[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 annual interest expense related to '2022 notes' , in millions?

Pre-table text:
long-term borrowings the carrying value and fair value of long-term borrowings estimated using market prices at december 31 , 2013 included the following : ( in millions ) maturity amount unamortized discount carrying value fair value .

Table:
( in millions )	maturity amount	unamortized discount	carrying value	fair value
3.50% ( 3.50 % ) notes due 2014	$ 1000	$ 2014	$ 1000	$ 1029
1.375% ( 1.375 % ) notes due 2015	750	2014	750	759
6.25% ( 6.25 % ) notes due 2017	700	-2 ( 2 )	698	812
5.00% ( 5.00 % ) notes due 2019	1000	-2 ( 2 )	998	1140
4.25% ( 4.25 % ) notes due 2021	750	-3 ( 3 )	747	799
3.375% ( 3.375 % ) notes due 2022	750	-4 ( 4 )	746	745
total long-term borrowings	$ 4950	$ -11 ( 11 )	$ 4939	$ 5284

Post-table text:
long-term borrowings at december 31 , 2012 had a carrying value of $ 5.687 billion and a fair value of $ 6.275 billion determined using market prices at the end of december 2012 .
2015 and 2022 notes .
in may 2012 , the company issued $ 1.5 billion in aggregate principal amount of unsecured unsubordinated obligations .
these notes were issued as two separate series of senior debt securities including $ 750 million of 1.375% ( 1.375 % ) notes maturing in june 2015 ( the 201c2015 notes 201d ) and $ 750 million of 3.375% ( 3.375 % ) notes maturing in june 2022 ( the 201c2022 notes 201d ) .
net proceeds were used to fund the repurchase of blackrock 2019s common stock and series b preferred from barclays and affiliates and for general corporate purposes .
interest on the 2015 notes and the 2022 notes of approximately $ 10 million and $ 25 million per year , respectively , is payable semi-annually on june 1 and december 1 of each year , which commenced december 1 , 2012 .
the 2015 notes and 2022 notes may be redeemed prior to maturity at any time in whole or in part at the option of the company at a 201cmake-whole 201d redemption price .
the 201cmake-whole 201d redemption price represents a price , subject to the specific terms of the 2015 and 2022 notes and related indenture , that is the greater of ( a ) par value and ( b ) the present value of future payments that will not be paid because of an early redemption , which is discounted at a fixed spread over a comparable treasury security .
the 2015 notes and 2022 notes were issued at a discount of $ 5 million that is being amortized over the term of the notes .
the company incurred approximately $ 7 million of debt issuance costs , which are being amortized over the respective terms of the 2015 notes and 2022 notes .
at december 31 , 2013 , $ 5 million of unamortized debt issuance costs was included in other assets on the consolidated statement of financial condition .
2013 and 2021 notes .
in may 2011 , the company issued $ 1.5 billion in aggregate principal amount of unsecured unsubordinated obligations .
these notes were issued as two separate series of senior debt securities including $ 750 million of 4.25% ( 4.25 % ) notes maturing in may 2021 and $ 750 million of floating rate notes ( 201c2013 floating rate notes 201d ) , which were repaid in may 2013 at maturity .
net proceeds of this offering were used to fund the repurchase of blackrock 2019s series b preferred from affiliates of merrill lynch & co. , inc .
( 201cmerrill lynch 201d ) .
interest on the 4.25% ( 4.25 % ) notes due in 2021 ( 201c2021 notes 201d ) is payable semi-annually on may 24 and november 24 of each year , which commenced november 24 , 2011 , and is approximately $ 32 million per year .
the 2021 notes may be redeemed prior to maturity at any time in whole or in part at the option of the company at a 201cmake-whole 201d redemption price .
the 2021 notes were issued at a discount of $ 4 million that is being amortized over the term of the notes .
the company incurred approximately $ 7 million of debt issuance costs for the $ 1.5 billion note issuances , which are being amortized over the respective terms of the notes .
at december 31 , 2013 , $ 3 million of unamortized debt issuance costs was included in other assets on the consolidated statement of financial condition .
in may 2011 , in conjunction with the issuance of the 2013 floating rate notes , the company entered into a $ 750 million notional interest rate swap maturing in 2013 to hedge the future cash flows of its obligation at a fixed rate of 1.03% ( 1.03 % ) .
during the second quarter of 2013 , the interest rate swap matured and the 2013 floating rate notes were fully repaid .
2012 , 2014 and 2019 notes .
in december 2009 , the company issued $ 2.5 billion in aggregate principal amount of unsecured and unsubordinated obligations .
these notes were issued as three separate series of senior debt securities including $ 0.5 billion of 2.25% ( 2.25 % ) notes , which were repaid in december 2012 , $ 1.0 billion of 3.50% ( 3.50 % ) notes and $ 1.0 billion of 5.0% ( 5.0 % ) notes maturing in december 2014 and 2019 , respectively .
net proceeds of this offering were used to repay borrowings under the cp program , which was used to finance a portion of the acquisition of barclays global investors ( 201cbgi 201d ) from barclays on december 1 , 2009 ( the 201cbgi transaction 201d ) , and for general corporate purposes .
interest on the 2014 notes and 2019 notes of approximately $ 35 million and $ 50 million per year , respectively , is payable semi-annually in arrears on june 10 and december 10 of each year .
these notes may be redeemed prior to maturity at any time in whole or in part at the option of the company at a 201cmake-whole 201d redemption price .
these notes were issued collectively at a discount of $ 5 million , which is being amortized over the respective terms of the notes .
the company incurred approximately $ 13 million of debt issuance costs , which are being amortized over the respective terms of these notes .
at december 31 , 2013 , $ 4 million of unamortized debt issuance costs was included in other assets on the consolidated statement of financial condition .
2017 notes .
in september 2007 , the company issued $ 700 million in aggregate principal amount of 6.25% ( 6.25 % ) senior unsecured and unsubordinated notes maturing on september 15 , 2017 ( the 201c2017 notes 201d ) .
a portion of the net proceeds of the 2017 notes was used to fund the initial cash payment for the acquisition of the fund of funds business of quellos and the remainder was used for general corporate purposes .
interest is payable semi-annually in arrears on march 15 and september 15 of each year , or approximately $ 44 million per year .
the 2017 notes may be redeemed prior .

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 cumulative lease payments to the employee who became an officer of the company following his business acquisition from 2008 to 2010

Pre-table text:
the future minimum lease commitments under these leases at december 31 , 2010 are as follows ( in thousands ) : years ending december 31: .

Table:
2011	$ 62465
2012	54236
2013	47860
2014	37660
2015	28622
thereafter	79800
future minimum lease payments	$ 310643

Post-table text:
rental expense for operating leases was approximately $ 66.9 million , $ 57.2 million and $ 49.0 million during the years ended december 31 , 2010 , 2009 and 2008 , respectively .
in connection with the acquisitions of several businesses , we entered into agreements with several sellers of those businesses , some of whom became stockholders as a result of those acquisitions , for the lease of certain properties used in our operations .
typical lease terms under these agreements include an initial term of five years , with three to five five-year renewal options and purchase options at various times throughout the lease periods .
we also maintain the right of first refusal concerning the sale of the leased property .
lease payments to an employee who became an officer of the company after the acquisition of his business were approximately $ 1.0 million , $ 0.9 million and $ 0.9 million during each of the years ended december 31 , 2010 , 2009 and 2008 , respectively .
we guarantee the residual values of the majority of our truck and equipment operating leases .
the residual values decline over the lease terms to a defined percentage of original cost .
in the event the lessor does not realize the residual value when a piece of equipment is sold , we would be responsible for a portion of the shortfall .
similarly , if the lessor realizes more than the residual value when a piece of equipment is sold , we would be paid the amount realized over the residual value .
had we terminated all of our operating leases subject to these guarantees at december 31 , 2010 , the guaranteed residual value would have totaled approximately $ 31.4 million .
we have not recorded a liability for the guaranteed residual value of equipment under operating leases as the recovery on disposition of the equipment under the leases is expected to approximate the guaranteed residual value .
litigation and related contingencies in december 2005 and may 2008 , ford global technologies , llc filed complaints with the international trade commission against us and others alleging that certain aftermarket parts imported into the u.s .
infringed on ford design patents .
the parties settled these matters in april 2009 pursuant to a settlement arrangement that expires in september 2011 .
pursuant to the settlement , we ( and our designees ) became the sole distributor in the u.s .
of aftermarket automotive parts that correspond to ford collision parts that are covered by a u.s .
design patent .
we have paid ford an upfront fee for these rights and will pay a royalty for each such part we sell .
the amortization of the upfront fee and the royalty expenses are reflected in cost of goods sold on the accompanying consolidated statements of income .
we also have certain other contingencies resulting from litigation , claims and other commitments and are subject to a variety of environmental and pollution control laws and regulations incident to the ordinary course of business .
we currently expect that the resolution of such contingencies will not materially affect our financial position , results of operations or cash flows. .

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 lowest return for the first month of the investment?

Pre-table text:
stock performance graph * $ 100 invested on 11/17/11 in our stock or 10/31/11 in the relevant index , including reinvestment of dividends .
fiscal year ending december 31 , 2014 .
( 1 ) delphi automotive plc ( 2 ) s&p 500 2013 standard & poor 2019s 500 total return index ( 3 ) automotive supplier peer group 2013 russell 3000 auto parts index , including american axle & manufacturing , borgwarner inc. , cooper tire & rubber company , dana holding corp. , delphi automotive plc , dorman products inc. , federal-mogul corp. , ford motor co. , fuel systems solutions inc. , general motors co. , gentex corp. , gentherm inc. , genuine parts co. , johnson controls inc. , lkq corp. , lear corp. , meritor inc. , remy international inc. , standard motor products inc. , stoneridge inc. , superior industries international , trw automotive holdings corp. , tenneco inc. , tesla motors inc. , the goodyear tire & rubber co. , tower international inc. , visteon corp. , and wabco holdings inc .
company index november 17 , december 31 , december 31 , december 31 , december 31 .

Table:
company index	november 17 2011	december 31 2011	december 31 2012	december 31 2013	december 31 2014
delphi automotive plc ( 1 )	$ 100.00	$ 100.98	$ 179.33	$ 285.81	$ 350.82
s&p 500 ( 2 )	100.00	100.80	116.93	154.80	175.99
automotive supplier peer group ( 3 )	100.00	89.27	110.41	166.46	178.05

Post-table text:
dividends on february 26 , 2013 , the board of directors approved the initiation of dividend payments on the company's ordinary shares .
the board of directors declared a regular quarterly cash dividend of $ 0.17 per ordinary share that was paid in each quarter of 2013 .
in january 2014 , the board of directors increased the quarterly dividend rate to $ 0.25 per ordinary share , which was paid in each quarter of 2014 .
in addition , in january 2015 , the board of directors declared a regular quarterly cash dividend of $ 0.25 per ordinary share , payable on february 27 , 2015 to shareholders of record at the close of business on february 18 , 2015. .

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 f the purchase obligations in 2006 set aside for the contract for the purchase of pulpwood , logs and wood chips

Pre-table text:
contractual obligations for future payments under existing debt and lease commitments and purchase obli- gations at december 31 , 2005 , were as follows : in millions 2006 2007 2008 2009 2010 thereafter .

Table:
in millions	2006	2007	2008	2009	2010	thereafter
total debt	$ 1181	$ 570	$ 308	$ 2330	$ 1534	$ 6281
lease obligations	172	144	119	76	63	138
purchase obligations ( a )	3264	393	280	240	204	1238
total	$ 4617	$ 1107	$ 707	$ 2646	$ 1801	$ 7657

Post-table text:
( a ) the 2006 amount includes $ 2.4 billion for contracts made in the ordinary course of business to purchase pulpwood , logs and wood chips .
the majority of our other purchase obligations are take-or-pay or purchase commitments made in the ordinary course of business related to raw material purchases and energy contracts .
other significant items include purchase obligations related to contracted services .
transformation plan in july 2005 , the company announced a plan to focus its business portfolio on two key global platform businesses : uncoated papers ( including distribution ) and packaging .
the plan also focuses on improving shareholder return through mill realignments in those two businesses , additional cost improvements and exploring strategic options for other businesses , includ- ing possible sale or spin-off .
in connection with this process , in the third quarter of 2005 , the company completed the sale of its 50.5% ( 50.5 % ) interest in carter holt harvey limited .
other businesses currently under re- view include : 2022 the coated and supercalendered papers busi- ness , including the coated groundwood mill and associated assets in brazil , 2022 the beverage packaging business , including the pine bluff , arkansas mill , 2022 the kraft papers business , including the roa- noke rapids , north carolina mill , 2022 arizona chemical , 2022 the wood products business , and 2022 segments or potentially all of the company 2019s 6.5 million acres of u.s .
forestlands .
consistent with this evaluation process , the com- pany has distributed bid package information for some of these businesses .
the exact timing of this evaluation process will vary by business ; however , it is anticipated that decisions will be made for some of these businesses during 2006 .
while the exact use of any proceeds from potential future sales is dependent upon various factors affecting future cash flows , such as the amount of any proceeds received and changes in market conditions , input costs and capital spending , the company remains committed to using its free cash flow in 2006 to pay down debt , to return value to shareholders , and for se- lective high-return investments .
critical accounting policies the preparation of financial statements in con- formity with generally accepted accounting principles in the united states requires international paper to estab- lish accounting policies and to make estimates that af- fect both the amounts and timing of the recording of assets , liabilities , revenues and expenses .
some of these estimates require judgments about matters that are in- herently uncertain .
accounting policies whose application may have a significant effect on the reported results of operations and financial position of international paper , and that can require judgments by management that affect their application , include sfas no .
5 , 201caccounting for contingencies , 201d sfas no .
144 , 201caccounting for the impairment or disposal of long-lived assets , 201d sfas no .
142 , 201cgoodwill and other intangible assets , 201d sfas no .
87 , 201cemployers 2019 accounting for pensions , 201d sfas no .
106 , 201cemployers 2019 accounting for postretirement benefits other than pensions , 201d as amended by sfas nos .
132 and 132r , 201cemployers 2019 disclosures about pension and other postretirement benefits , 201d and sfas no .
109 , 201caccounting for income taxes . 201d the following is a discussion of the impact of these accounting policies on international paper : contingent liabilities .
accruals for contingent li- abilities , including legal and environmental matters , are recorded when it is probable that a liability has been incurred or an asset impaired and the amount of the loss can be reasonably estimated .
liabilities accrued for legal matters require judgments regarding projected outcomes and range of loss based on historical experience and recommendations of legal counsel .
additionally , as dis- cussed in note 10 of the notes to consolidated finan- cial statements in item 8 .
financial statements and supplementary data , reserves for projected future claims settlements relating to exterior siding and roofing prod- ucts previously manufactured by masonite require judgments regarding projections of future claims rates and amounts .
international paper utilizes an in- dependent third party consultant to assist in developing these estimates .
liabilities for environmental matters require evaluations of relevant environmental regu- lations and estimates of future remediation alternatives and costs .
international paper determines these esti- mates after a detailed evaluation of each site .
impairment of long-lived assets and goodwill .
an impairment of a long-lived asset exists when the asset 2019s carrying amount exceeds its fair value , and is recorded when the carrying amount is not recoverable through future operations .
a goodwill impairment exists when the carrying amount of goodwill exceeds its fair value .
assessments of possible impairments of long-lived assets and goodwill are made when events or changes in cir- cumstances indicate that the carrying value of the asset .

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 portion of total long-term borrowings is due in the next 36 months?

Pre-table text:
credit facility , which was amended in 2013 and 2012 .
in march 2014 , the company 2019s credit facility was further amended to extend the maturity date to march 2019 .
the amount of the aggregate commitment is $ 3.990 billion ( the 201c2014 credit facility 201d ) .
the 2014 credit facility permits the company to request up to an additional $ 1.0 billion of borrowing capacity , subject to lender credit approval , increasing the overall size of the 2014 credit facility to an aggregate principal amount not to exceed $ 4.990 billion .
interest on borrowings outstanding accrues at a rate based on the applicable london interbank offered rate plus a spread .
the 2014 credit facility requires the company not to exceed a maximum leverage ratio ( ratio of net debt to earnings before interest , taxes , depreciation and amortization , where net debt equals total debt less unrestricted cash ) of 3 to 1 , which was satisfied with a ratio of less than 1 to 1 at december 31 , 2014 .
the 2014 credit facility provides back-up liquidity , funds ongoing working capital for general corporate purposes and funds various investment opportunities .
at december 31 , 2014 , the company had no amount outstanding under the 2014 credit facility .
commercial paper program .
on october 14 , 2009 , blackrock established a commercial paper program ( the 201ccp program 201d ) under which the company could issue unsecured commercial paper notes ( the 201ccp notes 201d ) on a private placement basis up to a maximum aggregate amount outstanding at any time of $ 3.0 billion .
blackrock increased the maximum aggregate amount that could be borrowed under the cp program to $ 3.5 billion in 2011 and to $ 3.785 billion in 2012 .
in april 2013 , blackrock increased the maximum aggregate amount for which the company could issue unsecured cp notes on a private-placement basis up to a maximum aggregate amount outstanding at any time of $ 3.990 billion .
the cp program is currently supported by the 2014 credit facility .
at december 31 , 2014 , blackrock had no cp notes outstanding .
long-term borrowings the carrying value and fair value of long-term borrowings estimated using market prices at december 31 , 2014 included the following : ( in millions ) maturity amount unamortized discount carrying value fair value .

Table:
( in millions )	maturity amount	unamortized discount	carrying value	fair value
1.375% ( 1.375 % ) notes due 2015	$ 750	$ 2014	$ 750	$ 753
6.25% ( 6.25 % ) notes due 2017	700	-1 ( 1 )	699	785
5.00% ( 5.00 % ) notes due 2019	1000	-2 ( 2 )	998	1134
4.25% ( 4.25 % ) notes due 2021	750	-3 ( 3 )	747	825
3.375% ( 3.375 % ) notes due 2022	750	-3 ( 3 )	747	783
3.50% ( 3.50 % ) notes due 2024	1000	-3 ( 3 )	997	1029
total long-term borrowings	$ 4950	$ -12 ( 12 )	$ 4938	$ 5309

Post-table text:
long-term borrowings at december 31 , 2013 had a carrying value of $ 4.939 billion and a fair value of $ 5.284 billion determined using market prices at the end of december 2013 .
2024 notes .
in march 2014 , the company issued $ 1.0 billion in aggregate principal amount of 3.50% ( 3.50 % ) senior unsecured and unsubordinated notes maturing on march 18 , 2024 ( the 201c2024 notes 201d ) .
the net proceeds of the 2024 notes were used to refinance certain indebtedness which matured in the fourth quarter of 2014 .
interest is payable semi-annually in arrears on march 18 and september 18 of each year , or approximately $ 35 million per year .
the 2024 notes may be redeemed prior to maturity at any time in whole or in part at the option of the company at a 201cmake-whole 201d redemption price .
the 2024 notes were issued at a discount of $ 3 million that is being amortized over the term of the notes .
the company incurred approximately $ 6 million of debt issuance costs , which are being amortized over the term of the 2024 notes .
at december 31 , 2014 , $ 6 million of unamortized debt issuance costs was included in other assets on the consolidated statement of financial condition .
2015 and 2022 notes .
in may 2012 , the company issued $ 1.5 billion in aggregate principal amount of unsecured unsubordinated obligations .
these notes were issued as two separate series of senior debt securities , including $ 750 million of 1.375% ( 1.375 % ) notes maturing in june 2015 ( the 201c2015 notes 201d ) and $ 750 million of 3.375% ( 3.375 % ) notes maturing in june 2022 ( the 201c2022 notes 201d ) .
net proceeds were used to fund the repurchase of blackrock 2019s common stock and series b preferred from barclays and affiliates and for general corporate purposes .
interest on the 2015 notes and the 2022 notes of approximately $ 10 million and $ 25 million per year , respectively , is payable semi-annually on june 1 and december 1 of each year , which commenced december 1 , 2012 .
the 2015 notes and 2022 notes may be redeemed prior to maturity at any time in whole or in part at the option of the company at a 201cmake-whole 201d redemption price .
the 201cmake-whole 201d redemption price represents a price , subject to the specific terms of the 2015 and 2022 notes and related indenture , that is the greater of ( a ) par value and ( b ) the present value of future payments that will not be paid because of an early redemption , which is discounted at a fixed spread over a comparable treasury security .
the 2015 notes and 2022 notes were issued at a discount of $ 5 million that is being amortized over the term of the notes .
the company incurred approximately $ 7 million of debt issuance costs , which are being amortized over the respective terms of the 2015 notes and 2022 notes .
at december 31 , 2014 , $ 4 million of unamortized debt issuance costs was included in other assets on the consolidated statement of financial condition .
2021 notes .
in may 2011 , the company issued $ 1.5 billion in aggregate principal amount of unsecured unsubordinated obligations .
these notes were issued as two separate series of senior debt securities , including $ 750 million of 4.25% ( 4.25 % ) notes maturing in may 2021 and $ 750 million of floating rate notes ( 201c2013 floating rate notes 201d ) , which were repaid in may 2013 at maturity .
net proceeds of this offering were used to fund the repurchase of blackrock 2019s series b preferred from affiliates of merrill lynch & co. , inc .
( 201cmerrill lynch 201d ) .
interest .

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

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


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

[User]
Question:
if the company were to purchase the remaining shares at the price at december 31 , 2015 , how much would the company have to pay for the remaining shares .

Pre-table text:
part iii item 10 .
directors , executive officers and corporate governance for the information required by this item 10 , other than information with respect to our executive officers contained at the end of part i , item 1 of this report , see 201celection of directors , 201d 201cnominees for election to the board of directors , 201d 201ccorporate governance 201d and 201csection 16 ( a ) beneficial ownership reporting compliance , 201d in the proxy statement for our 2016 annual meeting , which information is incorporated herein by reference .
the proxy statement for our 2016 annual meeting will be filed within 120 days of the close of our year .
for the information required by this item 10 with respect to our executive officers , see part i , item 1 .
of this report .
item 11 .
executive compensation for the information required by this item 11 , see 201ccompensation discussion and analysis , 201d 201ccompensation committee report , 201d and 201cexecutive compensation 201d in the proxy statement for our 2016 annual meeting , which information is incorporated herein by reference .
item 12 .
security ownership of certain beneficial owners and management and related stockholder matters for the information required by this item 12 with respect to beneficial ownership of our common stock , see 201csecurity ownership of certain beneficial owners and management 201d in the proxy statement for our 2016 annual meeting , which information is incorporated herein by reference .
the following table sets forth certain information as of december 31 , 2015 regarding our equity plans : plan category number of securities to be issued upon exercise of outstanding options , warrants and rights weighted-average exercise price of outstanding options , warrants and rights number of securities remaining available for future issuance under equity compensation plans ( excluding securities reflected in column ( a ) ( b ) ( c ) equity compensation plans approved by security holders 1442912 $ 86.98 4446967 item 13 .
certain relationships and related transactions , and director independence for the information required by this item 13 , see 201ccertain transactions 201d and 201ccorporate governance 201d in the proxy statement for our 2016 annual meeting , which information is incorporated herein by reference .
item 14 .
principal accounting fees and services for the information required by this item 14 , see 201caudit and non-audit fees 201d and 201caudit committee pre-approval procedures 201d in the proxy statement for our 2016 annual meeting , which information is incorporated herein by reference. .

Table:
plan category	number of securitiesto be issued uponexercise ofoutstanding options warrants and rights ( a ) ( b )	weighted-averageexercise price ofoutstanding options warrants and rights	number of securitiesremaining available forfuture issuance underequity compensationplans ( excludingsecurities reflected in column ( a ) ) ( c )
equity compensation plans approved by security holders	1442912	$ 86.98	4446967

Post-table text:
part iii item 10 .
directors , executive officers and corporate governance for the information required by this item 10 , other than information with respect to our executive officers contained at the end of part i , item 1 of this report , see 201celection of directors , 201d 201cnominees for election to the board of directors , 201d 201ccorporate governance 201d and 201csection 16 ( a ) beneficial ownership reporting compliance , 201d in the proxy statement for our 2016 annual meeting , which information is incorporated herein by reference .
the proxy statement for our 2016 annual meeting will be filed within 120 days of the close of our year .
for the information required by this item 10 with respect to our executive officers , see part i , item 1 .
of this report .
item 11 .
executive compensation for the information required by this item 11 , see 201ccompensation discussion and analysis , 201d 201ccompensation committee report , 201d and 201cexecutive compensation 201d in the proxy statement for our 2016 annual meeting , which information is incorporated herein by reference .
item 12 .
security ownership of certain beneficial owners and management and related stockholder matters for the information required by this item 12 with respect to beneficial ownership of our common stock , see 201csecurity ownership of certain beneficial owners and management 201d in the proxy statement for our 2016 annual meeting , which information is incorporated herein by reference .
the following table sets forth certain information as of december 31 , 2015 regarding our equity plans : plan category number of securities to be issued upon exercise of outstanding options , warrants and rights weighted-average exercise price of outstanding options , warrants and rights number of securities remaining available for future issuance under equity compensation plans ( excluding securities reflected in column ( a ) ( b ) ( c ) equity compensation plans approved by security holders 1442912 $ 86.98 4446967 item 13 .
certain relationships and related transactions , and director independence for the information required by this item 13 , see 201ccertain transactions 201d and 201ccorporate governance 201d in the proxy statement for our 2016 annual meeting , which information is incorporated herein by reference .
item 14 .
principal accounting fees and services for the information required by this item 14 , see 201caudit and non-audit fees 201d and 201caudit committee pre-approval procedures 201d in the proxy statement for our 2016 annual meeting , which information is incorporated herein by reference. .

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 change in the number of environmental sites from 2011 to 2012?

Pre-table text:
our environmental site activity was as follows : 2013 2012 2011 .

Table:
	2013	2012	2011
open sites beginning balance	284	285	294
new sites	41	56	51
closed sites	-57 ( 57 )	-57 ( 57 )	-60 ( 60 )
open sites ending balance atdecember 31	268	284	285

Post-table text:
the environmental liability includes future costs for remediation and restoration of sites , as well as ongoing monitoring costs , but excludes any anticipated recoveries from third parties .
cost estimates are based on information available for each site , financial viability of other potentially responsible parties , and existing technology , laws , and regulations .
the ultimate liability for remediation is difficult to determine because of the number of potentially responsible parties , site-specific cost sharing arrangements with other potentially responsible parties , the degree of contamination by various wastes , the scarcity and quality of volumetric data related to many of the sites , and the speculative nature of remediation costs .
estimates of liability may vary over time due to changes in federal , state , and local laws governing environmental remediation .
current obligations are not expected to have a material adverse effect on our consolidated results of operations , financial condition , or liquidity .
property and depreciation 2013 our railroad operations are highly capital intensive , and our large base of homogeneous , network-type assets turns over on a continuous basis .
each year we develop a capital program for the replacement of assets and for the acquisition or construction of assets that enable us to enhance our operations or provide new service offerings to customers .
assets purchased or constructed throughout the year are capitalized if they meet applicable minimum units of property criteria .
properties and equipment are carried at cost and are depreciated on a straight-line basis over their estimated service lives , which are measured in years , except for rail in high-density traffic corridors ( i.e. , all rail lines except for those subject to abandonment , yard and switching tracks , and electronic yards ) for which lives are measured in millions of gross tons per mile of track .
we use the group method of depreciation in which all items with similar characteristics , use , and expected lives are grouped together in asset classes , and are depreciated using composite depreciation rates .
the group method of depreciation treats each asset class as a pool of resources , not as singular items .
we currently have more than 60 depreciable asset classes , and we may increase or decrease the number of asset classes due to changes in technology , asset strategies , or other factors .
we determine the estimated service lives of depreciable railroad property by means of depreciation studies .
we perform depreciation studies at least every three years for equipment and every six years for track assets ( i.e. , rail and other track material , ties , and ballast ) and other road property .
our depreciation studies take into account the following factors : f0b7 statistical analysis of historical patterns of use and retirements of each of our asset classes ; f0b7 evaluation of any expected changes in current operations and the outlook for continued use of the assets ; f0b7 evaluation of technological advances and changes to maintenance practices ; and f0b7 expected salvage to be received upon retirement .
for rail in high-density traffic corridors , we measure estimated service lives in millions of gross tons per mile of track .
it has been our experience that the lives of rail in high-density traffic corridors are closely correlated to usage ( i.e. , the amount of weight carried over the rail ) .
the service lives also vary based on rail weight , rail condition ( e.g. , new or secondhand ) , and rail type ( e.g. , straight or curve ) .
our depreciation studies for rail in high density traffic corridors consider each of these factors in determining the estimated service lives .
for rail in high-density traffic corridors , we calculate depreciation rates annually by dividing the number of gross ton-miles carried over the rail ( i.e. , the weight of loaded and empty freight cars , locomotives and maintenance of way equipment transported over the rail ) by the estimated service lives of the rail measured in millions of gross tons per mile .
rail in high-density traffic corridors accounts for approximately 70 percent of the historical cost of rail and other track material .
based on the number of gross ton-miles carried over our rail in high density traffic corridors during 2013 , the estimated service lives of the majority of this rail ranged from approximately 15 years to approximately 30 years .
for all other depreciable assets , we compute depreciation based on the estimated service lives .

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 cash provided by operating activities from 2013 to 2014?

Pre-table text:
we have adequate access to capital markets to meet any foreseeable cash requirements , and we have sufficient financial capacity to satisfy our current liabilities .
cash flows millions 2014 2013 2012 .

Table:
cash flowsmillions	2014	2013	2012
cash provided by operating activities	$ 7385	$ 6823	$ 6161
cash used in investing activities	-4249 ( 4249 )	-3405 ( 3405 )	-3633 ( 3633 )
cash used in financing activities	-2982 ( 2982 )	-3049 ( 3049 )	-2682 ( 2682 )
net change in cash and cashequivalents	$ 154	$ 369	$ -154 ( 154 )

Post-table text:
operating activities higher net income in 2014 increased cash provided by operating activities compared to 2013 , despite higher income tax payments .
2014 income tax payments were higher than 2013 primarily due to higher income , but also because we paid taxes previously deferred by bonus depreciation ( discussed below ) .
higher net income in 2013 increased cash provided by operating activities compared to 2012 .
in addition , we made payments in 2012 for past wages as a result of national labor negotiations , which reduced cash provided by operating activities in 2012 .
lower tax benefits from bonus depreciation ( as discussed below ) partially offset the increases .
federal tax law provided for 100% ( 100 % ) bonus depreciation for qualified investments made during 2011 and 50% ( 50 % ) bonus depreciation for qualified investments made during 2012-2013 .
as a result , the company deferred a substantial portion of its 2011-2013 income tax expense , contributing to the positive operating cash flow in those years .
congress extended 50% ( 50 % ) bonus depreciation for 2014 , but this extension occurred in december and did not have a significant benefit on our income tax payments during 2014 .
investing activities higher capital investments , including the early buyout of the long-term operating lease of our headquarters building for approximately $ 261 million , drove the increase in cash used in investing activities compared to 2013 .
significant investments also were made for new locomotives , freight cars and containers , and capacity and commercial facility projects .
capital investments in 2014 also included $ 99 million for the early buyout of locomotives and freight cars under long-term operating leases , which we exercised due to favorable economic terms and market conditions .
lower capital investments in locomotives and freight cars in 2013 drove the decrease in cash used in investing activities compared to 2012 .
included in capital investments in 2012 was $ 75 million for the early buyout of 165 locomotives under long-term operating and capital leases during the first quarter of 2012 , which we exercised due to favorable economic terms and market conditions. .

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

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


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

[User]
Question:
what percentage of total number of shares purchased were purchased in december?

Pre-table text:
five-year performance comparison 2013 the following graph provides an indicator of cumulative total shareholder returns for the corporation as compared to the peer group index ( described above ) , the dj trans , and the s&p 500 .
the graph assumes that $ 100 was invested in the common stock of union pacific corporation and each index on december 31 , 2006 and that all dividends were reinvested .
purchases of equity securities 2013 during 2011 , we repurchased 15340810 shares of our common stock at an average price of $ 96.08 .
the following table presents common stock repurchases during each month for the fourth quarter of 2011 : period total number of shares purchased [a] average price paid per share total number of shares purchased as part of a publicly announced plan or program [b] maximum number of shares that may yet be purchased under the plan or program [b] .

Table:
period	total number ofsharespurchased [a]	averageprice paidper share	total number of sharespurchased as part ofapublicly announced planor program [b]	maximum number ofshares that may yetbe purchased under the planor program [b]
oct . 1 through oct . 31	379488	87.46	371639	31370427
nov . 1 through nov . 30	1748964	98.41	1733877	29636550
dec . 1 through dec . 31	1787343	100.26	1780142	27856408
total	3915795	$ 98.19	3885658	n/a

Post-table text:
[a] total number of shares purchased during the quarter includes approximately 30137 shares delivered or attested to upc by employees to pay stock option exercise prices , satisfy excess tax withholding obligations for stock option exercises or vesting of retention units , and pay withholding obligations for vesting of retention shares .
[b] on april 1 , 2011 , our board of directors authorized the repurchase of up to 40 million shares of our common stock by march 31 , 2014 .
these repurchases may be made on the open market or through other transactions .
our management has sole discretion with respect to determining the timing and amount of these transactions. .

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 pre tax gains recognized in other comprehensive income in 2015?

Pre-table text:
$ 239 million , respectively , at december 31 , 2015 .
the fair value of the company 2019s interest reflected the pennymac stock price at december 31 , 2016 and 2015 , respectively ( a level 1 input ) .
the company performed an other-than- temporary impairment analysis as of december 31 , 2016 and determined the decline in fair value below the carrying value to be temporary .
12 .
borrowings short-term borrowings 2016 revolving credit facility .
the company 2019s credit facility has an aggregate commitment amount of $ 4.0 billion and was amended in april 2016 to extend the maturity date to march 2021 ( the 201c2016 credit facility 201d ) .
the 2016 credit facility permits the company to request up to an additional $ 1.0 billion of borrowing capacity , subject to lender credit approval , increasing the overall size of the 2016 credit facility to an aggregate principal amount not to exceed $ 5.0 billion .
interest on borrowings outstanding accrues at a rate based on the applicable london interbank offered rate plus a spread .
the 2016 credit facility requires the company not to exceed a maximum leverage ratio ( ratio of net debt to earnings before interest , taxes , depreciation and amortization , where net debt equals total debt less unrestricted cash ) of 3 to 1 , which was satisfied with a ratio of less than 1 to 1 at december 31 , 2016 .
the 2016 credit facility provides back-up liquidity to fund ongoing working capital for general corporate purposes and various investment opportunities .
at december 31 , 2016 , the company had no amount outstanding under the 2016 credit facility .
commercial paper program .
the company can issue unsecured commercial paper notes ( the 201ccp notes 201d ) on a private-placement basis up to a maximum aggregate amount outstanding at any time of $ 4.0 billion .
the commercial paper program is currently supported by the 2016 credit facility .
at december 31 , 2016 , blackrock had no cp notes outstanding .
long-term borrowings the carrying value and fair value of long-term borrowings estimated using market prices and foreign exchange rates at december 31 , 2016 included the following : ( in millions ) maturity amount unamortized discount and debt issuance costs carrying value fair value .

Table:
( in millions )	maturityamount	unamortized discount and debt issuance costs	carrying value	fair value
6.25% ( 6.25 % ) notes due 2017	$ 700	$ 2014	$ 700	$ 724
5.00% ( 5.00 % ) notes due 2019	1000	-3 ( 3 )	997	1086
4.25% ( 4.25 % ) notes due 2021	750	-4 ( 4 )	746	808
3.375% ( 3.375 % ) notes due 2022	750	-4 ( 4 )	746	775
3.50% ( 3.50 % ) notes due 2024	1000	-6 ( 6 )	994	1030
1.25% ( 1.25 % ) notes due 2025	738	-6 ( 6 )	732	742
total long-term borrowings	$ 4938	$ -23 ( 23 )	$ 4915	$ 5165

Post-table text:
long-term borrowings at december 31 , 2015 had a carrying value of $ 4.9 billion and a fair value of $ 5.2 billion determined using market prices at the end of december 2025 notes .
in may 2015 , the company issued 20ac700 million of 1.25% ( 1.25 % ) senior unsecured notes maturing on may 6 , 2025 ( the 201c2025 notes 201d ) .
the notes are listed on the new york stock exchange .
the net proceeds of the 2025 notes were used for general corporate purposes , including refinancing of outstanding indebtedness .
interest of approximately $ 9 million per year based on current exchange rates is payable annually on may 6 of each year .
the 2025 notes may be redeemed in whole or in part prior to maturity at any time at the option of the company at a 201cmake-whole 201d redemption price .
the unamortized discount and debt issuance costs are being amortized over the remaining term of the 2025 notes .
upon conversion to u.s .
dollars the company designated the 20ac700 million debt offering as a net investment hedge to offset its currency exposure relating to its net investment in certain euro functional currency operations .
gains of $ 14 million ( net of tax of $ 8 million ) and $ 19 million ( net of tax of $ 11 million ) were recognized in other comprehensive income for 2016 and 2015 , respectively .
no hedge ineffectiveness was recognized during 2016 .
2024 notes .
in march 2014 , the company issued $ 1.0 billion in aggregate principal amount of 3.50% ( 3.50 % ) senior unsecured and unsubordinated notes maturing on march 18 , 2024 ( the 201c2024 notes 201d ) .
the net proceeds of the 2024 notes were used to refinance certain indebtedness which matured in the fourth quarter of 2014 .
interest is payable semi-annually in arrears on march 18 and september 18 of each year , or approximately $ 35 million per year .
the 2024 notes may be redeemed prior to maturity at any time in whole or in part at the option of the company at a 201cmake-whole 201d redemption price .
the unamortized discount and debt issuance costs are being amortized over the remaining term of the 2024 notes .
2022 notes .
in may 2012 , the company issued $ 1.5 billion in aggregate principal amount of unsecured unsubordinated obligations .
these notes were issued as two separate series of senior debt securities , including $ 750 million of 1.375% ( 1.375 % ) notes , which were repaid in june 2015 at maturity , and $ 750 million of 3.375% ( 3.375 % ) notes maturing in june 2022 ( the 201c2022 notes 201d ) .
net proceeds were used to fund the repurchase of blackrock 2019s common stock and series b preferred from barclays and affiliates and for general corporate purposes .
interest on the 2022 notes of approximately $ 25 million per year is payable semi-annually on june 1 and december 1 of each year , which commenced december 1 , 2012 .
the 2022 notes may be redeemed prior to maturity at any time in whole or in part at the option of the company at a 201cmake-whole 201d redemption price .
the 201cmake- whole 201d redemption price represents a price , subject to the specific terms of the 2022 notes and related indenture , that is the greater of ( a ) par value and ( b ) the present value of .

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 variation observed between the tangible and intangible assets , in millions?

Pre-table text:
software and will give the company a comprehensive design-to-silicon flow that links directly into the semiconductor manufacturing process .
integrating hpl 2019s yield management and test chip technologies into the company 2019s industry-leading dfm portfolio is also expected to enable customers to increase their productivity and improve profitability in the design and manufacture of advanced semiconductor devices .
purchase price .
the company paid $ 11.0 million in cash for all outstanding shares of hpl .
in addition , the company had a prior investment in hpl of approximately $ 1.9 million .
the total purchase consideration consisted of: .

Table:
	( in thousands )
cash paid	$ 11001
prior investment in hpl	1872
acquisition-related costs	2831
total purchase price	$ 15704

Post-table text:
acquisition-related costs of $ 2.8 million consist primarily of legal , tax and accounting fees of $ 1.6 million , $ 0.3 million of estimated facilities closure costs and other directly related charges , and $ 0.9 million in employee termination costs .
as of october 31 , 2006 , the company had paid $ 2.2 million of the acquisition related costs , of which $ 1.1 million were for professional services costs , $ 0.2 million were for facilities closure costs and $ 0.9 million were for employee termination costs .
the $ 0.6 million balance remaining at october 31 , 2006 consists of professional and tax-related service fees and facilities closure costs .
assets acquired .
the company acquired $ 8.5 million of intangible assets consisting of $ 5.1 million in core developed technology , $ 3.2 million in customer relationships and $ 0.2 million in backlog to be amortized over two to four years .
approximately $ 0.8 million of the purchase price represents the fair value of acquired in-process research and development projects that have not yet reached technological feasibility and have no alternative future use .
accordingly , the amount was immediately expensed and included in the company 2019s condensed consolidated statement of operations for the first quarter of fiscal year 2006 .
additionally , the company acquired tangible assets of $ 14.0 million and assumed liabilities of $ 10.9 million .
goodwill , representing the excess of the purchase price over the fair value of the net tangible and identifiable intangible assets acquired in the merger was $ 3.4 million .
goodwill resulted primarily from the company 2019s expectation of synergies from the integration of hpl 2019s technology with the company 2019s technology and operations .
other .
during the fiscal year 2006 , the company completed an asset acquisition for cash consideration of $ 1.5 million .
this acquisition is not considered material to the company 2019s consolidated balance sheet and results of operations .
fiscal 2005 acquisitions nassda corporation ( nassda ) the company acquired nassda on may 11 , 2005 .
reasons for the acquisition .
the company believes nassda 2019s full-chip circuit simulation and analysis software will broaden its offerings of transistor-level circuit simulation tools , particularly in the area of mixed-signal and memory design .
purchase price .
the company acquired all the outstanding shares of nassda for total cash consideration of $ 200.2 million , or $ 7.00 per share .
in addition , as required by the merger agreement , certain nassda officers , directors and employees who were defendants in certain preexisting litigation .

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 accrued wages and vacation from 2007 to 2008?

Pre-table text:
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 track structure expansion ( capacity projects ) and replacement ( program projects ) , which is typically performed by our employees .
approximately 13% ( 13 % ) of our full-time equivalent employees are dedicated to the construction of capital assets .
costs that are directly attributable or overhead costs that relate directly to capital projects 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 .
these costs are allocated using appropriate statistical bases .
the capitalization of indirect costs is consistent with fasb statement no .
67 , accounting for costs and initial rental operations of real estate projects .
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 .
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 .
10 .
accounts payable and other current liabilities dec .
31 , dec .
31 , millions of dollars 2008 2007 .

Table:
millions of dollars	dec . 31 2008	dec . 31 2007
accounts payable	$ 629	$ 732
accrued wages and vacation	367	394
accrued casualty costs	390	371
income and other taxes	207	343
dividends and interest	328	284
equipment rents payable	93	103
other	546	675
total accounts payable and other current liabilities	$ 2560	$ 2902

Post-table text:
11 .
fair value measurements during the first quarter of 2008 , we fully adopted fasb statement no .
157 , fair value measurements ( fas 157 ) .
fas 157 established a framework for measuring fair value and expanded disclosures about fair value measurements .
the adoption of fas 157 had no impact on our financial position or results of operations .
fas 157 applies to all assets and liabilities that are measured and reported on a fair value basis .
this enables the reader of the financial statements to assess the inputs used to develop those measurements by establishing a hierarchy for ranking the quality and reliability of the information used to determine fair values .
the statement requires that each asset and liability carried at fair value be classified into one of the following categories : level 1 : quoted market prices in active markets for identical assets or liabilities .
level 2 : observable market based inputs or unobservable inputs that are corroborated by market data .
level 3 : unobservable inputs that are not corroborated by market data. .

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

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


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

[User]
Question:
compared to the lowest stock price , how much did advanced auto parts outperform the overall market?

Pre-table text:
stock price performance the following graph shows a comparison of the cumulative total return on our common stock , the standard & poor's 500 index and the standard & poor's 500 retail index .
the graph assumes that the value of an investment in our common stock and in each such index was $ 100 on december 30 , 2006 , and that any dividends have been reinvested .
the comparison in the graph below is based solely on historical data and is not intended to forecast the possible future performance of our common stock .
comparison of cumulative total return among advance auto parts , inc. , s&p 500 index and s&p 500 retail index company/index advance auto parts s&p 500 index s&p retail index december 30 , $ 100.00 100.00 100.00 december 29 , $ 108.00 104.24 january 3 , $ 97.26 january 2 , $ 116.01 january 1 , $ 190.41 101.84 december 31 , $ 201.18 104.81 .

Table:
company/index	december 30 2006	december 29 2007	january 3 2009	january 2 2010	january 1 2011	december 31 2011
advance auto parts	$ 100.00	$ 108.00	$ 97.26	$ 116.01	$ 190.41	$ 201.18
s&p 500 index	100.00	104.24	65.70	78.62	88.67	88.67
s&p retail index	100.00	82.15	58.29	82.36	101.84	104.81

Post-table text:
stock price performance the following graph shows a comparison of the cumulative total return on our common stock , the standard & poor's 500 index and the standard & poor's 500 retail index .
the graph assumes that the value of an investment in our common stock and in each such index was $ 100 on december 30 , 2006 , and that any dividends have been reinvested .
the comparison in the graph below is based solely on historical data and is not intended to forecast the possible future performance of our common stock .
comparison of cumulative total return among advance auto parts , inc. , s&p 500 index and s&p 500 retail index company/index advance auto parts s&p 500 index s&p retail index december 30 , $ 100.00 100.00 100.00 december 29 , $ 108.00 104.24 january 3 , $ 97.26 january 2 , $ 116.01 january 1 , $ 190.41 101.84 december 31 , $ 201.18 104.81 .

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 pre tax gains recognized in other comprehensive income in 2016?

Pre-table text:
$ 239 million , respectively , at december 31 , 2015 .
the fair value of the company 2019s interest reflected the pennymac stock price at december 31 , 2016 and 2015 , respectively ( a level 1 input ) .
the company performed an other-than- temporary impairment analysis as of december 31 , 2016 and determined the decline in fair value below the carrying value to be temporary .
12 .
borrowings short-term borrowings 2016 revolving credit facility .
the company 2019s credit facility has an aggregate commitment amount of $ 4.0 billion and was amended in april 2016 to extend the maturity date to march 2021 ( the 201c2016 credit facility 201d ) .
the 2016 credit facility permits the company to request up to an additional $ 1.0 billion of borrowing capacity , subject to lender credit approval , increasing the overall size of the 2016 credit facility to an aggregate principal amount not to exceed $ 5.0 billion .
interest on borrowings outstanding accrues at a rate based on the applicable london interbank offered rate plus a spread .
the 2016 credit facility requires the company not to exceed a maximum leverage ratio ( ratio of net debt to earnings before interest , taxes , depreciation and amortization , where net debt equals total debt less unrestricted cash ) of 3 to 1 , which was satisfied with a ratio of less than 1 to 1 at december 31 , 2016 .
the 2016 credit facility provides back-up liquidity to fund ongoing working capital for general corporate purposes and various investment opportunities .
at december 31 , 2016 , the company had no amount outstanding under the 2016 credit facility .
commercial paper program .
the company can issue unsecured commercial paper notes ( the 201ccp notes 201d ) on a private-placement basis up to a maximum aggregate amount outstanding at any time of $ 4.0 billion .
the commercial paper program is currently supported by the 2016 credit facility .
at december 31 , 2016 , blackrock had no cp notes outstanding .
long-term borrowings the carrying value and fair value of long-term borrowings estimated using market prices and foreign exchange rates at december 31 , 2016 included the following : ( in millions ) maturity amount unamortized discount and debt issuance costs carrying value fair value .

Table:
( in millions )	maturityamount	unamortized discount and debt issuance costs	carrying value	fair value
6.25% ( 6.25 % ) notes due 2017	$ 700	$ 2014	$ 700	$ 724
5.00% ( 5.00 % ) notes due 2019	1000	-3 ( 3 )	997	1086
4.25% ( 4.25 % ) notes due 2021	750	-4 ( 4 )	746	808
3.375% ( 3.375 % ) notes due 2022	750	-4 ( 4 )	746	775
3.50% ( 3.50 % ) notes due 2024	1000	-6 ( 6 )	994	1030
1.25% ( 1.25 % ) notes due 2025	738	-6 ( 6 )	732	742
total long-term borrowings	$ 4938	$ -23 ( 23 )	$ 4915	$ 5165

Post-table text:
long-term borrowings at december 31 , 2015 had a carrying value of $ 4.9 billion and a fair value of $ 5.2 billion determined using market prices at the end of december 2025 notes .
in may 2015 , the company issued 20ac700 million of 1.25% ( 1.25 % ) senior unsecured notes maturing on may 6 , 2025 ( the 201c2025 notes 201d ) .
the notes are listed on the new york stock exchange .
the net proceeds of the 2025 notes were used for general corporate purposes , including refinancing of outstanding indebtedness .
interest of approximately $ 9 million per year based on current exchange rates is payable annually on may 6 of each year .
the 2025 notes may be redeemed in whole or in part prior to maturity at any time at the option of the company at a 201cmake-whole 201d redemption price .
the unamortized discount and debt issuance costs are being amortized over the remaining term of the 2025 notes .
upon conversion to u.s .
dollars the company designated the 20ac700 million debt offering as a net investment hedge to offset its currency exposure relating to its net investment in certain euro functional currency operations .
gains of $ 14 million ( net of tax of $ 8 million ) and $ 19 million ( net of tax of $ 11 million ) were recognized in other comprehensive income for 2016 and 2015 , respectively .
no hedge ineffectiveness was recognized during 2016 .
2024 notes .
in march 2014 , the company issued $ 1.0 billion in aggregate principal amount of 3.50% ( 3.50 % ) senior unsecured and unsubordinated notes maturing on march 18 , 2024 ( the 201c2024 notes 201d ) .
the net proceeds of the 2024 notes were used to refinance certain indebtedness which matured in the fourth quarter of 2014 .
interest is payable semi-annually in arrears on march 18 and september 18 of each year , or approximately $ 35 million per year .
the 2024 notes may be redeemed prior to maturity at any time in whole or in part at the option of the company at a 201cmake-whole 201d redemption price .
the unamortized discount and debt issuance costs are being amortized over the remaining term of the 2024 notes .
2022 notes .
in may 2012 , the company issued $ 1.5 billion in aggregate principal amount of unsecured unsubordinated obligations .
these notes were issued as two separate series of senior debt securities , including $ 750 million of 1.375% ( 1.375 % ) notes , which were repaid in june 2015 at maturity , and $ 750 million of 3.375% ( 3.375 % ) notes maturing in june 2022 ( the 201c2022 notes 201d ) .
net proceeds were used to fund the repurchase of blackrock 2019s common stock and series b preferred from barclays and affiliates and for general corporate purposes .
interest on the 2022 notes of approximately $ 25 million per year is payable semi-annually on june 1 and december 1 of each year , which commenced december 1 , 2012 .
the 2022 notes may be redeemed prior to maturity at any time in whole or in part at the option of the company at a 201cmake-whole 201d redemption price .
the 201cmake- whole 201d redemption price represents a price , subject to the specific terms of the 2022 notes and related indenture , that is the greater of ( a ) par value and ( b ) the present value of .

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

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


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

[User]
Question:
what is the growth rate in total shipment volume from 2010 to 2011?

Pre-table text:
middleton's reported cigars shipment volume for 2012 decreased 0.7% ( 0.7 % ) due primarily to changes in trade inventories , partially offset by volume growth as a result of retail share gains .
in the cigarette category , marlboro's 2012 retail share performance continued to benefit from the brand-building initiatives supporting marlboro's new architecture .
marlboro's retail share for 2012 increased 0.6 share points versus 2011 to 42.6% ( 42.6 % ) .
in january 2013 , pm usa expanded distribution of marlboro southern cut nationally .
marlboro southern cut is part of the marlboro gold family .
pm usa's 2012 retail share increased 0.8 share points versus 2011 , reflecting retail share gains by marlboro and by l&m in discount .
these gains were partially offset by share losses on other portfolio brands .
in the machine-made large cigars category , black & mild's retail share for 2012 increased 0.5 share points .
the brand benefited from new untipped cigarillo varieties that were introduced in 2011 , black & mild seasonal offerings and the 2012 third-quarter introduction of black & mild jazz untipped cigarillos into select geographies .
in december 2012 , middleton announced plans to launch nationally black & mild jazz cigars in both plastic tip and wood tip in the first quarter of 2013 .
the following discussion compares smokeable products segment results for the year ended december 31 , 2011 with the year ended december 31 , 2010 .
net revenues , which include excise taxes billed to customers , decreased $ 221 million ( 1.0% ( 1.0 % ) ) due to lower shipment volume ( $ 1051 million ) , partially offset by higher net pricing ( $ 830 million ) , which includes higher promotional investments .
operating companies income increased $ 119 million ( 2.1% ( 2.1 % ) ) , due primarily to higher net pricing ( $ 831 million ) , which includes higher promotional investments , marketing , administration , and research savings reflecting cost reduction initiatives ( $ 198 million ) and 2010 implementation costs related to the closure of the cabarrus , north carolina manufacturing facility ( $ 75 million ) , partially offset by lower volume ( $ 527 million ) , higher asset impairment and exit costs due primarily to the 2011 cost reduction program ( $ 158 million ) , higher per unit settlement charges ( $ 120 million ) , higher charges related to tobacco and health judgments ( $ 87 million ) and higher fda user fees ( $ 73 million ) .
for 2011 , total smokeable products shipment volume decreased 4.0% ( 4.0 % ) versus 2010 .
pm usa's reported domestic cigarettes shipment volume declined 4.0% ( 4.0 % ) versus 2010 due primarily to retail share losses and one less shipping day , partially offset by changes in trade inventories .
after adjusting for changes in trade inventories and one less shipping day , pm usa's 2011 domestic cigarette shipment volume was estimated to be down approximately 4% ( 4 % ) versus 2010 .
pm usa believes that total cigarette category volume for 2011 decreased approximately 3.5% ( 3.5 % ) versus 2010 , when adjusted primarily for changes in trade inventories and one less shipping day .
pm usa's total premium brands ( marlboro and other premium brands ) shipment volume decreased 4.3% ( 4.3 % ) .
marlboro's shipment volume decreased 3.8% ( 3.8 % ) versus 2010 .
in the discount brands , pm usa's shipment volume decreased 0.9% ( 0.9 % ) .
pm usa's shipments of premium cigarettes accounted for 93.7% ( 93.7 % ) of its reported domestic cigarettes shipment volume for 2011 , down from 93.9% ( 93.9 % ) in 2010 .
middleton's 2011 reported cigars shipment volume was unchanged versus 2010 .
for 2011 , pm usa's retail share of the cigarette category declined 0.8 share points to 49.0% ( 49.0 % ) due primarily to retail share losses on marlboro .
marlboro's 2011 retail share decreased 0.6 share points .
in 2010 , marlboro delivered record full-year retail share results that were achieved at lower margin levels .
middleton retained a leading share of the tipped cigarillo segment of the machine-made large cigars category , with a retail share of approximately 84% ( 84 % ) in 2011 .
for 2011 , middleton's retail share of the cigar category increased 0.3 share points to 29.7% ( 29.7 % ) versus 2010 .
black & mild's 2011 retail share increased 0.5 share points , as the brand benefited from new product introductions .
during the fourth quarter of 2011 , middleton broadened its untipped cigarillo portfolio with new aroma wrap 2122 foil pouch packaging that accompanied the national introduction of black & mild wine .
this new fourth- quarter packaging roll-out also included black & mild sweets and classic varieties .
during the second quarter of 2011 , middleton entered into a contract manufacturing arrangement to source the production of a portion of its cigars overseas .
middleton entered into this arrangement to access additional production capacity in an uncertain competitive environment and an excise tax environment that potentially benefits imported large cigars over those manufactured domestically .
smokeless products segment the smokeless products segment's operating companies income grew during 2012 driven by higher pricing , copenhagen and skoal's combined volume and retail share performance and effective cost management .
the following table summarizes smokeless products segment shipment volume performance : shipment volume for the years ended december 31 .

Table:
( cans and packs in millions )	shipment volumefor the years ended december 31 , 2012	shipment volumefor the years ended december 31 , 2011	shipment volumefor the years ended december 31 , 2010
copenhagen	392.5	354.2	327.5
skoal	288.4	286.8	274.4
copenhagenandskoal	680.9	641.0	601.9
other	82.4	93.6	122.5
total smokeless products	763.3	734.6	724.4

Post-table text:
volume includes cans and packs sold , as well as promotional units , but excludes international volume , which is not material to the smokeless products segment .
other includes certain usstc and pm usa smokeless products .
new types of smokeless products , as well as new packaging configurations .

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 reduction in net sales for shorewood in 2006 from 2005 s

Pre-table text:
earnings for the first quarter of 2007 are expected to be lower than in the fourth quarter of 2006 .
containerboard export sales volumes are expected to decline due to scheduled first-quarter main- tenance outages .
sales volumes for u.s .
converted products will be higher due to more shipping days , but expected softer demand should cause the ship- ments per day to decrease .
average sales price real- izations are expected to be comparable to fourth- quarter averages .
an additional containerboard price increase was announced in january that is expected to be fully realized in the second quarter .
costs for wood , energy , starch , adhesives and freight are expected to increase .
manufacturing costs will be higher due to costs associated with scheduled main- tenance outages in the containerboard mills .
euro- pean container operating results are expected to improve as seasonally higher sales volumes and improved margins more than offset slightly higher manufacturing costs .
consumer packaging demand and pricing for consumer packaging prod- ucts correlate closely with consumer spending and general economic activity .
in addition to prices and volumes , major factors affecting the profitability of consumer packaging are raw material and energy costs , manufacturing efficiency and product mix .
consumer packaging net sales increased 9% ( 9 % ) compared with 2005 and 7% ( 7 % ) compared with 2004 .
operating profits rose 8% ( 8 % ) from 2005 , but declined 15% ( 15 % ) from 2004 levels .
compared with 2005 , higher sales volumes ( $ 9 million ) , improved average sales price realizations ( $ 33 million ) , reduced lack-of-order downtime ( $ 18 million ) , and favorable mill oper- ations ( $ 25 million ) were partially offset by higher raw material costs ( $ 19 million ) and freight costs ( $ 21 million ) , unfavorable mix ( $ 14 million ) and other costs ( $ 21 million ) .
consumer packaging in millions 2006 2005 2004 .

Table:
in millions	2006	2005	2004
sales	$ 2455	$ 2245	$ 2295
operating profit	$ 131	$ 121	$ 155

Post-table text:
coated paperboard net sales of $ 1.5 billion in 2006 were higher than $ 1.3 billion in 2005 and $ 1.1 billion in 2004 .
sales volumes increased in 2006 compared with 2005 , particularly in the folding car- ton board segment , reflecting improved demand for coated paperboard products .
in 2006 , our coated paperboard mills took 4000 tons of lack-of-order downtime , compared with 82000 tons of lack-of-order downtime in 2005 .
average sales price realizations were substantially improved in the cur- rent year , principally for folding carton board and cupstock board .
operating profits were 51% ( 51 % ) higher in 2006 than in 2005 , and 7% ( 7 % ) better than in 2004 .
the impact of the higher sales prices along with more favorable manufacturing operations due to strong performance at the mills more than offset higher input costs for energy and freight .
foodservice net sales declined to $ 396 million in 2006 , compared with $ 437 million in 2005 and $ 480 million in 2004 , due principally to the sale of the jackson , tennessee plant in july 2005 .
sales vol- umes were lower in 2006 than in 2005 , although average sales prices were higher due to the realiza- tion of price increases implemented during 2005 .
operating profits for 2006 improved over 2005 and 2004 levels largely due to the benefits from higher sales prices .
raw material costs for bleached board were higher than in 2005 , but manufacturing costs were more favorable due to increased productivity and reduced waste .
shorewood net sales of $ 670 million were down from $ 691 million in 2005 and $ 687 million in 2004 .
sales volumes in 2006 were down from 2005 levels due to weak demand in the home entertainment and consumer products markets , although demand was strong in the tobacco segment .
average sales prices for the year were lower than in 2005 .
operating prof- its were down significantly from both 2005 and 2004 due to the decline in sales , particularly in the higher margin home entertainment markets , higher raw material costs for bleached board and certain inventory adjustment costs .
entering 2007 , coated paperboard first-quarter sales volumes are expected to be seasonally stronger than in the fourth quarter 2006 for folding carton board and bristols .
average sales price realizations are expected to rise with a price increase announced in january .
it is anticipated that manufacturing costs will improve versus an unfavorable fourth quarter .
foodservice earnings for the first quarter of 2007 are expected to decline due to seasonally weaker vol- ume .
however , sales price realizations will be slightly higher , and the seasonal switch to hot cup contain- ers will have a favorable impact on product mix .
shorewood sales volumes for the first quarter of 2007 are expected to seasonally decline , but the earnings impact will be partially offset by pricing improvements and an improved product mix .
distribution our distribution business , principally represented by our xpedx business , markets a diverse array of products and supply chain services to customers in .

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 total self-insurance reserves that was classified as current in 2018

Pre-table text:
warranty reserve some of our salvage mechanical products are sold with a standard six month warranty against defects .
additionally , some of our remanufactured engines are sold with a standard three year warranty against defects .
we also provide a limited lifetime warranty for certain of our aftermarket products .
these assurance-type warranties are not considered a separate performance obligation , and thus no transaction price is allocated to them .
we record the warranty costs in cost of goods sold on our consolidated statements of income .
our warranty reserve is calculated using historical claim information to project future warranty claims activity and is recorded within other accrued expenses and other noncurrent liabilities on our consolidated balance sheets based on the expected timing of the related payments .
the changes in the warranty reserve are as follows ( in thousands ) : .

Table:
balance as of january 1 2017	$ 19634
warranty expense	38608
warranty claims	-35091 ( 35091 )
balance as of december 31 2017	23151
warranty expense	43682
warranty claims	-43571 ( 43571 )
balance as of december 31 2018	$ 23262

Post-table text:
self-insurance reserves we self-insure a portion of employee medical benefits under the terms of our employee health insurance program .
we purchase certain stop-loss insurance to limit our liability exposure .
we also self-insure a portion of our property and casualty risk , which includes automobile liability , general liability , directors and officers liability , workers' compensation , and property coverage , under deductible insurance programs .
the insurance premium costs are expensed over the contract periods .
a reserve for liabilities associated with these losses is established for claims filed and claims incurred but not yet reported based upon our estimate of ultimate cost , which is calculated using analysis of historical data .
we monitor new claims and claim development as well as trends related to the claims incurred but not reported in order to assess the adequacy of our insurance reserves .
total self-insurance reserves were $ 105 million and $ 94 million , of which $ 52 million and $ 43 million was classified as current , as of december 31 , 2018 and 2017 , respectively , and are classified as other accrued expenses in the consolidated balance sheets .
the remaining balances of self-insurance reserves are classified as other noncurrent liabilities , which reflects management's estimates of when claims will be paid .
we had outstanding letters of credit of $ 65 million and $ 71 million at december 31 , 2018 and 2017 , respectively , to guarantee self-insurance claims payments .
while we do not expect the amounts ultimately paid to differ significantly from our estimates , our insurance reserves and corresponding expenses could be affected if future claims experience differs significantly from historical trends and assumptions .
stockholders' equity on october 25 , 2018 , our board of directors authorized a stock repurchase program under which we may purchase up to $ 500 million of our common stock from time to time through october 25 , 2021 .
repurchases under the program may be made in the open market or in privately negotiated transactions , with the amount and timing of repurchases depending on market conditions and corporate needs .
the repurchase program does not obligate us to acquire any specific number of shares and may be suspended or discontinued at any time .
delaware law imposes restrictions on stock repurchases .
during 2018 , we repurchased 2.3 million shares of common stock for an aggregate price $ 60 million .
as of december 31 , 2018 , there is $ 440 million of remaining capacity under our repurchase program .
in 2019 , we have repurchased 1.8 million shares of common stock for an aggregate purchase price of $ 46 million during the period ended february 22 , 2019 .
treasury stock is accounted for using the cost method .
income taxes current income taxes are provided on income reported for financial reporting purposes , adjusted for transactions that do not enter into the computation of income taxes payable in the same year .
deferred income taxes have been provided to show the effect of temporary differences between the tax bases of assets and liabilities and their reported amounts in the financial statements .
a valuation allowance is provided for deferred tax assets if it is more likely than not that these items will either expire before we are able to realize their benefit or that future deductibility is uncertain .
provision is made for taxes on undistributed earnings of foreign subsidiaries and related companies to the extent that such earnings are not deemed to be permanently invested. .

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 research and development net from 2012 to 2013?

Pre-table text:
38 2013 ppg annual report and form 10-k notes to the consolidated financial statements 1 .
summary of significant accounting policies principles of consolidation the accompanying consolidated financial statements include the accounts of ppg industries , inc .
( 201cppg 201d or the 201ccompany 201d ) and all subsidiaries , both u.s .
and non-u.s. , that it controls .
ppg owns more than 50% ( 50 % ) of the voting stock of most of the subsidiaries that it controls .
for those consolidated subsidiaries in which the company 2019s ownership is less than 100% ( 100 % ) , the outside shareholders 2019 interests are shown as noncontrolling interests .
investments in companies in which ppg owns 20% ( 20 % ) to 50% ( 50 % ) of the voting stock and has the ability to exercise significant influence over operating and financial policies of the investee are accounted for using the equity method of accounting .
as a result , ppg 2019s share of the earnings or losses of such equity affiliates is included in the accompanying consolidated statement of income and ppg 2019s share of these companies 2019 shareholders 2019 equity is included in "investments" in the accompanying consolidated balance sheet .
transactions between ppg and its subsidiaries are eliminated in consolidation .
use of estimates in the preparation of financial statements the preparation of financial statements in conformity with u.s .
generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the financial statements , as well as the reported amounts of income and expenses during the reporting period .
such estimates also include the fair value of assets acquired and liabilities assumed as a result of allocations of purchase price of business combinations consummated .
actual outcomes could differ from those estimates .
revenue recognition the company recognizes revenue when the earnings process is complete .
revenue from sales is recognized by all operating segments when goods are shipped and title to inventory and risk of loss passes to the customer or when services have been rendered .
shipping and handling costs amounts billed to customers for shipping and handling are reported in 201cnet sales 201d in the accompanying consolidated statement of income .
shipping and handling costs incurred by the company for the delivery of goods to customers are included in 201ccost of sales , exclusive of depreciation and amortization 201d in the accompanying consolidated statement of income .
selling , general and administrative costs amounts presented as 201cselling , general and administrative 201d in the accompanying consolidated statement of income are comprised of selling , customer service , distribution and advertising costs , as well as the costs of providing corporate- wide functional support in such areas as finance , law , human resources and planning .
distribution costs pertain to the movement and storage of finished goods inventory at company- owned and leased warehouses , terminals and other distribution facilities .
advertising costs advertising costs are expensed in the year incurred and totaled $ 345 million , $ 288 million and $ 245 million in 2013 , 2012 and 2011 , respectively .
research and development research and development costs , which consist primarily of employee related costs , are charged to expense as incurred .
the following are the research and development costs for the years ended december 31: .

Table:
( millions )	2013	2012	2011
research and development 2013 total	$ 505	$ 468	$ 443
less depreciation on research facilities	17	15	15
research and development net	$ 488	$ 453	$ 428

Post-table text:
legal costs legal costs are expensed as incurred .
legal costs incurred by ppg include legal costs associated with acquisition and divestiture transactions , general litigation , environmental regulation compliance , patent and trademark protection and other general corporate purposes .
foreign currency translation the functional currency of most significant non-u.s .
operations is their local currency .
assets and liabilities of those operations are translated into u.s .
dollars using year-end exchange rates ; income and expenses are translated using the average exchange rates for the reporting period .
unrealized foreign currency translation adjustments are deferred in accumulated other comprehensive loss , a separate component of shareholders 2019 equity .
cash equivalents cash equivalents are highly liquid investments ( valued at cost , which approximates fair value ) acquired with an original maturity of three months or less .
short-term investments short-term investments are highly liquid , high credit quality investments ( valued at cost plus accrued interest ) that have stated maturities of greater than three months to one year .
the purchases and sales of these investments are classified as investing activities in the consolidated statement of cash flows .
marketable equity securities the company 2019s investment in marketable equity securities is recorded at fair market value and reported in 201cother current assets 201d and 201cinvestments 201d in the accompanying consolidated balance sheet with changes in fair market value recorded in income for those securities designated as trading securities and in other comprehensive income , net of tax , for those designated as available for sale securities. .

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 benefit related to the effective settlement of tax audits recorded as part of the company recorded an income tax provision for 2007

Pre-table text:
settlements , and the expiration of statutes of limi- tation , the company currently estimates that the amount of unrecognized tax benefits could be reduced by up to $ 365 million during the next twelve months , with no significant impact on earnings or cash tax payments .
while the company believes that it is adequately accrued for possible audit adjust- ments , the final resolution of these examinations cannot be determined at this time and could result in final settlements that differ from current estimates .
the company recorded an income tax provision for 2007 of $ 415 million , including a $ 41 million benefit related to the effective settlement of tax audits , and $ 8 million of other tax benefits .
excluding the impact of special items , the tax provision was $ 423 million , or 30% ( 30 % ) of pre-tax earnings before minority interest .
the company recorded an income tax provision for 2006 of $ 1.9 billion , consisting of a $ 1.6 billion deferred tax provision ( principally reflecting deferred taxes on the 2006 transformation plan forestland sales ) and a $ 300 million current tax provision .
the provision also includes an $ 11 million provision related to a special tax adjustment .
excluding the impact of special items , the tax provision was $ 272 million , or 29% ( 29 % ) of pre-tax earnings before minority interest .
the company recorded an income tax benefit for 2005 of $ 407 million , including a $ 454 million net tax benefit related to a special tax adjustment , consisting of a tax benefit of $ 627 million resulting from an agreement reached with the u.s .
internal revenue service concerning the 1997 through 2000 u.s .
federal income tax audit , a $ 142 million charge for deferred taxes related to earnings repatriations under the american jobs creation act of 2004 , and $ 31 million of other tax charges .
excluding the impact of special items , the tax provision was $ 83 million , or 20% ( 20 % ) of pre-tax earnings before minority interest .
international paper has non-u.s .
net operating loss carryforwards of approximately $ 352 million that expire as follows : 2008 through 2017 2014 $ 14 million and indefinite carryforwards of $ 338 million .
interna- tional paper has tax benefits from net operating loss carryforwards for state taxing jurisdictions of approximately $ 258 million that expire as follows : 2008 through 2017 2014$ 83 million and 2018 through 2027 2014$ 175 million .
international paper also has federal , non-u.s .
and state tax credit carryforwards that expire as follows : 2008 through 2017 2014 $ 67 million , 2018 through 2027 2014 $ 92 million , and indefinite carryforwards 2014 $ 316 million .
further , international paper has state capital loss carryfor- wards that expire as follows : 2008 through 2017 2014 $ 9 million .
deferred income taxes are not provided for tempo- rary differences of approximately $ 3.7 billion , $ 2.7 billion and $ 2.4 billion as of december 31 , 2007 , 2006 and 2005 , respectively , representing earnings of non-u.s .
subsidiaries intended to be permanently reinvested .
computation of the potential deferred tax liability associated with these undistributed earnings and other basis differences is not practicable .
note 10 commitments and contingent liabilities certain property , machinery and equipment are leased under cancelable and non-cancelable agree- ments .
unconditional purchase obligations have been entered into in the ordinary course of business , prin- cipally for capital projects and the purchase of cer- tain pulpwood , wood chips , raw materials , energy and services , including fiber supply agreements to purchase pulpwood that were entered into con- currently with the 2006 transformation plan forest- land sales ( see note 7 ) .
at december 31 , 2007 , total future minimum commitments under existing non-cancelable operat- ing leases and purchase obligations were as follows : in millions 2008 2009 2010 2011 2012 thereafter .

Table:
in millions	2008	2009	2010	2011	2012	thereafter
lease obligations	$ 136	$ 116	$ 101	$ 84	$ 67	$ 92
purchase obligations ( a )	1953	294	261	235	212	1480
total	$ 2089	$ 410	$ 362	$ 319	$ 279	$ 1572

Post-table text:
( a ) includes $ 2.1 billion relating to fiber supply agreements entered into at the time of the transformation plan forestland sales .
rent expense was $ 168 million , $ 217 million and $ 216 million for 2007 , 2006 and 2005 , respectively .
international paper entered into an agreement in 2000 to guarantee , for a fee , an unsecured con- tractual credit agreement between a financial institution and an unrelated third-party customer .
in the fourth quarter of 2006 , the customer cancelled the agreement and paid the company a fee of $ 11 million , which is included in cost of products sold in the accompanying consolidated statement of oper- ations .
the company has no future obligations under this agreement. .

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"]}