[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 portion of the minimum total assets available for default is related to assessment powers?

Pre-table text:
2022 a financial safeguard package for cleared over-the-counter credit default swap contracts , and 2022 a financial safeguard package for cleared over-the-counter interest rate swap contracts .
in the unlikely event of a payment default by a clearing firm , we would first apply assets of the defaulting clearing firm to satisfy its payment obligation .
these assets include the defaulting firm 2019s guaranty fund contributions , performance bonds and any other available assets , such as assets required for membership and any associated trading rights .
in addition , we would make a demand for payment pursuant to any applicable guarantee provided to us by the parent company of the clearing firm .
thereafter , if the payment default remains unsatisfied , we would use the corporate contributions designated for the respective financial safeguard package .
we would then use guaranty fund contributions of other clearing firms within the respective financial safeguard package and funds collected through an assessment against solvent clearing firms within the respective financial safeguard package to satisfy the deficit .
we maintain a $ 5.0 billion 364-day multi-currency line of credit with a consortium of domestic and international banks to be used in certain situations by cme clearing .
we have the option to request an increase in the line from $ 5.0 billion to $ 7.0 billion .
we may use the proceeds to provide temporary liquidity in the unlikely event of a clearing firm default , in the event of a liquidity constraint or default by a depositary ( custodian of the collateral ) , or in the event of a temporary disruption with the payments systems that would delay payment of settlement variation between us and our clearing firms .
the credit agreement requires us to pledge certain assets to the line of credit custodian prior to drawing on the line of credit .
pledged assets may include clearing firm guaranty fund deposits held by us in the form of u.s .
treasury or agency securities , as well as select money market mutual funds approved for our select interest earning facility ( ief ) programs .
performance bond collateral of a defaulting clearing firm may also be used to secure a draw on the line .
in addition to the 364-day multi- currency line of credit , we also have the option to use our $ 1.8 billion multi-currency revolving senior credit facility to provide liquidity for our clearing house in the unlikely event of default .
aggregate performance bond deposits for clearing firms for all three cme financial safeguard packages was $ 86.8 billion , including $ 5.6 billion of cash performance bond deposits and $ 4.2 billion of letters of credit .
a defaulting firm 2019s performance bond deposits can be used in the event of default of that clearing firm .
the following shows the available assets at december 31 , 2012 in the event of a payment default by a clearing firm for the base financial safeguard package after first utilizing the defaulting firm 2019s available assets : ( in millions ) cme clearing available assets designated corporate contributions for futures and options ( 1 ) .
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$ 100.0 guaranty fund contributions ( 2 ) .
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2899.5 assessment powers ( 3 ) .
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7973.6 minimum total assets available for default ( 4 ) .
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$ 10973.1 ( 1 ) cme clearing designates $ 100.0 million of corporate contributions to satisfy a clearing firm default in the event that the defaulting clearing firm 2019s guaranty contributions and performance bonds do not satisfy the deficit .
( 2 ) guaranty fund contributions of clearing firms include guaranty fund contributions required of clearing firms , but do not include any excess deposits held by us at the direction of clearing firms .
( 3 ) in the event of a clearing firm default , if a loss continues to exist after the utilization of the assets of the defaulted firm , our designated working capital and the non-defaulting clearing firms 2019 guaranty fund contributions , we have the right to assess all non-defaulting clearing members as defined in the rules governing the guaranty fund .
( 4 ) represents the aggregate minimum resources available to satisfy any obligations not met by a defaulting firm subsequent to the liquidation of the defaulting firm 2019s performance bond collateral. .

Table:
( in millions )	cme clearingavailable assets
designated corporate contributions for futures and options ( 1 )	$ 100.0
guaranty fund contributions ( 2 )	2899.5
assessment powers ( 3 )	7973.6
minimum total assets available for default ( 4 )	$ 10973.1

Post-table text:
2022 a financial safeguard package for cleared over-the-counter credit default swap contracts , and 2022 a financial safeguard package for cleared over-the-counter interest rate swap contracts .
in the unlikely event of a payment default by a clearing firm , we would first apply assets of the defaulting clearing firm to satisfy its payment obligation .
these assets include the defaulting firm 2019s guaranty fund contributions , performance bonds and any other available assets , such as assets required for membership and any associated trading rights .
in addition , we would make a demand for payment pursuant to any applicable guarantee provided to us by the parent company of the clearing firm .
thereafter , if the payment default remains unsatisfied , we would use the corporate contributions designated for the respective financial safeguard package .
we would then use guaranty fund contributions of other clearing firms within the respective financial safeguard package and funds collected through an assessment against solvent clearing firms within the respective financial safeguard package to satisfy the deficit .
we maintain a $ 5.0 billion 364-day multi-currency line of credit with a consortium of domestic and international banks to be used in certain situations by cme clearing .
we have the option to request an increase in the line from $ 5.0 billion to $ 7.0 billion .
we may use the proceeds to provide temporary liquidity in the unlikely event of a clearing firm default , in the event of a liquidity constraint or default by a depositary ( custodian of the collateral ) , or in the event of a temporary disruption with the payments systems that would delay payment of settlement variation between us and our clearing firms .
the credit agreement requires us to pledge certain assets to the line of credit custodian prior to drawing on the line of credit .
pledged assets may include clearing firm guaranty fund deposits held by us in the form of u.s .
treasury or agency securities , as well as select money market mutual funds approved for our select interest earning facility ( ief ) programs .
performance bond collateral of a defaulting clearing firm may also be used to secure a draw on the line .
in addition to the 364-day multi- currency line of credit , we also have the option to use our $ 1.8 billion multi-currency revolving senior credit facility to provide liquidity for our clearing house in the unlikely event of default .
aggregate performance bond deposits for clearing firms for all three cme financial safeguard packages was $ 86.8 billion , including $ 5.6 billion of cash performance bond deposits and $ 4.2 billion of letters of credit .
a defaulting firm 2019s performance bond deposits can be used in the event of default of that clearing firm .
the following shows the available assets at december 31 , 2012 in the event of a payment default by a clearing firm for the base financial safeguard package after first utilizing the defaulting firm 2019s available assets : ( in millions ) cme clearing available assets designated corporate contributions for futures and options ( 1 ) .
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$ 100.0 guaranty fund contributions ( 2 ) .
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2899.5 assessment powers ( 3 ) .
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7973.6 minimum total assets available for default ( 4 ) .
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$ 10973.1 ( 1 ) cme clearing designates $ 100.0 million of corporate contributions to satisfy a clearing firm default in the event that the defaulting clearing firm 2019s guaranty contributions and performance bonds do not satisfy the deficit .
( 2 ) guaranty fund contributions of clearing firms include guaranty fund contributions required of clearing firms , but do not include any excess deposits held by us at the direction of clearing firms .
( 3 ) in the event of a clearing firm default , if a loss continues to exist after the utilization of the assets of the defaulted firm , our designated working capital and the non-defaulting clearing firms 2019 guaranty fund contributions , we have the right to assess all non-defaulting clearing members as defined in the rules governing the guaranty fund .
( 4 ) represents the aggregate minimum resources available to satisfy any obligations not met by a defaulting firm subsequent to the liquidation of the defaulting firm 2019s performance bond collateral. .

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 nuclear fuel expenses as a percentage of 2016 net revenue?

Pre-table text:
amortized over a nine-year period beginning december 2015 .
see note 2 to the financial statements for further discussion of the business combination and customer credits .
the volume/weather variance is primarily due to the effect of more favorable weather during the unbilled period and an increase in industrial usage , partially offset by the effect of less favorable weather on residential sales .
the increase in industrial usage is primarily due to expansion projects , primarily in the chemicals industry , and increased demand from new customers , primarily in the industrial gases industry .
the louisiana act 55 financing savings obligation variance results from a regulatory charge for tax savings to be shared with customers per an agreement approved by the lpsc .
the tax savings resulted from the 2010-2011 irs audit settlement on the treatment of the louisiana act 55 financing of storm costs for hurricane gustav and hurricane ike .
see note 3 to the financial statements for additional discussion of the settlement and benefit sharing .
included in other is a provision of $ 23 million recorded in 2016 related to the settlement of the waterford 3 replacement steam generator prudence review proceeding , offset by a provision of $ 32 million recorded in 2015 related to the uncertainty at that time associated with the resolution of the waterford 3 replacement steam generator prudence review proceeding . a0 see note 2 to the financial statements for a discussion of the waterford 3 replacement steam generator prudence review proceeding .
entergy wholesale commodities following is an analysis of the change in net revenue comparing 2016 to 2015 .
amount ( in millions ) .

Table:
	amount ( in millions )
2015 net revenue	$ 1666
nuclear realized price changes	-149 ( 149 )
rhode island state energy center	-44 ( 44 )
nuclear volume	-36 ( 36 )
fitzpatrick reimbursement agreement	41
nuclear fuel expenses	68
other	-4 ( 4 )
2016 net revenue	$ 1542

Post-table text:
as shown in the table above , net revenue for entergy wholesale commodities decreased by approximately $ 124 million in 2016 primarily due to : 2022 lower realized wholesale energy prices and lower capacity prices , the amortization of the palisades below- market ppa , and vermont yankee capacity revenue .
the effect of the amortization of the palisades below- market ppa and vermont yankee capacity revenue on the net revenue variance from 2015 to 2016 is minimal ; 2022 the sale of the rhode island state energy center in december 2015 .
see note 14 to the financial statements for further discussion of the rhode island state energy center sale ; and 2022 lower volume in the entergy wholesale commodities nuclear fleet resulting from more refueling outage days in 2016 as compared to 2015 and larger exercise of resupply options in 2016 as compared to 2015 .
see 201cnuclear matters - indian point 201d below for discussion of the extended indian point 2 outage in the second quarter entergy corporation and subsidiaries management 2019s financial discussion and analysis .

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 difference in percentage cumulative 5-year total stockholder return for cadence design systems inc . compared to the nasdaq composite for the five years ended 12/29/2012?

Pre-table text:
stockholder return performance graphs the following graph compares the cumulative 5-year total stockholder return on our common stock relative to the cumulative total return of the nasdaq composite index and the s&p 400 information technology index .
the graph assumes that the value of the investment in our common stock and in each index ( including reinvestment of dividends ) was $ 100 on december 29 , 2007 and tracks it through december 29 , 2012 .
comparison of 5 year cumulative total return* among cadence design systems , inc. , the nasdaq composite index , and s&p 400 information technology cadence design systems , inc .
nasdaq composite s&p 400 information technology 12/29/1212/31/111/1/111/2/101/3/0912/29/07 *$ 100 invested on 12/29/07 in stock or 12/31/07 in index , including reinvestment of dividends .
indexes calculated on month-end basis .
copyright a9 2013 s&p , a division of the mcgraw-hill companies inc .
all rights reserved. .

Table:
	12/29/2007	1/3/2009	1/2/2010	1/1/2011	12/31/2011	12/29/2012
cadence design systems inc .	100.00	22.55	35.17	48.50	61.07	78.92
nasdaq composite	100.00	59.03	82.25	97.32	98.63	110.78
s&p 400 information technology	100.00	54.60	82.76	108.11	95.48	109.88

Post-table text:
the stock price performance included in this graph is not necessarily indicative of future stock price performance .

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 percentage of total future minimum operating lease payments for leases with remaining terms greater than one year are due in 2010?

Pre-table text:
company has a contingent liability relating to proper disposition of these balances , which amounted to $ 1926.8 mil- lion at december 31 , 2007 .
as a result of holding these customers 2019 assets in escrow , the company has ongoing programs for realizing economic benefits during the year through favorable borrowing and vendor arrangements with various banks .
there were no loans outstanding as of december 31 , 2007 and these balances were invested in short term , high grade investments that minimize the risk to principal .
leases the company leases certain of its property under leases which expire at various dates .
several of these agreements include escalation clauses and provide for purchases and renewal options for periods ranging from one to five years .
future minimum operating lease payments for leases with remaining terms greater than one year for each of the years in the five years ending december 31 , 2012 , and thereafter in the aggregate , are as follows ( in thousands ) : .

Table:
2008	83382
2009	63060
2010	35269
2011	21598
2012	14860
thereafter	30869
total	$ 249038

Post-table text:
in addition , the company has operating lease commitments relating to office equipment and computer hardware with annual lease payments of approximately $ 16.0 million per year which renew on a short-term basis .
rent expense incurred under all operating leases during the years ended december 31 , 2007 , 2006 and 2005 was $ 106.4 million , $ 81.5 million and $ 61.1 million , respectively .
data processing and maintenance services agreements .
the company has agreements with various vendors , which expire between 2008 and 2017 , for portions of its computer data processing operations and related functions .
the company 2019s estimated aggregate contractual obligation remaining under these agreements was approximately $ 888.3 million as of december 31 , 2007 .
however , this amount could be more or less depending on various factors such as the inflation rate , the introduction of significant new technologies , or changes in the company 2019s data processing needs .
( 17 ) employee benefit plans stock purchase plan prior to the certegy merger ( note 6 ) , fis employees participated in the fidelity national financial , inc .
employee stock purchase plan ( espp ) .
subsequent to the certegy merger , the company instituted its own plan with the same terms as the fidelity national financial , inc .
plan .
under the terms of both plans and subsequent amendments , eligible employees may voluntarily purchase , at current market prices , shares of fnf 2019s ( prior to the certegy merger ) or fis 2019s ( post certegy merger ) common stock through payroll deductions .
pursuant to the espp , employees may contribute an amount between 3% ( 3 % ) and 15% ( 15 % ) of their base salary and certain commissions .
shares purchased are allocated to employees based upon their contributions .
the company contributes varying matching amounts as specified in the espp .
the company recorded an expense of $ 15.2 million , $ 13.1 million and $ 11.1 million , respectively , for the years ended december 31 , 2007 , 2006 and 2005 relating to the participation of fis employees in the espp .
fidelity national information services , inc .
and subsidiaries and affiliates notes to consolidated and combined financial statements 2014 ( 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 number of common stock shares per register holder as of 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 weighted-average shares for diluted eps from 2016 to 2017 , in millions?

Pre-table text:
the fair value of the psu award at the date of grant is amortized to expense over the performance period , which is typically three years after the date of the award , or upon death , disability or reaching the age of 58 .
as of december 31 , 2017 , pmi had $ 34 million of total unrecognized compensation cost related to non-vested psu awards .
this cost is recognized over a weighted-average performance cycle period of two years , or upon death , disability or reaching the age of 58 .
during the years ended december 31 , 2017 , and 2016 , there were no psu awards that vested .
pmi did not grant any psu awards during note 10 .
earnings per share : unvested share-based payment awards that contain non-forfeitable rights to dividends or dividend equivalents are participating securities and therefore are included in pmi 2019s earnings per share calculation pursuant to the two-class method .
basic and diluted earnings per share ( 201ceps 201d ) were calculated using the following: .

Table:
( in millions )	for the years ended december 31 , 2017	for the years ended december 31 , 2016	for the years ended december 31 , 2015
net earnings attributable to pmi	$ 6035	$ 6967	$ 6873
less distributed and undistributed earnings attributable to share-based payment awards	14	19	24
net earnings for basic and diluted eps	$ 6021	$ 6948	$ 6849
weighted-average shares for basic eps	1552	1551	1549
plus contingently issuable performance stock units ( psus )	1	2014	2014
weighted-average shares for diluted eps	1553	1551	1549

Post-table text:
for the 2017 , 2016 and 2015 computations , there were no antidilutive stock options. .

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:
how much of an increase , in millions , to the pension expenses did the three changes in assumption cause?

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:
if there were a 200bp rise in rates , how much more would the impact be on earnings in 2009 vs . 2008?

Pre-table text:
jpmorgan chase & co./2009 annual report 131 earnings-at-risk stress testing the var and stress-test measures described above illustrate the total economic sensitivity of the firm 2019s consolidated balance sheets to changes in market variables .
the effect of interest rate exposure on reported net income is also important .
interest rate risk exposure in the firm 2019s core nontrading business activities ( i.e. , asset/liability management positions ) results from on 2013and off 2013balance sheet positions and can occur due to a variety of factors , including : 2022 differences in the timing among the maturity or repricing of assets , liabilities and off 2013balance sheet instruments .
for example , if liabilities reprice quicker than assets and funding interest rates are declining , earnings will increase initially .
2022 differences in the amounts of assets , liabilities and off 2013balance sheet instruments that are repricing at the same time .
for example , if more deposit liabilities are repricing than assets when general interest rates are declining , earnings will increase initially .
2022 differences in the amounts by which short-term and long-term market interest rates change ( for example , changes in the slope of the yield curve , because the firm has the ability to lend at long-term fixed rates and borrow at variable or short- term fixed rates ) .
based on these scenarios , the firm 2019s earnings would be affected negatively by a sudden and unanticipated increase in short-term rates paid on its liabilities ( e.g. , depos- its ) without a corresponding increase in long-term rates re- ceived on its assets ( e.g. , loans ) .
conversely , higher long-term rates received on assets generally are beneficial to earnings , particularly when the increase is not accompanied by rising short-term rates paid on liabilities .
2022 the impact of changes in the maturity of various assets , liabili- ties or off 2013balance sheet instruments as interest rates change .
for example , if more borrowers than forecasted pay down higher-rate loan balances when general interest rates are de- clining , earnings may decrease initially .
the firm manages interest rate exposure related to its assets and liabilities on a consolidated , corporate-wide basis .
business units transfer their interest rate risk to treasury through a transfer- pricing system , which takes into account the elements of interest rate exposure that can be risk-managed in financial markets .
these elements include asset and liability balances and contrac- tual rates of interest , contractual principal payment schedules , expected prepayment experience , interest rate reset dates and maturities , rate indices used for repricing , and any interest rate ceilings or floors for adjustable rate products .
all transfer-pricing assumptions are dynamically reviewed .
the firm conducts simulations of changes in net interest income from its nontrading activities under a variety of interest rate scenarios .
earnings-at-risk tests measure the potential change in the firm 2019s net interest income , and the corresponding impact to the firm 2019s pretax earnings , over the following 12 months .
these tests highlight exposures to various rate-sensitive factors , such as the rates themselves ( e.g. , the prime lending rate ) , pricing strate- gies on deposits , optionality and changes in product mix .
the tests include forecasted balance sheet changes , such as asset sales and securitizations , as well as prepayment and reinvestment behavior .
immediate changes in interest rates present a limited view of risk , and so a number of alternative scenarios are also reviewed .
these scenarios include the implied forward curve , nonparallel rate shifts and severe interest rate shocks on selected key rates .
these scenar- ios are intended to provide a comprehensive view of jpmorgan chase 2019s earnings at risk over a wide range of outcomes .
jpmorgan chase 2019s 12-month pretax earnings sensitivity profile as of december 31 , 2009 and 2008 , is as follows. .

Table:
( in millions )	immediate change in rates +200bp	immediate change in rates +100bp	immediate change in rates -100bp	immediate change in rates -200bp
december 31 2009	$ -1594 ( 1594 )	$ -554 ( 554 )	nm ( a )	nm ( a )
december 31 2008	$ 336	$ 672	nm ( a )	nm ( a )

Post-table text:
december 31 , 2009 $ ( 1594 ) $ ( 554 ) nm ( a ) nm ( a ) december 31 , 2008 $ 336 $ 672 nm ( a ) nm ( a ) ( a ) down 100- and 200-basis-point parallel shocks result in a fed funds target rate of zero , and negative three- and six-month treasury rates .
the earnings- at-risk results of such a low-probability scenario are not meaningful .
the change in earnings at risk from december 31 , 2008 , results from a higher level of afs securities and an updated baseline scenario that uses higher short-term interest rates .
the firm 2019s risk to rising rates is largely the result of increased funding costs on assets , partially offset by widening deposit margins , which are currently compressed due to very low short-term interest rates .
additionally , another interest rate scenario , involving a steeper yield curve with long-term rates rising 100 basis points and short- term rates staying at current levels , results in a 12-month pretax earnings benefit of $ 449 million .
the increase in earnings is due to reinvestment of maturing assets at the higher long-term rates , with funding costs remaining unchanged .
risk identification for large exposures individuals who manage risk positions , particularly those that are complex , are responsible for identifying potential losses that could arise from specific , unusual events , such as a potential tax change , and estimating the probabilities of losses arising from such events .
this information is entered into the firm 2019s rifle database .
management of trading businesses control rifle entries , thereby permitting the firm to monitor further earnings vulnerability not adequately covered by standard risk measures .
risk monitoring and control limits market risk is controlled primarily through a series of limits .
limits reflect the firm 2019s risk appetite in the context of the market environment and business strategy .
in setting limits , the firm takes into consideration factors such as market volatility , product liquidity , business trends and management experience. .

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 change in the rental expense under operating leases from 2004 to 2005

Pre-table text:
the defined benefit pension plans 2019 trust and $ 130 million to our retiree medical plans which will reduce our cash funding requirements for 2007 and 2008 .
in 2007 , we expect to make no contributions to the defined benefit pension plans and expect to contribute $ 175 million to the retiree medical and life insurance plans , after giving consideration to the 2006 prepayments .
the following benefit payments , which reflect expected future service , as appropriate , are expected to be paid : ( in millions ) pension benefits benefits .

Table:
( in millions )	pensionbenefits	otherbenefits
2007	$ 1440	$ 260
2008	1490	260
2009	1540	270
2010	1600	270
2011	1660	270
years 2012 2013 2016	9530	1260

Post-table text:
as noted previously , we also sponsor nonqualified defined benefit plans to provide benefits in excess of qualified plan limits .
the aggregate liabilities for these plans at december 31 , 2006 were $ 641 million .
the expense associated with these plans totaled $ 59 million in 2006 , $ 58 million in 2005 and $ 61 million in 2004 .
we also sponsor a small number of foreign benefit plans .
the liabilities and expenses associated with these plans are not material to our results of operations , financial position or cash flows .
note 13 2013 leases our total rental expense under operating leases was $ 310 million , $ 324 million and $ 318 million for 2006 , 2005 and 2004 , respectively .
future minimum lease commitments at december 31 , 2006 for all operating leases that have a remaining term of more than one year were $ 1.1 billion ( $ 288 million in 2007 , $ 254 million in 2008 , $ 211 million in 2009 , $ 153 million in 2010 , $ 118 million in 2011 and $ 121 million in later years ) .
certain major plant facilities and equipment are furnished by the u.s .
government under short-term or cancelable arrangements .
note 14 2013 legal proceedings , commitments and contingencies we are a party to or have property subject to litigation and other proceedings , including matters arising under provisions relating to the protection of the environment .
we believe the probability is remote that the outcome of these matters will have a material adverse effect on the corporation as a whole .
we cannot predict the outcome of legal proceedings with certainty .
these matters include the following items , all of which have been previously reported : on march 27 , 2006 , we received a subpoena issued by a grand jury in the united states district court for the northern district of ohio .
the subpoena requests documents related to our application for patents issued in the united states and the united kingdom relating to a missile detection and warning technology .
we are cooperating with the government 2019s investigation .
on february 6 , 2004 , we submitted a certified contract claim to the united states requesting contractual indemnity for remediation and litigation costs ( past and future ) related to our former facility in redlands , california .
we submitted the claim consistent with a claim sponsorship agreement with the boeing company ( boeing ) , executed in 2001 , in boeing 2019s role as the prime contractor on the short range attack missile ( sram ) program .
the contract for the sram program , which formed a significant portion of our work at the redlands facility , had special contractual indemnities from the u.s .
air force , as authorized by public law 85-804 .
on august 31 , 2004 , the united states denied the claim .
our appeal of that decision is pending with the armed services board of contract appeals .
on august 28 , 2003 , the department of justice ( the doj ) filed complaints in partial intervention in two lawsuits filed under the qui tam provisions of the civil false claims act in the united states district court for the western district of kentucky , united states ex rel .
natural resources defense council , et al v .
lockheed martin corporation , et al , and united states ex rel .
john d .
tillson v .
lockheed martin energy systems , inc. , et al .
the doj alleges that we committed violations of the resource conservation and recovery act at the paducah gaseous diffusion plant by not properly handling , storing .

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 2005 what was the percentage of the federal nol set to expire between 2016 to 2020

Pre-table text:
american tower corporation and subsidiaries notes to consolidated financial statements 2014 ( continued ) at december 31 , 2005 , the company had net federal and state operating loss carryforwards available to reduce future taxable income of approximately $ 2.2 billion and $ 2.4 billion , respectively .
if not utilized , the company 2019s net operating loss carryforwards expire as follows ( in thousands ) : .

Table:
years ended december 31,	federal	state
2006 to 2010	$ 5248	$ 469747
2011 to 2015	10012	272662
2016 to 2020	397691	777707
2021 to 2025	1744552	897896
total	$ 2157503	$ 2418012

Post-table text:
sfas no .
109 , 201caccounting for income taxes , 201d requires that companies record a valuation allowance when it is 201cmore likely than not that some portion or all of the deferred tax assets will not be realized . 201d at december 31 , 2005 , the company has provided a valuation allowance of approximately $ 422.4 million , including approximately $ 249.5 million attributable to spectrasite , primarily related to net operating loss and capital loss carryforwards .
approximately $ 237.8 million of the spectrasite valuation allowance was assumed as of the acquisition date .
the balance of the valuation allowance primarily relates to net state deferred tax assets .
the company has not provided a valuation allowance for the remaining deferred tax assets , primarily its federal net operating loss carryforwards , as management believes the company will have sufficient time to realize these federal net operating loss carryforwards during the twenty-year tax carryforward period .
the company intends to recover a portion of its deferred tax asset through its federal income tax refund claims related to the carry back of certain federal net operating losses .
in june 2003 and october 2003 , the company filed federal income tax refund claims with the irs relating to the carry back of $ 380.0 million of net operating losses generated prior to 2003 , of which the company initially anticipated receiving approximately $ 90.0 million .
based on preliminary discussions with tax authorities , the company has revised its estimate of the net realizable value of the federal income tax refund claims and anticipates receiving a refund of approximately $ 65.0 million as a result of these claims by the end of 2006 .
there can be no assurances , however , with respect to the specific amount and timing of any refund .
the recoverability of the company 2019s remaining net deferred tax asset has been assessed utilizing stable state ( no growth ) projections based on its current operations .
the projections show a significant decrease in depreciation and interest expense in the later years of the carryforward period as a result of a significant portion of its assets being fully depreciated during the first fifteen years of the carryforward period and debt repayments reducing interest expense .
accordingly , the recoverability of the net deferred tax asset is not dependent on material improvements to operations , material asset sales or other non-routine transactions .
based on its current outlook of future taxable income during the carryforward period , management believes that the net deferred tax asset will be realized .
the realization of the company 2019s deferred tax assets as of december 31 , 2005 will be dependent upon its ability to generate approximately $ 1.3 billion in taxable income from january 1 , 2006 to december 31 , 2025 .
if the company is unable to generate sufficient taxable income in the future , or carry back losses , as described above , it will be required to reduce its net deferred tax asset through a charge to income tax expense , which would result in a corresponding decrease in stockholders 2019 equity .
from time to time the company is subject to examination by various tax authorities in jurisdictions in which the company has significant business operations .
the company regularly assesses the likelihood of additional assessments in each of the tax jurisdictions resulting from these examinations .
during the year ended .

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 2012 what was the percent of the total second generation capital expenditures by reportable operating segment that was office related

Pre-table text:
annual report 2013 duke realty corporation 37 in addition to the capitalization of overhead costs discussed above , we also capitalized $ 16.8 million , $ 9.4 million and $ 4.3 million of interest costs in the years ended december 31 , 2013 , 2012 and 2011 , respectively .
the following table summarizes our second generation capital expenditures by reportable operating segment ( in thousands ) : .

Table:
	2013	2012	2011
industrial	$ 41971	$ 33095	$ 34872
office	46600	30092	63933
medical office	3106	641	410
non-reportable rental operations segments	121	56	49
total	$ 91798	$ 63884	$ 99264

Post-table text:
both our first and second generation expenditures vary significantly between leases on a per square foot basis , dependent upon several factors including the product type , the nature of a tenant's operations , the specific physical characteristics of each individual property as well as the market in which the property is located .
second generation expenditures related to the 79 suburban office buildings that were sold in the blackstone office disposition totaled $ 26.2 million in 2011 .
dividends and distributions we are required to meet the distribution requirements of the internal revenue code of 1986 , as amended ( the "code" ) , in order to maintain our reit status .
we paid dividends of $ 0.68 per common share for each of the years ended december 31 , 2013 , 2012 and 2011 .
we expect to continue to distribute at least an amount equal to our taxable earnings , to meet the requirements to maintain our reit status , and additional amounts as determined by our board of directors .
distributions are declared at the discretion of our board of directors and are subject to actual cash available for distribution , our financial condition , capital requirements and such other factors as our board of directors deems relevant .
at december 31 , 2013 we had three series of preferred stock outstanding .
the annual dividend rates on our preferred shares range between 6.5% ( 6.5 % ) and 6.625% ( 6.625 % ) and are paid quarterly in arrears .
in february 2013 , we redeemed all of our outstanding series o shares for a total payment of $ 178.0 million , thus reducing our future quarterly dividend commitments by $ 3.7 million .
in march 2012 , we redeemed all of our 6.950% ( 6.950 % ) series m cumulative redeemable preferred shares ( "series m shares" ) for a total payment of $ 168.3 million , thus reducing our future quarterly dividend commitments by $ 2.9 million .
in july 2011 , we redeemed all of our 7.25% ( 7.25 % ) series n cumulative redeemable preferred shares ( "series n shares" ) for a total payment of $ 108.6 million , thus reducing our future quarterly dividend commitments by $ 2.0 million .
debt maturities debt outstanding at december 31 , 2013 had a face value totaling $ 4.3 billion with a weighted average interest rate of 5.49% ( 5.49 % ) and with maturity dates ranging between 2014 and 2028 .
of this total amount , we had $ 3.1 billion of unsecured debt , $ 1.1 billion of secured debt and $ 88.0 million outstanding on the drlp unsecured line of credit at december 31 , 2013 .
we made scheduled and unscheduled principal payments of $ 1.0 billion on outstanding debt during the year ended december 31 , 2013. .

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 percent of the increase in the aons revenues for risk solutions from 2010 to 2011

Pre-table text:
aon has certain contractual contingent guarantees for premium payments owed by clients to certain insurance companies .
the maximum exposure with respect to such contractual contingent guarantees was approximately $ 48 million at december 31 , 2011 .
aon has provided commitments to fund certain limited partnerships in which it has an interest in the event that the general partners request funding .
some of these commitments have specific expiration dates and the maximum potential funding under these commitments was $ 64 million at december 31 , 2011 .
during 2011 , the company funded $ 15 million of these commitments .
aon expects that as prudent business interests dictate , additional guarantees and indemnifications may be issued from time to time .
17 .
related party transactions during 2011 , the company , in the ordinary course of business , provided retail brokerage , consulting and financial advisory services to , and received wholesale brokerage services from , an entity that is controlled by one of the company 2019s stockholders .
these transactions were negotiated at an arms-length basis and contain customary terms and conditions .
during 2011 , commissions and fee revenue from these transactions was approximately $ 9 million .
18 .
segment information the company has two reportable operating segments : risk solutions and hr solutions .
unallocated income and expenses , when combined with the operating segments and after the elimination of intersegment revenues and expenses , total to the amounts in the consolidated financial statements .
reportable operating segments have been determined using a management approach , which is consistent with the basis and manner in which aon 2019s chief operating decision maker ( 2018 2018codm 2019 2019 ) uses financial information for the purposes of allocating resources and assessing performance .
the codm assesses performance based on operating segment operating income and generally accounts for intersegment revenue as if the revenue were from third parties and at what management believes are current market prices .
the company does not present net assets by segment as this information is not reviewed by the codm .
risk solutions acts as an advisor and insurance and reinsurance broker , helping clients manage their risks , via consultation , as well as negotiation and placement of insurance risk with insurance carriers through aon 2019s global distribution network .
hr solutions partners with organizations to solve their most complex benefits , talent and related financial challenges , and improve business performance by designing , implementing , communicating and administering a wide range of human capital , retirement , investment management , health care , compensation and talent management strategies .
aon 2019s total revenue is as follows ( in millions ) : .

Table:
years ended december 31	2011	2010	2009
risk solutions	$ 6817	$ 6423	$ 6305
hr solutions	4501	2111	1267
intersegment elimination	-31 ( 31 )	-22 ( 22 )	-26 ( 26 )
total operating segments	11287	8512	7546
unallocated	2014	2014	49
total revenue	$ 11287	$ 8512	$ 7595

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 is the difference in millions of international subscribers between discovery channel and tlc real time and travel & living?

Pre-table text:
international networks international networks generated revenues of $ 1637 million during 2012 , which represented 37% ( 37 % ) of our total consolidated revenues .
our international networks segment principally consists of national and pan-regional television networks .
this segment generates revenue from operations in virtually every pay-television market in the world through an infrastructure that includes operational centers in london , singapore and miami .
discovery channel , animal planet and tlc lead the international networks 2019 portfolio of television networks .
international networks has one of the largest international distribution platforms of networks with as many as fourteen networks in more than 200 countries and territories around the world .
at december 31 , 2012 , international networks operated over 180 unique distribution feeds in over 40 languages with channel feeds customized according to language needs and advertising sales opportunities .
international networks also has free-to-air networks in the u.k. , germany , italy and spain and continues to pursue international expansion .
our international networks segment owns and operates the following television networks which reached the following number of subscribers as of december 31 , 2012 : global networks international subscribers ( millions ) regional networks international subscribers ( millions ) .

Table:
global networks discovery channel	internationalsubscribers ( millions ) 246	regional networks dmax	internationalsubscribers ( millions ) 90
animal planet	183	discovery kids	61
tlc real time and travel & living	174	quest	26
discovery science	75	discovery history	13
investigation discovery	63	shed	12
discovery home & health	57	discovery en espanol ( u.s. )	5
turbo	42	discovery familia ( u.s )	4
discovery world	27

Post-table text:
on december 21 , 2012 , our international networks segment acquired 20% ( 20 % ) equity ownership interests in eurosport , a european sports satellite and cable network , and a portfolio of pay television networks from tf1 , a french media company , for $ 264 million , including transaction costs .
we have a call right that enables us to purchase a controlling interest in eurosport starting december 2014 and for one year thereafter .
if we exercise our call right , tf1 will have the right to put its remaining interest to us for one year thereafter .
the arrangement is intended to increase the growth of eurosport , which focuses on niche but regionally popular sports such as tennis , skiing , cycling and skating , and enhance our pay television offerings in france .
on december 28 , 2012 , we acquired switchover media , a group of five italian television channels with children's and entertainment programming .
( see note 3 to the accompanying consolidated financial statements. ) education education generated revenues of $ 105 million during 2012 , which represented 2% ( 2 % ) of our total consolidated revenues .
education is comprised of curriculum-based product and service offerings .
this segment generates revenues primarily from subscriptions charged to k-12 schools for access to an online suite of curriculum-based vod tools , professional development services , digital textbooks and , to a lesser extent , student assessments and publication of hardcopy curriculum-based content .
our education business also participates in global brand and content licensing and engages in partnerships with leading non-profits , corporations , foundations and trade associations .
content development our content development strategy is designed to increase viewership , maintain innovation and quality leadership , and provide value for our network distributors and advertising customers .
our content is sourced from a wide range of third-party producers , which include some of the world 2019s leading nonfiction production companies as well as independent producers .
our production arrangements fall into three categories : produced , coproduced and licensed .
substantially all produced content includes content that we engage third parties to develop and produce , while we retain editorial control and own most or all of the rights , in exchange for paying all development and production costs .
coproduced content refers to program rights that we have collaborated with third parties to finance and develop because at times world-wide rights are not available for acquisition or we save costs by collaborating with third parties .
licensed content is comprised of films or series that have been previously produced by third parties. .

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 difference in operating profit margins as adjusted between 2017 and 2018?

Pre-table text:
divestiture of our arrow and moores businesses , and an unfavorable sales mix of international plumbing products , which , in aggregate , decreased sales by two percent .
net sales for 2016 were positively affected by increased sales volume of plumbing products , paints and other coating products and builders' hardware .
net sales for 2016 were also positively affected by favorable sales mix of cabinets and windows , and net selling price increases of north american windows and north american and international plumbing products .
net sales for 2016 were negatively affected by lower sales volume of cabinets and lower net selling prices of paints and other coating products .
our gross profit margins were 32.2 percent , 34.2 percent and 33.4 percent in 2018 , 2017 and 2016 , respectively .
the 2018 gross profit margin was negatively impacted by an increase in commodity costs , the recognition of the inventory step up adjustment established as a part of the the acquisition of kichler , an increase in other expenses ( such as logistics costs and salaries ) and unfavorable sales mix .
these negative impacts were partially offset by an increase in net selling prices , the benefits associated with cost savings initiatives , and increased sales volume .
the 2017 gross profit margin was positively impacted by increased sales volume , a more favorable relationship between net selling prices and commodity costs , and cost savings initiatives .
selling , general and administrative expenses as a percent of sales were 17.7 percent in 2018 compared with 18.6 percent in 2017 and 18.7 percent in 2016 .
the decrease in selling , general and administrative expenses , as a percentage of sales , was driven by leverage of fixed expenses , due primarily to increased sales volume , and improved cost control .
the following table reconciles reported operating profit to operating profit , as adjusted to exclude certain items , dollars in millions: .

Table:
	2018	2017	2016
operating profit as reported	$ 1211	$ 1194	$ 1087
rationalization charges	14	4	22
kichler inventory step up adjustment	40	2014	2014
operating profit as adjusted	$ 1265	$ 1198	$ 1109
operating profit margins as reported	14.5% ( 14.5 % )	15.6% ( 15.6 % )	14.8% ( 14.8 % )
operating profit margins as adjusted	15.1% ( 15.1 % )	15.7% ( 15.7 % )	15.1% ( 15.1 % )

Post-table text:
operating profit margin in 2018 was negatively affected by an increase in commodity costs , the recognition of the inventory step up adjustment established as a part of the the acquisition of kichler and an increase in other expenses ( such as logistics costs , salaries and erp costs ) .
these negative impacts were partially offset by increased net selling prices , benefits associated with cost savings initiatives and increased sales volume .
operating profit margin in 2017 was positively impacted by increased sales volume , cost savings initiatives , and a more favorable relationship between net selling prices and commodity costs .
operating profit margin in 2017 was negatively impacted by an increase in strategic growth investments and certain other expenses , including stock-based compensation , health insurance costs , trade show costs and increased head count .
due to the recently-announced increase in tariffs on imported materials from china , and assuming tariffs rise to 25 percent in 2019 , we could be exposed to approximately $ 150 million of potential annual direct cost increases .
we will work to mitigate the impact of these tariffs through a combination of price increases , supplier negotiations , supply chain repositioning and other internal productivity measures .
other income ( expense ) , net other , net , for 2018 included $ 14 million of net periodic pension and post-retirement benefit cost and $ 8 million of realized foreign currency losses .
these expenses were partially offset by $ 3 million of earnings related to equity method investments and $ 1 million related to distributions from private equity funds .
other , net , for 2017 included $ 26 million related to periodic pension and post-retirement benefit costs , $ 13 million net loss related to the divestitures of moores and arrow and $ 2 million related to the impairment of a private equity fund , partially offset by $ 3 million related to distributions from private equity funds and $ 1 million of earnings related to equity method investments. .

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:
during 2008 , what was the change in average realized price for synthetic crude oil and vacuum gas oil between the end of 2007 and the end of 2008 , per barrel?

Pre-table text:
crude oil , and political unrest in the middle east and elsewhere .
later in 2008 , crude oil prices dropped more rapidly than they had climbed as the u.s .
dollar rebounded and other countries entered recessions which decreased demand .
during 2008 , the average spot price per barrel for wti was $ 99.75 , up from an average of $ 72.41 in 2007 , but ended the year at $ 44.60 .
the average spot price per barrel for brent was $ 97.26 in 2008 , up from an average of $ 72.39 in 2007 , but ended the year at $ 36.55 .
the differential between wti and brent average prices widened to $ 2.49 in 2008 from $ 0.02 in 2007 .
our domestic crude oil production is on average heavier and higher in sulfur content than light sweet wti .
heavier and higher sulfur crude oil ( commonly referred to as heavy sour crude oil ) sells at a discount to light sweet crude oil .
our international crude oil production is relatively sweet and is generally sold in relation to the brent crude oil benchmark .
natural gas prices on average were higher in 2008 than in 2007 .
a significant portion of our u.s .
lower 48 states natural gas production is sold at bid-week prices or first-of-month indices relative to our specific producing areas .
the average henry hub first-of-month price index was $ 2.18 per thousand cubic feet ( 201cmcf 201d ) higher in 2008 than the 2007 average .
natural gas sales in alaska are subject to term contracts .
our other major natural gas-producing regions are europe and equatorial guinea , where large portions of our natural gas sales are subject to term contracts , making realized prices in these areas less volatile .
as we sell larger quantities of natural gas from these regions , to the extent that these fixed prices are lower than prevailing prices , our reported average natural gas prices realizations may decrease .
e&p segment income during 2008 was up 57 percent from 2007 , with revenue increases tied to these increases in average commodity prices accounting for almost half of the income improvement .
liquid hydrocarbon and natural gas sales volumes were also higher in 2008 than 2007 .
oil sands mining oil sands mining segment revenues correlate with prevailing market prices for the various qualities of synthetic crude oil and vacuum gas oil we produce .
roughly two-thirds of the normal output mix will track movements in wti and one-third will track movements in the canadian heavy sour crude oil marker , primarily western canadian select .
output mix can be impacted by operational problems or planned unit outages at the mine or upgrader .
during 2008 , our average realized price for synthetic crude oil and vacuum gas oil was $ 91.90 per barrel , up from 2007 , but ended the year at $ 24.97 per barrel impacted by a heavier yield in december and a seasonal decrease in the value of our heavy output .
the operating cost structure of the oil sands mining operations is predominantly fixed , and therefore many of the costs incurred in times of full operation continue during production downtime .
per unit costs are sensitive to production rates .
key variable costs are natural gas and diesel fuel , which track commodity markets such as the canadian aeco natural gas sales index and crude prices respectively .
the table below shows benchmark prices that impact both our revenues and variable costs , listing high and low spot prices during the year. .

Table:
benchmark wti crude oil ( dollars per barrel )	high $ 145.29	date july 3	low $ 33.87	date december 19
western canadian select ( dollars per barrel ) ( a )	$ 114.95	july	$ 23.18	december
aeco natural gas sales index ( canadian dollars per gigajoule ) ( b )	$ 11.34	july 1	$ 5.42	september 19

Post-table text:
wti crude oil ( dollars per barrel ) $ 145.29 july 3 $ 33.87 december 19 western canadian select ( dollars per barrel ) ( a ) $ 114.95 july $ 23.18 december aeco natural gas sales index ( canadian dollars per gigajoule ) ( b ) $ 11.34 july 1 $ 5.42 september 19 ( a ) monthly pricing based upon average wti adjusted for differentials unique to western canada .
( b ) alberta energy company day ahead index .
our osm segment reported income of $ 258 million for 2008 , reflecting synthetic crude oil and vacuum gas oil sales averaging 32 mboepd .
derivative instruments intended to hedge price risk on future sales have impacted revenues in the periods presented , with net gains of $ 48 million in 2008 and net losses of $ 53 million in 2007 .
in the first quarter of 2009 , we entered into derivative instruments which effectively offset certain of our open derivative positions .
refining , marketing and transportation rm&t segment income depends largely on our refining and wholesale marketing gross margin , refinery throughputs , retail marketing gross margins for gasoline , distillates and merchandise , and the profitability of our pipeline transportation operations. .

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:
how much did net rental expense increase from 2007 to 2009?

Pre-table text:
marathon oil corporation notes to consolidated financial statements of the $ 446 million present value of net minimum capital lease payments , $ 53 million was related to obligations assumed by united states steel under the financial matters agreement .
operating lease rental expense was : ( in millions ) 2009 2008 2007 minimum rental ( a ) $ 238 $ 245 $ 209 .

Table:
( in millions )	2009	2008	2007
minimum rental ( a )	$ 238	$ 245	$ 209
contingent rental	19	22	33
net rental expense	$ 257	$ 267	$ 242

Post-table text:
( a ) excludes $ 3 million , $ 5 million and $ 8 million paid by united states steel in 2009 , 2008 and 2007 on assumed leases .
26 .
commitments and contingencies we are the subject of , or party to , a number of pending or threatened legal actions , contingencies and commitments involving a variety of matters , including laws and regulations relating to the environment .
certain of these matters are discussed below .
the ultimate resolution of these contingencies could , individually or in the aggregate , be material to our consolidated financial statements .
however , management believes that we will remain a viable and competitive enterprise even though it is possible that these contingencies could be resolved unfavorably .
environmental matters 2013 we are subject to federal , state , local and foreign laws and regulations relating to the environment .
these laws generally provide for control of pollutants released into the environment and require responsible parties to undertake remediation of hazardous waste disposal sites .
penalties may be imposed for noncompliance .
at december 31 , 2009 and 2008 , accrued liabilities for remediation totaled $ 116 million and $ 111 million .
it is not presently possible to estimate the ultimate amount of all remediation costs that might be incurred or the penalties that may be imposed .
receivables for recoverable costs from certain states , under programs to assist companies in clean-up efforts related to underground storage tanks at retail marketing outlets , were $ 59 and $ 60 million at december 31 , 2009 and 2008 .
legal cases 2013 we , along with other refining companies , settled a number of lawsuits pertaining to methyl tertiary-butyl ether ( 201cmtbe 201d ) in 2008 .
presently , we are a defendant , along with other refining companies , in 27 cases arising in four states alleging damages for mtbe contamination .
like the cases that we settled in 2008 , 12 of the remaining cases are consolidated in a multi-district litigation ( 201cmdl 201d ) in the southern district of new york for pretrial proceedings .
the other 15 cases are in new york state courts ( nassau and suffolk counties ) .
plaintiffs in 26 of the 27 cases allege damages to water supply wells from contamination of groundwater by mtbe , similar to the damages claimed in the cases settled in 2008 .
in the remaining case , the new jersey department of environmental protection is seeking the cost of remediating mtbe contamination and natural resources damages allegedly resulting from contamination of groundwater by mtbe .
we are vigorously defending these cases .
we have engaged in settlement discussions related to the majority of these cases .
we do not expect our share of liability for these cases to significantly impact our consolidated results of operations , financial position or cash flows .
we voluntarily discontinued producing mtbe in 2002 .
we are currently a party to one qui tam case , which alleges that marathon and other defendants violated the false claims act with respect to the reporting and payment of royalties on natural gas and natural gas liquids for federal and indian leases .
a qui tam action is an action in which the relator files suit on behalf of himself as well as the federal government .
the case currently pending is u.s .
ex rel harrold e .
wright v .
agip petroleum co .
et al .
it is primarily a gas valuation case .
marathon has reached a settlement with the relator and the doj which will be finalized after the indian tribes review and approve the settlement terms .
such settlement is not expected to significantly impact our consolidated results of operations , financial position or cash flows .
guarantees 2013 we have provided certain guarantees , direct and indirect , of the indebtedness of other companies .
under the terms of most of these guarantee arrangements , we would be required to perform should the guaranteed party fail to fulfill its obligations under the specified arrangements .
in addition to these financial guarantees , we also have various performance guarantees related to specific agreements. .

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 net equity in the assets acquired

Pre-table text:
focusing on strategic shifts that have or will have a major effect on an entity 2019s operations and financial results .
in addition , the guidance permits companies to have continuing cash flows and significant continuing involvement with the disposed com- ponent .
we adopted the amendments to this guidance on january 1 , 2015 .
reclassification certain prior year amounts have been reclassified for compara- bility purposes .
2 .
acquisitions and divestitures for the year ended december 31 , 2015 , we paid cash for acqui- sitions , net of cash acquired , totaling $ 2.4 billion .
we used the net proceeds of our $ 2.0 billion of senior notes issued in august of 2015 and cash on hand to finance the acquisition of snl .
all other acquisitions were funded with cash flows from operations .
acquisitions completed during the year ended december 31 , 2015 by segment included : s&p capital iq and snl on september 1 , 2015 ( the 201cacquisition date 201d ) , we acquired snl financial lc ( 201csnl 201d ) for $ 2.225 billion in cash , subject to working capital adjustments .
snl 2019s results of operations have been included in our consolidated statements of income subsequent to the acquisition date .
snl is a global provider of news , data , and analytical tools to five sectors in the global economy : financial services , real estate , energy , media & communications , and metals & mining .
snl delivers infor- mation through its suite of web , mobile and direct data feed platforms that helps clients , including investment and com- mercial banks , investors , corporations , and regulators make decisions , improve efficiency , and manage risk .
acquisition-related expenses during the year ended december 31 , 2015 , the company incurred approximately $ 37 million of acquisition-related costs related to the acquisition of snl .
these expenses are included in selling and general expenses in our consolidated statements of income .
preliminary allocation of purchase price our acquisition of snl was accounted for using the purchase method .
under the purchase method , the excess of the purchase price over the fair value of the net assets acquired is allocated to goodwill and other intangibles .
the goodwill recognized is largely attributable to anticipated operational synergies and growth opportunities as a result of the acquisition .
the intangible assets , excluding goodwill and indefinite-lived intangibles , will be amortized over their anticipated useful lives between 10 and 18 years which will be determined when we finalize our purchase price allocation .
the goodwill is expected to be deductible for tax purposes .
the following table presents the preliminary allocation of pur- chase price to the assets and liabilities of snl as a result of the acquisition .
( in millions ) .

Table:
current assets	$ 23
property plant and equipment	19
goodwill	1563
other intangible assets net:
databases and software	421
customer relationships	162
tradenames	185
other intangibles	4
other intangible assets net	772
other non-current assets	1
total assets acquired	2378
current liabilities	-23 ( 23 )
unearned revenue	-117 ( 117 )
other non-current liabilities	-4 ( 4 )
total liabilities acquired	-144 ( 144 )
net assets acquired	$ 2234

Post-table text:
the company has performed a preliminary valuation analysis of the fair market value of assets and liabilities of the snl financial business .
the final purchase price allocation will be determined when the company has completed the detailed valuations and necessary calculations .
the final allocation could differ materi- ally from the preliminary allocation .
the final allocation may include ( 1 ) changes in fair values of property , plant and equip- ment , ( 2 ) changes in allocations to intangible assets as well as goodwill and ( 3 ) other changes to assets and liabilities .
supplemental pro forma information supplemental infor- mation on an unaudited pro forma basis is presented below for the years ended december 31 , 2015 and 2014 as if the acquisi- tion of snl occurred on january 1 , 2014 .
the pro forma financial information is presented for comparative purposes only , based on estimates and assumptions , which the company believes to be reasonable but not necessarily indicative of the consolidated financial position or results of operations in future periods or the results that actually would have been realized had this acquisition been completed at the beginning of 2015 .
the unau- dited pro forma information includes intangible asset charges and incremental borrowing costs as a result of the acquisition , mcgraw hill financial 2015 annual report 55 .

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 total long-term debt from 2016 to 2017

Pre-table text:
the components of external long-term debt were as follows : ( in millions ) 2017 2016 .

Table:
( in millions )	2017	2016
$ 400 million unsecured senior note due june 2020	$ 398.3	$ 397.6
$ 500 million unsecured senior note due june 2025	494.3	493.5
$ 1250 million revolving credit agreement due june 2021	615.0	540.0
total debt	1507.6	1431.1
less : current portion	2014	2014
total long-term debt	$ 1507.6	$ 1431.1

Post-table text:
senior notes payments during the next five years as of december 31 , 2017 are zero in 2018 through 2019 , $ 400 million in 2020 and zero in 2021 through 2022 .
in our debt agreements , there are normal and customary events of default which would permit the lenders to accelerate the debt if not cured within applicable grace periods , such as failure to pay principal or interest when due or a change in control of the company .
there were no events of default as of december 31 , 2017 .
9 .
financial instruments we do not enter into financial instruments for trading or speculative purposes .
we principally use financial instruments to reduce the impact of changes in foreign currency exchange rates and commodities used as raw materials in our products .
the principal derivative financial instruments we enter into on a routine basis are foreign exchange contracts .
derivative financial instruments are recorded at fair value .
the counterparties to derivative contracts are major financial institutions .
we are subject to credit risk on these contracts equal to the fair value of these instruments .
management currently believes that the risk of incurring material losses is unlikely and that the losses , if any , would be immaterial to the company .
raw materials used by the company are subject to price volatility caused by weather , supply conditions , geopolitical and economic variables , and other unpredictable external factors .
as a result , from time to time , we enter into commodity swaps to manage the price risk associated with forecasted purchases of materials used in our operations .
we account for these commodity derivatives as economic hedges or cash flow hedges .
changes in the fair value of economic hedges are recorded directly into current period earnings .
there were no material commodity swap contracts outstanding for the years ended december 31 , 2017 and 2016 .
we enter into foreign exchange contracts primarily to hedge forecasted sales and purchases denominated in select foreign currencies , thereby limiting currency risk that would otherwise result from changes in exchange rates .
the periods of the foreign exchange contracts correspond to the periods of the forecasted transactions , which generally do not exceed 12 to 15 months subsequent to the latest balance sheet date .
for derivative instruments that are designated as fair value hedges , the gain or loss on the derivative instrument , as well as the offsetting loss or gain on the hedged item , are recognized on the same line of the statement of income .
the effective portions of cash flow hedges are reported in other comprehensive income ( 201coci 201d ) and are recognized in the statement of income when the hedged item affects earnings .
the changes in fair value for net investment hedges are recognized in the statement of income when realized upon sale or upon complete or substantially complete liquidation of the investment in the foreign entity .
the ineffective portion of all hedges is recognized in current period earnings .
in addition , changes in the fair value of all economic hedge transactions are immediately recognized in current period earnings .
our primary foreign currency hedge contracts pertain to the canadian dollar , the british pound , and the mexican peso .
the gross u.s .
dollar equivalent notional amount of all foreign currency derivative hedges outstanding at december 31 , 2017 was $ 282.8 million , representing a net settlement liability of $ 4.8 million .
based on foreign exchange rates as of december 31 , 2017 , we estimate that $ 3.0 million of net foreign currency .

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 from 2013 to 2014 in the total accounts payable and other current liabilities

Pre-table text:
the analysis of our depreciation studies .
changes in the estimated service lives of our assets and their related depreciation rates are implemented prospectively .
under group depreciation , the historical cost ( net of salvage ) of depreciable property that is retired or replaced in the ordinary course of business is charged to accumulated depreciation and no gain or loss is recognized .
the historical cost of certain track assets is estimated using ( i ) inflation indices published by the bureau of labor statistics and ( ii ) the estimated useful lives of the assets as determined by our depreciation studies .
the indices were selected because they closely correlate with the major costs of the properties comprising the applicable track asset classes .
because of the number of estimates inherent in the depreciation and retirement processes and because it is impossible to precisely estimate each of these variables until a group of property is completely retired , we continually monitor the estimated service lives of our assets and the accumulated depreciation associated with each asset class to ensure our depreciation rates are appropriate .
in addition , we determine if the recorded amount of accumulated depreciation is deficient ( or in excess ) of the amount indicated by our depreciation studies .
any deficiency ( or excess ) is amortized as a component of depreciation expense over the remaining service lives of the applicable classes of assets .
for retirements of depreciable railroad properties that do not occur in the normal course of business , a gain or loss may be recognized if the retirement meets each of the following three conditions : ( i ) is unusual , ( ii ) is material in amount , and ( iii ) varies significantly from the retirement profile identified through our depreciation studies .
a gain or loss is recognized in other income when we sell land or dispose of assets that are not part of our railroad operations .
when we purchase an asset , we capitalize all costs necessary to make the asset ready for its intended use .
however , many of our assets are self-constructed .
a large portion of our capital expenditures is for replacement of existing track assets and other road properties , which is typically performed by our employees , and for track line expansion and other capacity projects .
costs that are directly attributable to capital projects ( including overhead costs ) are capitalized .
direct costs that are capitalized as part of self- constructed assets include material , labor , and work equipment .
indirect costs are capitalized if they clearly relate to the construction of the asset .
general and administrative expenditures are expensed as incurred .
normal repairs and maintenance are also expensed as incurred , while costs incurred that extend the useful life of an asset , improve the safety of our operations or improve operating efficiency are capitalized .
these costs are allocated using appropriate statistical bases .
total expense for repairs and maintenance incurred was $ 2.4 billion for 2014 , $ 2.3 billion for 2013 , and $ 2.1 billion for 2012 .
assets held under capital leases are recorded at the lower of the net present value of the minimum lease payments or the fair value of the leased asset at the inception of the lease .
amortization expense is computed using the straight-line method over the shorter of the estimated useful lives of the assets or the period of the related lease .
13 .
accounts payable and other current liabilities dec .
31 , dec .
31 , millions 2014 2013 .

Table:
millions	dec . 31 2014	dec . 312013
accounts payable	$ 877	$ 803
dividends payable	438	356
income and other taxes payable	412	491
accrued wages and vacation	409	385
accrued casualty costs	249	207
interest payable	178	169
equipment rents payable	100	96
other	640	579
total accounts payable and othercurrent liabilities	$ 3303	$ 3086

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 is the percent change of securities between 2008 and 2009?

Pre-table text:
impairment net unrealized losses on securities available for sale were as follows as of december 31: .

Table:
( in millions )	2009	2008
fair value	$ 72699	$ 54163
amortized cost	74843	60786
net unrealized loss pre-tax	$ -2144 ( 2144 )	$ -6623 ( 6623 )
net unrealized loss after-tax	$ -1316 ( 1316 )	$ -4057 ( 4057 )

Post-table text:
the above net unrealized loss amounts at december 31 , 2009 and december 31 , 2008 excluded the remaining net unrealized loss of $ 1.01 billion , or $ 635 million after-tax , and $ 2.27 billion , or $ 1.39 billion after- tax , respectively , related to reclassifications of securities available for sale to securities held to maturity .
these after-tax amounts are recorded in other comprehensive income .
the decline in the remaining after-tax unrealized loss amounts related to transferred securities resulted from amortization and from the recognition of losses from other-than-temporary impairment on certain of the securities .
we conduct periodic reviews of individual securities to assess whether other-than-temporary impairment exists .
to the extent that other-than-temporary impairment is identified , the impairment is broken into a credit component and a non-credit component .
the credit component is recognized in our consolidated statement of income , and the non-credit component is recognized in other comprehensive income to the extent that management does not intend to sell the security ( see note 3 of the notes to consolidated financial statements included under item 8 ) .
the assessment of other-than-temporary impairment involves an evaluation of economic and security- specific factors , which are more fully described in note 3 .
such factors are based upon estimates , derived by management , which contemplate current market conditions and security-specific performance .
to the extent that market conditions are worse than management 2019s expectations , other-than-temporary impairment could increase , in particular the credit component that would be recognized in our consolidated statement of income .
national housing prices , according to the case-shiller national hpi , have declined to date approximately 30% ( 30 % ) peak-to-current .
management currently estimates that national housing prices will continue to decline and bottom out during the second half of 2010 , consistent with a peak-to-trough housing price decline of approximately 37% ( 37 % ) .
as an indication of the sensitivity of our portfolio with respect to our more significant assumptions underlying our assessment of impairment , if we were to increase our default estimates to 110% ( 110 % ) of management 2019s current expectations with a corresponding slowing of prepayment speeds to 90% ( 90 % ) of management 2019s current expectations , credit-related other-than-temporary impairment could increase by approximately $ 120 million to $ 125 million , which impairment would be recorded in our consolidated statement of income .
excluding the securities for which other-than-temporary impairment was recorded , management considers the aggregate decline in fair value of the remaining securities and the resulting net unrealized losses to be temporary and not the result of any material changes in the credit characteristics of the securities .
additional information about our assessment of impairment is provided in note 3 of the notes to consolidated financial statements included under item 8. .

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"]}