform to republic 2019s accounting policies .
we also recorded $ 5.4 million to provide for specific bankruptcy exposures in 2008 .
in 2007 , we recorded a $ 4.3 million reduction in our allowance for doubtful accounts as a result of refining our estimate of the allowance based on our historical collection experience .
restricted cash as of december 31 , 2009 , we had $ 236.6 million of restricted cash , of which $ 93.1 million was proceeds from the issuance of tax-exempt bonds and other tax-exempt financings and will be used to fund capital republic services , inc .
and subsidiaries notes to consolidated financial statements , continued .

Allowed operations:
add, subtract, multiply, divide, greater, exp, table_max, table_min, table_sum, table_average

Return JSON only in this form:
{"program_tokens": ["divide(", "9413", "20.01", ")", "EOF"]}


[System] You are solving numerical reasoning over financial reports. Use only the provided question, pre-table text, table, and post-table text. Return ONLY a JSON object with exactly one key: "program_tokens". The value must be a list of FinQA DSL program tokens ending with "EOF". Do not return the final answer directly and do not include extra text.

[User]
Question:
what is the average , in millions , home equity line of credit with balloon payments with draw periods from 2012 to 2016?

Pre-table text:
generally , our variable-rate home equity lines of credit have either a seven or ten year draw period , followed by a 20 year amortization term .
during the draw period , we have home equity lines of credit where borrowers pay interest only and home equity lines of credit where borrowers pay principal and interest .
based upon outstanding balances at december 31 , 2011 , the following table presents the periods when home equity lines of credit draw periods are scheduled to end .
home equity lines of credit - draw period end dates in millions interest only product principal and interest product .

Table:
in millions	interest only product	principal and interest product
2012	$ 904	$ 266
2013	1211	331
2014	2043	598
2015	1988	820
2016 and thereafter	6961	5601
total ( a )	$ 13107	$ 7616

Post-table text:
( a ) includes approximately $ 306 million , $ 44 million , $ 60 million , $ 100 million , and $ 246 million of home equity lines of credit with balloon payments with draw periods scheduled to end in 2012 , 2013 , 2014 , 2015 , and 2016 and thereafter , respectively .
we view home equity lines of credit where borrowers are paying principal and interest under the draw period as less risky than those where the borrowers are paying interest only , as these borrowers have a demonstrated ability to make some level of principal and interest payments .
based upon outstanding balances , and excluding purchased impaired loans , at december 31 , 2011 , for home equity lines of credit for which the borrower can no longer draw ( e.g. , draw period has ended or borrowing privileges have been terminated ) , approximately 4.32% ( 4.32 % ) were 30-89 days past due and approximately 5.57% ( 5.57 % ) were greater than or equal to 90 days past due .
generally , when a borrower becomes 60 days past due , we terminate borrowing privileges , and those privileges are not subsequently reinstated .
at that point , we continue our collection/recovery processes , which may include a loss mitigation loan modification resulting in a loan that is classified as a tdr .
see note 5 asset quality and allowances for loan and lease losses and unfunded loan commitments and letters of credit in the notes to consolidated financial statements in item 8 of this report for additional information .
loan modifications and troubled debt restructurings consumer loan modifications we modify loans under government and pnc-developed programs based upon our commitment to help eligible homeowners and borrowers avoid foreclosure , where appropriate .
initially , a borrower is evaluated for a modification under a government program .
if a borrower does not qualify under a government program , the borrower is then evaluated under a pnc program .
our programs utilize both temporary and permanent modifications and typically reduce the interest rate , extend the term and/or defer principal .
temporary and permanent modifications under programs involving a change to loan terms are generally classified as tdrs .
further , certain payment plans and trial payment arrangements which do not include a contractual change to loan terms may be classified as tdrs .
additional detail on tdrs is discussed below as well as in note 5 asset quality and allowances for loan and lease losses and unfunded loan commitments and letters of credit in the notes to consolidated financial statements in item 8 of this report .
a temporary modification , with a term between three and 60 months , involves a change in original loan terms for a period of time and reverts to the original loan terms as of a specific date or the occurrence of an event , such as a failure to pay in accordance with the terms of the modification .
typically , these modifications are for a period of up to 24 months after which the interest rate reverts to the original loan rate .
a permanent modification , with a term greater than 60 months , is a modification in which the terms of the original loan are changed .
permanent modifications primarily include the government-created home affordable modification program ( hamp ) or pnc-developed hamp-like modification programs .
for consumer loan programs , such as residential mortgages and home equity loans and lines , we will enter into a temporary modification when the borrower has indicated a temporary hardship and a willingness to bring current the delinquent loan balance .
examples of this situation often include delinquency due to illness or death in the family , or a loss of employment .
permanent modifications are entered into when it is confirmed that the borrower does not possess the income necessary to continue making loan payments at the current amount , but our expectation is that payments at lower amounts can be made .
residential mortgage and home equity loans and lines have been modified with changes in terms for up to 60 months , although the majority involve periods of three to 24 months .
we also monitor the success rates and delinquency status of our loan modification programs to assess their effectiveness in serving our customers 2019 needs while mitigating credit losses .
the following tables provide the number of accounts and unpaid principal balance of modified consumer real estate related loans as well as the number of accounts and unpaid principal balance of modified loans that were 60 days or more past due as of six months , nine months and twelve months after the modification date .
78 the pnc financial services group , inc .
2013 form 10-k .

Allowed operations:
add, subtract, multiply, divide, greater, exp, table_max, table_min, table_sum, table_average

Return JSON only in this form:
{"program_tokens": ["divide(", "9413", "20.01", ")", "EOF"]}


[System] You are solving numerical reasoning over financial reports. Use only the provided question, pre-table text, table, and post-table text. Return ONLY a JSON object with exactly one key: "program_tokens". The value must be a list of FinQA DSL program tokens ending with "EOF". Do not return the final answer directly and do not include extra text.

[User]
Question:
2001 revenue from large utilities were how many times the revenues from the growth distribution segment?

Pre-table text:
gross margin gross margin increased $ 307 million , or 15% ( 15 % ) , to $ 2.3 billion in 2001 from $ 2.0 billion in 2000 .
gross margin as a percentage of revenues decreased to 25% ( 25 % ) in 2000 from 26% ( 26 % ) in 2001 .
the increase in gross margin is due to acquisition of new businesses and new operations from greenfield projects offset by lower market prices in the united kingdom .
the decrease in gross margin as a percentage of revenues is due to a decline in the competitive supply and contract generation gross margin percentages offset slightly by increased gross margin percentages from large utilities and growth distribution .
excluding businesses acquired or that commenced commercial operations in 2001 or 2000 , gross margin decreased 2% ( 2 % ) to $ 1.8 billion in 2001. .

Table:
	2001	2000	% (  % ) change
contract generation	$ 827 million	$ 767 million	8% ( 8 % )
competitive supply	$ 440 million	$ 559 million	( 21% ( 21 % ) )
large utilities	$ 739 million	$ 538 million	37% ( 37 % )
growth distribution	$ 296 million	$ 131 million	126% ( 126 % )

Post-table text:
contract generation gross margin increased $ 60 million , or 8% ( 8 % ) , to $ 827 million in 2001 from $ 767 million in 2000 .
excluding businesses acquired or that commenced commercial operations during 2001 and 2000 , contract generation gross margin decreased 6% ( 6 % ) to $ 710 million in 2001 .
contract generation gross margin increased in all geographic regions except for asia .
the contract generation gross margin as a percentage of revenues decreased to 33% ( 33 % ) in 2001 from 44% ( 44 % ) in 2000 .
in south america , contract generation gross margin increased $ 17 million and was 27% ( 27 % ) of revenues .
the increase is due to the acquisition of gener offset by a decline at tiete from the rationing of electricity in brazil .
in north america , contract generation gross margin increased $ 8 million and was 50% ( 50 % ) of revenues .
the increase is due to improvements at southland and beaver valley partially offset by a decrease at thames from the contract buydown ( see footnote 13 to the company 2019s consolidated financial statements ) .
in europe/ africa , contract generation gross margin increased $ 44 million and was 30% ( 30 % ) of revenues .
the increase is due primarily to our additional ownership interest in kilroot and the acquisition of ebute in nigeria .
in asia , contract generation gross margin decreased $ 22 million and was 29% ( 29 % ) of revenues .
the decrease is due mainly to additional bad debt provisions at jiaozuo , hefei and aixi in china that were partially offset by the start of commercial operations at haripur .
the decrease in contract generation gross margin as a percentage of revenue is due to the acquisition of generation businesses with overall gross margin percentages , which are lower than the overall portfolio of generation businesses .
as a percentage of sales , contract generation gross margin declined in south america and asia , was relatively flat in north america and increased in europe/africa and the caribbean .
the competitive supply gross margin decreased $ 119 million , or 21% ( 21 % ) , to $ 440 million in 2001 from $ 559 million in 2000 .
excluding businesses acquired or that commenced commercial operations during 2001 and 2000 , competitive supply gross margin decreased 26% ( 26 % ) to $ 408 million in 2001 .
the overall decrease is due to declines in europe/africa and south america that were partially offset by slight increases in north america , the caribbean and asia .
the competitive supply gross margin as a percentage of revenues decreased to 16% ( 16 % ) in 2001 from 23% ( 23 % ) in 2000 .
in south america , competitive supply segment gross margin decreased $ 61 million and was 1% ( 1 % ) of revenues due to declines at our businesses in argentina .
in europe/africa , competitive supply segment gross margin decreased $ 95 million and was 22% ( 22 % ) of revenues .
the decrease is due primarily to declines at drax , barry and fifoots from the lower market prices in the u.k .
in north america , competitive supply segment gross margin increased $ 14 million and was 11% ( 11 % ) of revenues .
the increase was due to an expanded customer base at new energy and was partially offset by decreases at somerset in new york and deepwater in texas .
in the caribbean ( which includes colombia ) , the competitive supply gross margin increased $ 15 million and was 29% ( 29 % ) of revenues .
the increase is due primarily to the acquisition of chivor .
as a percentage .

Allowed operations:
add, subtract, multiply, divide, greater, exp, table_max, table_min, table_sum, table_average

Return JSON only in this form:
{"program_tokens": ["divide(", "9413", "20.01", ")", "EOF"]}


[System] You are solving numerical reasoning over financial reports. Use only the provided question, pre-table text, table, and post-table text. Return ONLY a JSON object with exactly one key: "program_tokens". The value must be a list of FinQA DSL program tokens ending with "EOF". Do not return the final answer directly and do not include extra text.

[User]
Question:
what was the percentage growth in the defined benefit plan income from 2016 to 2017

Pre-table text:
net sales increased $ 29.9 million , or 6.3% ( 6.3 % ) , due to higher sales volume driven primarily by continuing improvement in the u.s .
home products market and the benefit from new product introductions and price increases to help mitigate cumulative raw material cost increases .
operating income increased $ 12.6 million , or 20.4% ( 20.4 % ) , due to higher net sales , the benefits from productivity improvements and leveraging sales on our existing fixed cost base .
security net sales increased $ 12.8 million , or 2.2% ( 2.2 % ) , due to higher sales volume and price increases to help mitigate cumulative raw material cost increases .
these benefits were partially offset by the impact of our exiting of two product lines in our commercial distribution channel .
operating income increased $ 5.8 million , or 8.7% ( 8.7 % ) , primarily due to the higher net sales , the benefits from productivity improvements , lower restructuring and other charges ( approximately $ 6 million ) relating to the completion in 2016 of a manufacturing facility relocation , favorable foreign exchange and the related cost savings resulting from the facility relocation .
corporate corporate expenses increased by $ 5.7 million mainly due to the impairment of a long lived asset and recognition of an actuarial gain versus an actuarial loss in 2016 and higher defined benefit plan income during 2017 compared to 2016 .
( in millions ) 2017 2016 .

Table:
( in millions )	2017	2016
general and administrative expense	$ -90.3 ( 90.3 )	$ -80.9 ( 80.9 )
defined benefit plan income	4.2	2.9
defined benefit plan recognition of actuarial gains ( losses )	0.5	-1.9 ( 1.9 )
total corporate expenses	$ -85.6 ( 85.6 )	$ -79.9 ( 79.9 )

Post-table text:
in future periods the company may record , in the corporate segment , material expense or income associated with actuarial gains and losses arising from periodic remeasurement of our liabilities for defined benefit plans .
at a minimum the company will remeasure its defined benefit plan liabilities in the fourth quarter of each year .
remeasurements due to plan amendments and settlements may also occur in interim periods during the year .
remeasurement of these liabilities attributable to updating our liability discount rates and expected return on assets may , in particular , result in material income or expense recognition .
2016 compared to 2015 total fortune brands net sales net sales increased $ 405.5 million , or 9% ( 9 % ) .
the increase was due to higher sales volume primarily from the continuing improvement in u.s .
market conditions for home products , the benefit from the acquisitions in our cabinets and plumbing segments and price increases to help mitigate cumulative raw material cost increases and the effect of unfavorable foreign exchange .
these benefits were partially offset by unfavorable foreign exchange of approximately $ 27 million and higher sales rebates .
cost of products sold cost of products sold increased $ 182.8 million , or 6% ( 6 % ) , due to higher net sales , including the impact of the acquisitions in our cabinets and plumbing segments , partially offset by the benefit of productivity improvements. .

Allowed operations:
add, subtract, multiply, divide, greater, exp, table_max, table_min, table_sum, table_average

Return JSON only in this form:
{"program_tokens": ["divide(", "9413", "20.01", ")", "EOF"]}