[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 percent of assets acquired by the acquisition are non-tangible assets?

Pre-table text:
notes to consolidated financial statements 2014 ( continued ) in connection with these discover related purchases , we have sold the contractual rights to future commissions on discover transactions to certain of our isos .
contractual rights sold totaled $ 7.6 million during the year ended may 31 , 2008 and $ 1.0 million during fiscal 2009 .
such sale proceeds are generally collected in installments over periods ranging from three to nine months .
during fiscal 2009 , we collected $ 4.4 million of such proceeds , which are included in the proceeds from sale of investment and contractual rights in our consolidated statement of cash flows .
we do not recognize gains on these sales of contractual rights at the time of sale .
proceeds are deferred and recognized as a reduction of the related commission expense .
during fiscal 2009 , we recognized $ 1.2 million of such deferred sales proceeds as other long-term liabilities .
other 2008 acquisitions during fiscal 2008 , we acquired a majority of the assets of euroenvios money transfer , s.a .
and euroenvios conecta , s.l. , which we collectively refer to as lfs spain .
lfs spain consisted of two privately- held corporations engaged in money transmittal and ancillary services from spain to settlement locations primarily in latin america .
the purpose of the acquisition was to further our strategy of expanding our customer base and market share by opening additional branch locations .
during fiscal 2008 , we acquired a series of money transfer branch locations in the united states .
the purpose of these acquisitions was to increase the market presence of our dolex-branded money transfer offering .
the following table summarizes the preliminary purchase price allocations of all these fiscal 2008 business acquisitions ( in thousands ) : .

Table:
	total
goodwill	$ 13536
customer-related intangible assets	4091
contract-based intangible assets	1031
property and equipment	267
other current assets	502
total assets acquired	19427
current liabilities	-2347 ( 2347 )
minority interest in equity of subsidiary ( at historical cost )	-486 ( 486 )
net assets acquired	$ 16594

Post-table text:
the customer-related intangible assets have amortization periods of up to 14 years .
the contract-based intangible assets have amortization periods of 3 to 10 years .
these business acquisitions were not significant to our consolidated financial statements and accordingly , we have not provided pro forma information relating to these acquisitions .
in addition , during fiscal 2008 , we acquired a customer list and long-term merchant referral agreement in our canadian merchant services channel for $ 1.7 million .
the value assigned to the customer list of $ 0.1 million was expensed immediately .
the remaining value was assigned to the merchant referral agreement and is being amortized on a straight-line basis over its useful life of 10 years .
fiscal 2007 on july 24 , 2006 , we completed the purchase of a fifty-six percent ownership interest in the asia-pacific merchant acquiring business of the hongkong and shanghai banking corporation limited , or hsbc asia pacific .
this business provides card payment processing services to merchants in the asia-pacific region .
the .

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

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


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

[User]
Question:
in 2009 what was the company 2019s consolidated net sales in billions

Pre-table text:
management 2019s discussion and analysis of financial condition and results of operations indemnification provisions : in addition , the company may provide indemnifications for losses that result from the breach of general warranties contained in certain commercial , intellectual property and divestiture agreements .
historically , the company has not made significant payments under these agreements , nor have there been significant claims asserted against the company .
however , there is an increasing risk in relation to intellectual property indemnities given the current legal climate .
in indemnification cases , payment by the company is conditioned on the other party making a claim pursuant to the procedures specified in the particular contract , which procedures typically allow the company to challenge the other party 2019s claims .
further , the company 2019s obligations under these agreements for indemnification based on breach of representations and warranties are generally limited in terms of duration , typically not more than 24 months , and for amounts not in excess of the contract value , and in some instances the company may have recourse against third parties for certain payments made by the company .
legal matters : the company is a defendant in various lawsuits , claims and actions , which arise in the normal course of business .
in the opinion of management , the ultimate disposition of these matters will not have a material adverse effect on the company 2019s consolidated financial position , liquidity or results of operations .
segment information the following commentary should be read in conjunction with the financial results of each operating business segment as detailed in note 12 , 2018 2018information by segment and geographic region , 2019 2019 to the company 2019s consolidated financial statements .
net sales and operating results for the company 2019s three operating business segments for 2009 , 2008 and 2007 are presented below .
mobile devices segment the mobile devices segment designs , manufactures , sells and services wireless handsets , including smartphones , with integrated software and accessory products , and licenses intellectual property .
in 2009 , the segment 2019s net sales represented 32% ( 32 % ) of the company 2019s consolidated net sales , compared to 40% ( 40 % ) in 2008 and 52% ( 52 % ) in 2007. .

Table:
( dollars in millions )	years ended december 31 2009	years ended december 31 2008	years ended december 31 2007	years ended december 31 2009 20142008	2008 20142007
segment net sales	$ 7146	$ 12099	$ 18988	( 41 ) % (  % )	( 36 ) % (  % )
operating earnings ( loss )	-1077 ( 1077 )	-2199 ( 2199 )	-1201 ( 1201 )	( 51 ) % (  % )	83% ( 83 % )

Post-table text:
segment results 20142009 compared to 2008 in 2009 , the segment 2019s net sales were $ 7.1 billion , a decrease of 41% ( 41 % ) compared to net sales of $ 12.1 billion in 2008 .
the 41% ( 41 % ) decrease in net sales was primarily driven by a 45% ( 45 % ) decrease in unit shipments , partially offset by an 8% ( 8 % ) increase in average selling price ( 2018 2018asp 2019 2019 ) .
the segment 2019s net sales were negatively impacted by reduced product offerings in large market segments , particularly 3g products , including smartphones , and the segment 2019s limited product offerings in very low-tier products .
on a product technology basis , net sales decreased substantially for gsm , cdma and 3g technologies , partially offset by an increase in net sales for iden technology .
on a geographic basis , net sales decreased substantially in latin america , the europe , middle east and african region ( 2018 2018emea 2019 2019 ) and asia and , to a lesser extent , decreased in north america .
the segment incurred an operating loss of $ 1.1 billion in 2009 , an improvement of 51% ( 51 % ) compared to an operating loss of $ 2.2 billion in 2008 .
the decrease in the operating loss was primarily due to decreases in : ( i ) selling , general and administrative ( 2018 2018sg&a 2019 2019 ) expenses , primarily due to lower marketing expenses and savings from cost-reduction initiatives , ( ii ) research and development ( 2018 2018r&d 2019 2019 ) expenditures , reflecting savings from cost-reduction initiatives , ( iii ) lower excess inventory and other related charges in 2009 than in 2008 , when the charges included a $ 370 million charge due to a decision to consolidate software and silicon platforms , and ( iv ) the absence in 2009 of a comparable $ 150 million charge in 2008 related to settlement of a purchase commitment , partially offset by a decrease in gross margin , driven by the 41% ( 41 % ) decrease in net sales .
as a percentage of net sales in 2009 as compared to 2008 , gross margin and r&d expenditures increased and sg&a expenses decreased .
the segment 2019s industry typically experiences short life cycles for new products .
therefore , it is vital to the segment 2019s success that new , compelling products are continually introduced .
accordingly , a strong commitment to .

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 average revenue from discontinued operations in 2013 and 2011 , in millions?

Pre-table text:
dish network corporation notes to consolidated financial statements - continued 9 .
acquisitions dbsd north america and terrestar transactions on march 2 , 2012 , the fcc approved the transfer of 40 mhz of aws-4 wireless spectrum licenses held by dbsd north america and terrestar to us .
on march 9 , 2012 , we completed the dbsd transaction and the terrestar transaction , pursuant to which we acquired , among other things , certain satellite assets and wireless spectrum licenses held by dbsd north america and terrestar .
in addition , during the fourth quarter 2011 , we and sprint entered into a mutual release and settlement agreement ( the 201csprint settlement agreement 201d ) pursuant to which all issues then being disputed relating to the dbsd transaction and the terrestar transaction were resolved between us and sprint , including , but not limited to , issues relating to costs allegedly incurred by sprint to relocate users from the spectrum then licensed to dbsd north america and terrestar .
the total consideration to acquire the dbsd north america and terrestar assets was approximately $ 2.860 billion .
this amount includes $ 1.364 billion for the dbsd transaction , $ 1.382 billion for the terrestar transaction , and the net payment of $ 114 million to sprint pursuant to the sprint settlement agreement .
see note 16 for further information .
as a result of these acquisitions , we recognized the acquired assets and assumed liabilities based on our estimates of fair value at their acquisition date , including $ 102 million in an uncertain tax position in 201clong-term deferred revenue , distribution and carriage payments and other long-term liabilities 201d on our consolidated balance sheets .
subsequently , in the third quarter 2013 , this uncertain tax position was resolved and $ 102 million was reversed and recorded as a decrease in 201cincome tax ( provision ) benefit , net 201d on our consolidated statements of operations and comprehensive income ( loss ) for the year ended december 31 , 2013 .
10 .
discontinued operations as of december 31 , 2013 , blockbuster had ceased all material operations .
accordingly , our consolidated balance sheets , consolidated statements of operations and comprehensive income ( loss ) and consolidated statements of cash flows have been recast to present blockbuster as discontinued operations for all periods presented and the amounts presented in the notes to our consolidated financial statements relate only to our continuing operations , unless otherwise noted .
during the years ended december 31 , 2013 , 2012 and 2011 , the revenue from our discontinued operations was $ 503 million , $ 1.085 billion and $ 974 million , respectively .
201cincome ( loss ) from discontinued operations , before income taxes 201d for the same periods was a loss of $ 54 million , $ 62 million and $ 3 million , respectively .
in addition , 201cincome ( loss ) from discontinued operations , net of tax 201d for the same periods was a loss of $ 47 million , $ 37 million and $ 7 million , respectively .
as of december 31 , 2013 , the net assets from our discontinued operations consisted of the following : december 31 , 2013 ( in thousands ) .

Table:
	as of december 31 2013 ( in thousands )
current assets from discontinued operations	$ 68239
noncurrent assets from discontinued operations	9965
current liabilities from discontinued operations	-49471 ( 49471 )
long-term liabilities from discontinued operations	-19804 ( 19804 )
net assets from discontinued operations	$ 8929

Post-table text:
.

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

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


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

[User]
Question:
as of december 312013 what was the percent of the total contractual obligations global headquarters operating leases

Pre-table text:
contractual obligations the company's significant contractual obligations as of december 31 , 2013 are summarized below: .

Table:
( in thousands )	payments due by period total	payments due by period within 1 year	payments due by period 2 2013 3 years	payments due by period 4 2013 5 years	payments due by period after 5 years
global headquarters operating leases ( 1 )	$ 68389	$ 1429	$ 8556	$ 8556	$ 49848
other operating leases ( 2 )	35890	11401	12045	5249	7195
unconditional purchase obligations ( 3 )	3860	2872	988	2014	2014
obligations related to uncertain tax positions including interest and penalties ( 4 )	933	933	2014	2014	2014
other long-term obligations ( 5 )	35463	11140	17457	3780	3086
total contractual obligations	$ 144535	$ 27775	$ 39046	$ 17585	$ 60129

Post-table text:
( 1 ) on september 14 , 2012 , the company entered into a lease agreement for a to-be-built office facility in canonsburg , pennsylvania , which will serve as the company's new headquarters .
the lease was effective as of september 14 , 2012 , but because the premises are under construction , the company will not be obligated to pay rent until january 1 , 2015 .
the term of the lease is 183 months , beginning on the date the company takes possession of the facility .
the company shall have a one-time right to terminate the lease effective upon the last day of the tenth full year following the date of possession ( anticipated to be december 31 , 2025 ) , by providing the landlord with at least 18 months' prior written notice of such termination .
the company's lease for its existing headquarters expires on december 31 , 2014 .
( 2 ) other operating leases primarily include noncancellable lease commitments for the company 2019s other domestic and international offices as well as certain operating equipment .
( 3 ) unconditional purchase obligations primarily include software licenses and long-term purchase contracts for network , communication and office maintenance services , which are unrecorded as of december 31 , 2013 .
( 4 ) the company has $ 17.9 million of unrecognized tax benefits , including estimated interest and penalties , that have been recorded as liabilities in accordance with income tax accounting guidance for which the company is uncertain as to if or when such amounts may be settled .
as a result , such amounts are excluded from the table above .
( 5 ) primarily includes deferred compensation of $ 20.0 million ( including estimated imputed interest of $ 250000 within 1 year , $ 580000 within 2-3 years and $ 90000 within 4-5 years ) , contingent consideration of $ 8.0 million ( including estimated imputed interest of $ 360000 within 1 year and $ 740000 within 2-3 years ) and pension obligations of $ 5.4 million for certain foreign locations of the company .
table of contents .

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

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


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

[User]
Question:
what is the difference between the high wti crude oil and western canadian select prices?

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

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

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

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

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


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

[User]
Question:
what is the total amount of parent company guarantees combined for 2007 and 2008 , in millions?

Pre-table text:
notes to consolidated financial statements 2014 ( continued ) ( amounts in millions , except per share amounts ) guarantees we have certain contingent obligations under guarantees of certain of our subsidiaries ( 201cparent company guarantees 201d ) relating principally to credit facilities , guarantees of certain media payables and operating leases .
the amount of such parent company guarantees was $ 255.7 and $ 327.1 as of december 31 , 2008 and 2007 , respectively .
in the event of non-payment by the applicable subsidiary of the obligations covered by a guarantee , we would be obligated to pay the amounts covered by that guarantee .
as of december 31 , 2008 , there are no material assets pledged as security for such parent company guarantees .
contingent acquisition obligations we have structured certain acquisitions with additional contingent purchase price obligations in order to reduce the potential risk associated with negative future performance of the acquired entity .
in addition , we have entered into agreements that may require us to purchase additional equity interests in certain consolidated and unconsolidated subsidiaries .
the amounts relating to these transactions are based on estimates of the future financial performance of the acquired entity , the timing of the exercise of these rights , changes in foreign currency exchange rates and other factors .
we have not recorded a liability for these items since the definitive amounts payable are not determinable or distributable .
when the contingent acquisition obligations have been met and consideration is determinable and distributable , we record the fair value of this consideration as an additional cost of the acquired entity .
however , certain acquisitions contain deferred payments that are fixed and determinable on the acquisition date .
in such cases , we record a liability for the payment and record this consideration as an additional cost of the acquired entity on the acquisition date .
if deferred payments and purchases of additional interests after the effective date of purchase are contingent upon the future employment of the former owners then we recognize these payments as compensation expense .
compensation expense is determined based on the terms and conditions of the respective acquisition agreements and employment terms of the former owners of the acquired businesses .
this future expense will not be allocated to the assets and liabilities acquired and is amortized over the required employment terms of the former owners .
the following table details the estimated liability with respect to our contingent acquisition obligations and the estimated amount that would be paid in the event of exercise at the earliest exercise date .
we have certain put options that are exercisable at the discretion of the minority owners as of december 31 , 2008 .
as such , these estimated acquisition payments of $ 5.5 have been included within the total payments expected to be made in 2009 in the table below and , if not made in 2009 , will continue to carry forward into 2010 or beyond until they are exercised or expire .
all payments are contingent upon achieving projected operating performance targets and satisfying other conditions specified in the related agreements and are subject to revisions as the earn-out periods progress .
as of december 31 , 2008 , our estimated future contingent acquisition obligations payable in cash are as follows: .

Table:
	2009	2010	2011	2012	2013	thereafter	total
deferred acquisition payments	$ 67.5	$ 32.1	$ 30.1	$ 4.5	$ 5.7	$ 2014	$ 139.9
put and call options with affiliates1	11.8	34.3	73.6	70.8	70.2	2.2	262.9
total contingent acquisition payments	79.3	66.4	103.7	75.3	75.9	2.2	402.8
less cash compensation expense included above	2.6	1.3	0.7	0.7	0.3	2014	5.6
total	$ 76.7	$ 65.1	$ 103.0	$ 74.6	$ 75.6	$ 2.2	$ 397.2

Post-table text:
1 we have entered into certain acquisitions that contain both put and call options with similar terms and conditions .
in such instances , we have included the related estimated contingent acquisition obligation in the period when the earliest related option is exercisable .
as a result of revisions made during 2008 to eitf topic no .
d-98 , classification and measurement of redeemable securities ( 201ceitf d-98 201d ) .

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 percent increase in net income was experienced between 2015 and 2016

Pre-table text:
entergy arkansas , inc .
and subsidiaries management 2019s financial discussion and analysis results of operations net income 2017 compared to 2016 net income decreased $ 27.4 million primarily due to higher nuclear refueling outage expenses , higher depreciation and amortization expenses , higher taxes other than income taxes , and higher interest expense , partially offset by higher other income .
2016 compared to 2015 net income increased $ 92.9 million primarily due to higher net revenue and lower other operation and maintenance expenses , partially offset by a higher effective income tax rate and higher depreciation and amortization expenses .
net revenue 2017 compared to 2016 net revenue consists of operating revenues net of : 1 ) fuel , fuel-related expenses , and gas purchased for resale , 2 ) purchased power expenses , and 3 ) other regulatory charges ( credits ) . a0 a0following is an analysis of the change in net revenue comparing 2017 to 2016 .
amount ( in millions ) .

Table:
	amount ( in millions )
2016 net revenue	$ 1520.5
retail electric price	33.8
opportunity sales	5.6
asset retirement obligation	-14.8 ( 14.8 )
volume/weather	-29.0 ( 29.0 )
other	6.5
2017 net revenue	$ 1522.6

Post-table text:
the retail electric price variance is primarily due to the implementation of formula rate plan rates effective with the first billing cycle of january 2017 and an increase in base rates effective february 24 , 2016 , each as approved by the apsc .
a significant portion of the base rate increase was related to the purchase of power block 2 of the union power station in march 2016 .
the increase was partially offset by decreases in the energy efficiency rider , as approved by the apsc , effective april 2016 and january 2017 .
see note 2 to the financial statements for further discussion of the rate case and formula rate plan filings .
see note 14 to the financial statements for further discussion of the union power station purchase .
the opportunity sales variance results from the estimated net revenue effect of the 2017 and 2016 ferc orders in the opportunity sales proceeding attributable to wholesale customers .
see note 2 to the financial statements for further discussion of the opportunity sales proceeding. .

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

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


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

[User]
Question:
in 2008 what was the percent of the total gaap stockholders 2019 equity and aggregate statutory capital associated with life operations

Pre-table text:
table of contents the table below sets forth statutory surplus for the company 2019s insurance companies .
the statutory surplus amounts as of december 31 , 2007 in the table below are based on actual statutory filings with the applicable regulatory authorities .
the statutory surplus amounts as of december 31 , 2008 are estimates , as the respective 2008 statutory filings have not yet been the company has received approval from the connecticut insurance department regarding the use of two permitted practices in the statutory financial statements of its connecticut-domiciled life insurance subsidiaries as of december 31 , 2008 .
the first permitted practice relates to the statutory accounting for deferred income taxes .
specifically , this permitted practice modifies the accounting for deferred income taxes prescribed by the naic by increasing the realization period for deferred tax assets from one year to three years and increasing the asset recognition limit from 10% ( 10 % ) to 15% ( 15 % ) of adjusted statutory capital and surplus .
the benefits of this permitted practice may not be considered by the company when determining surplus available for dividends .
the second permitted practice relates to the statutory reserving requirements for variable annuities with guaranteed living benefit riders .
actuarial guidelines prescribed by the naic require a stand-alone asset adequacy analysis reflecting only benefits , expenses and charges that are associated with the riders for variable annuities with guaranteed living benefits .
the permitted practice allows for all benefits , expenses and charges associated with the variable annuity contract to be reflected in the stand- alone asset adequacy test .
these permitted practices resulted in an increase to life operations estimated statutory surplus of $ 987 as of december 31 , 2008 .
the effects of these permitted practices are included in the 2008 life operations surplus amount in the table above .
statutory capital the company 2019s stockholders 2019 equity , as prepared using u.s .
gaap was $ 9.3 billion as of december 31 , 2008 .
the company 2019s estimated aggregate statutory capital and surplus , as prepared in accordance with the national association of insurance commissioners 2019 accounting practices and procedures manual ( 201cus stat 201d ) was $ 13.8 billion as of december 31 , 2008 .
significant differences between u.s .
gaap stockholders 2019 equity and aggregate statutory capital and surplus prepared in accordance with us stat include the following: .

Table:
	2008	2007
life operations	$ 6047	$ 5786
japan life operations	1718	1620
property & casualty operations	6012	8509
total	$ 13777	$ 15915

Post-table text:
2022 costs incurred by the company to acquire insurance policies are deferred under u.s .
gaap while those costs are expensed immediately under us stat .
2022 temporary differences between the book and tax basis of an asset or liability which are recorded as deferred tax assets are evaluated for recoverability under u.s .
gaap while those amounts deferred are subject to limitations under us stat .
2022 certain assumptions used in the determination of life benefit reserves are prescribed under us stat and are intended to be conservative , while the assumptions used under u.s .
gaap are generally the company 2019s best estimates .
in addition , the methodologies used for determining life reserve amounts are different between us stat and u.s .
gaap .
annuity reserving and cash-flow testing for death and living benefit reserves under us stat are generally addressed by the commissioners 2019 annuity reserving valuation methodology and the related actuarial guidelines .
under these actuarial guidelines , in general , future cash flows associated with the variable annuity business are included in these methodologies with estimates of future fee revenues , claim payments , expenses , reinsurance impacts and hedging impacts .
at december 31 , 2008 , in determining the cash-flow impacts related to future hedging , assumptions were made in the scenarios that generate reserve requirements , about the potential future decreases in the hedge benefits and increases in hedge costs which resulted in increased reserve requirements .
reserves for death and living benefits under u.s .
gaap are either considered embedded derivatives and recorded at fair value or they may be considered sop 03-1 reserves .
2022 the difference between the amortized cost and fair value of fixed maturity and other investments , net of tax , is recorded as an increase or decrease to the carrying value of the related asset and to equity under u.s .
gaap , while us stat only records certain securities at fair value , such as equity securities and certain lower rated bonds required by the naic to be recorded at the lower of amortized cost or fair value .
in the case of the company 2019s market value adjusted ( mva ) fixed annuity products , invested assets are marked to fair value ( including the impact of credit spreads ) and liabilities are marked to fair value ( but generally actual credit spreads are not fully reflected ) for statutory purposes only .
2022 us stat for life insurance companies establishes a formula reserve for realized and unrealized losses due to default and equity risks associated with certain invested assets ( the asset valuation reserve ) , while u.s .
gaap does not .
also , for those realized gains and losses caused by changes in interest rates , us stat for life insurance companies defers and amortizes the gains and losses , caused by changes in interest rates , into income over the original life to maturity of the asset sold ( the interest maintenance reserve ) while u.s .
gaap does not .
2022 goodwill arising from the acquisition of a business is tested for recoverability on an annual basis ( or more frequently , as necessary ) for u.s .
gaap , while under us stat goodwill is amortized over a period not to exceed 10 years and the .

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

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


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

[User]
Question:
what was the return on total assets during 2013?

Pre-table text:
item 6 .
selected financial data the following table sets forth our selected financial data .
the table should be read in conjunction with item 7 and item 8 of this annual report on form 10-k. .

Table:
( $ in millions except per share amounts )	year ended december 31 2017	year ended december 31 2016	year ended december 31 2015	year ended december 31 2014	year ended december 31 2013
sales and service revenues	$ 7441	$ 7068	$ 7020	$ 6957	$ 6820
goodwill impairment	2014	2014	75	47	2014
operating income ( loss )	865	858	769	655	512
net earnings ( loss )	479	573	404	338	261
total assets	6374	6352	6024	6239	6190
long-term debt ( 1 )	1279	1278	1273	1562	1665
total long-term obligations	3225	3356	3260	3562	3277
net cash provided by ( used in ) operating activities	814	822	861	755	260
free cash flow ( 2 )	453	537	673	590	121
dividends declared per share	$ 2.52	$ 2.10	$ 1.70	$ 1.00	$ 0.50
basic earnings ( loss ) per share	$ 10.48	$ 12.24	$ 8.43	$ 6.93	$ 5.25
diluted earnings ( loss ) per share	$ 10.46	$ 12.14	$ 8.36	$ 6.86	$ 5.18

Post-table text:
( 1 ) long-term debt does not include the current portion of long-term debt , which is included in current liabilities .
( 2 ) free cash flow is a non-gaap financial measure and represents cash from operating activities less capital expenditures net of related grant proceeds .
see liquidity and capital resources in item 7 for more information on this measure. .

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 of the anticipated approximate tax refund in 2003 based on the nol $ 90.0 million .

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

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

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

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

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


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

[User]
Question:
as of december 31 2010 percent of the cabinets and related products to the total gross goodwill

Pre-table text:
masco corporation notes to consolidated financial statements ( continued ) h .
goodwill and other intangible assets ( continued ) goodwill at december 31 , accumulated impairment losses goodwill at december 31 , 2010 additions ( a ) discontinued operations ( b ) pre-tax impairment charge other ( c ) goodwill at december 31 , cabinets and related products .
.
.
.
.
.
.
.
.
.
.
$ 587 $ ( 364 ) $ 223 $ 2014 $ 2014 $ ( 44 ) $ 2 $ 181 .

Table:
	gross goodwill at december 31 2010	accumulated impairment losses	net goodwill at december 31 2010	additions ( a )	discontinued operations ( b )	pre-tax impairment charge	other ( c )	net goodwill at december 31 2011
cabinets and related products	$ 587	$ -364 ( 364 )	$ 223	$ 2014	$ 2014	$ -44 ( 44 )	$ 2	$ 181
plumbing products	536	-340 ( 340 )	196	9	2014	2014	-4 ( 4 )	201
installation and other services	1819	-762 ( 762 )	1057	2014	-13 ( 13 )	2014	2014	1044
decorative architectural products	294	2014	294	2014	2014	-75 ( 75 )	2014	219
other specialty products	980	-367 ( 367 )	613	2014	2014	-367 ( 367 )	2014	246
total	$ 4216	$ -1833 ( 1833 )	$ 2383	$ 9	$ -13 ( 13 )	$ -486 ( 486 )	$ -2 ( 2 )	$ 1891

Post-table text:
( a ) additions include acquisitions .
( b ) during 2011 , the company reclassified the goodwill related to the business units held for sale .
subsequent to the reclassification , the company recognized a charge for those business units expected to be divested at a loss ; the charge included a write-down of goodwill of $ 13 million .
( c ) other principally includes the effect of foreign currency translation and purchase price adjustments related to prior-year acquisitions .
in the fourth quarters of 2012 and 2011 , the company completed its annual impairment testing of goodwill and other indefinite-lived intangible assets .
the impairment test in 2012 indicated there was no impairment of goodwill for any of the company 2019s reporting units .
the impairment test in 2011 indicated that goodwill recorded for certain of the company 2019s reporting units was impaired .
the company recognized the non-cash , pre-tax impairment charges , in continuing operations , for goodwill of $ 486 million ( $ 330 million , after tax ) for 2011 .
in 2011 , the pre-tax impairment charge in the cabinets and related products segment relates to the european ready-to- assemble cabinet manufacturer and reflects the declining demand for certain products , as well as decreased operating margins .
the pre-tax impairment charge in the decorative architectural products segment relates to the builders 2019 hardware business and reflects increasing competitive conditions for that business .
the pre-tax impairment charge in the other specialty products segment relates to the north american window and door business and reflects the continuing weak level of new home construction activity in the western u.s. , the reduced levels of repair and remodel activity and the expectation that recovery in these segments will be modestly slower than anticipated .
the company then assessed the long-lived assets associated with these business units and determined no impairment was necessary at december 31 , 2011 .
other indefinite-lived intangible assets were $ 132 million and $ 174 million at december 31 , 2012 and 2011 , respectively , and principally included registered trademarks .
in 2012 and 2011 , the impairment test indicated that the registered trademark for a north american business unit in the other specialty products segment and the registered trademark for a north american business unit in the plumbing products segment ( 2011 only ) were impaired due to changes in the long-term outlook for the business units .
the company recognized non-cash , pre-tax impairment charges for other indefinite- lived intangible assets of $ 42 million ( $ 27 million , after tax ) and $ 8 million ( $ 5 million , after tax ) in 2012 and 2011 , respectively .
in 2010 , the company recognized non-cash , pre-tax impairment charges for other indefinite-lived intangible assets of $ 10 million ( $ 6 million after tax ) related to the installation and other services segment ( $ 9 million pre-tax ) and the plumbing products segment ( $ 1 million pre-tax ) . .

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 roi of an investment in loews common stock from 2010 to 2011?

Pre-table text:
item 5 .
market for the registrant 2019s common equity , related stockholder matters and issuer purchases of equity securities the following graph compares annual total return of our common stock , the standard & poor 2019s 500 composite stock index ( 201cs&p 500 index 201d ) and our peer group ( 201cloews peer group 201d ) for the five years ended december 31 , 2015 .
the graph assumes that the value of the investment in our common stock , the s&p 500 index and the loews peer group was $ 100 on december 31 , 2010 and that all dividends were reinvested. .

Table:
	2010	2011	2012	2013	2014	2015
loews common stock	100.0	97.37	106.04	126.23	110.59	101.72
s&p 500 index	100.0	102.11	118.45	156.82	178.29	180.75
loews peer group ( a )	100.0	101.59	115.19	145.12	152.84	144.70

Post-table text:
( a ) the loews peer group consists of the following companies that are industry competitors of our principal operating subsidiaries : ace limited , w.r .
berkley corporation , the chubb corporation , energy transfer partners l.p. , ensco plc , the hartford financial services group , inc. , kinder morgan energy partners , l.p .
( included through november 26 , 2014 when it was acquired by kinder morgan inc. ) , noble corporation , spectra energy corp , transocean ltd .
and the travelers companies , inc .
dividend information we have paid quarterly cash dividends on loews common stock in each year since 1967 .
regular dividends of $ 0.0625 per share of loews common stock were paid in each calendar quarter of 2015 and 2014. .

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

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


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

[User]
Question:
what was the greatest gross margin percentage in the three year period?

Pre-table text:
24 of 93 net sales in japan remained flat during 2002 versus 2001 , with a slight decline in unit sales of 2% ( 2 % ) .
consistent with the company 2019s other geographic operating segments , during 2002 japan showed growth in unit sales of consumer systems and a decline in unit sales of power macintosh systems .
japan 2019s imac unit sales increased 85% ( 85 % ) in 2002 .
however , in the case of japan the increase in imac unit shipments in 2002 versus 2001 was primarily the result of the unusually depressed level of net sales experienced by the company in the first quarter of 2001 as discussed above .
additionally , net sales in japan on a sequential and year-over-year comparative basis generally worsened as 2002 progressed reflecting particularly poor economic conditions in japan .
retail the company opened 25 new retail stores during 2003 , bringing the total number of open stores to 65 as of september 27 , 2003 , which compares to 40 open stores as of september 28 , 2002 and 8 open stores as of september 29 , 2001 .
during the first quarter of fiscal 2004 , the company opened 9 additional stores including its first international store in the ginza in tokyo , japan .
the retail segment 2019s net sales grew to $ 621 million during 2003 from $ 283 million in 2002 and from $ 19 million in 2001 .
the $ 338 million or 119% ( 119 % ) increase in net sales during 2003 reflects the impact from opening 25 new stores in 2003 , the full year impact of 2002 store openings , as well as an increase in average revenue per store .
total macintosh sales increased by approximately $ 170 million of which $ 108 million related to year-over-year increases in powerbook sales .
the retail segment has also contributed strongly to the increases in net sales of peripherals , software and services experienced by the company during 2003 .
during 2003 , approximately 45% ( 45 % ) of the retail segment 2019s net sales came from the sale of apple-branded and third-party peripherals , software and services as compared to 28% ( 28 % ) for the company as a whole .
with an average of 54 stores open during 2003 , the retail segment achieved annualized revenue per store of approximately $ 11.5 million , as compared to approximately $ 10.2 million based on an average of 28 stores open in 2002 .
as measured by the company 2019s operating segment reporting , the retail segment improved from a loss of $ 22 million during 2002 to a loss of $ 5 million during 2003 .
this improvement is primarily attributable to the segment 2019s year-over-year increase in net sales , which resulted in higher leverage on occupancy , depreciation and other fixed costs .
expansion of the retail segment has required and will continue to require a substantial investment in fixed assets and related infrastructure , operating lease commitments , personnel , and other operating expenses .
capital expenditures associated with the retail segment since its inception totaled approximately $ 290 million through the end of fiscal 2003 , $ 92 million of which was incurred during 2003 .
as of september 27 , 2003 , the retail segment had approximately 1300 employees and had outstanding operating lease commitments associated with retail store space and related facilities of $ 354 million .
the company would incur substantial costs should it choose to terminate its retail segment or close individual stores .
such costs could adversely affect the company 2019s results of operations and financial condition .
investment in a new business model such as the retail segment is inherently risky , particularly in light of the significant investment involved , the current economic climate , and the fixed nature of a substantial portion of the retail segment 2019s operating expenses .
gross margin gross margin for the three fiscal years ended september 27 , 2003 are as follows ( in millions , except gross margin percentages ) : .

Table:
	2003	2002	2001
net sales	$ 6207	$ 5742	$ 5363
cost of sales	4499	4139	4128
gross margin	$ 1708	$ 1603	$ 1235
gross margin percentage	27.5% ( 27.5 % )	27.9% ( 27.9 % )	23.0% ( 23.0 % )

Post-table text:
gross margin decreased to 27.5% ( 27.5 % ) of net sales in 2003 from 27.9% ( 27.9 % ) of net sales in 2002 .
this decline in gross margin reflects relatively aggressive pricing actions on several macintosh models instituted by the company beginning in late fiscal 2002 as a result of continued pricing pressure throughout the personal computer industry , lower sales of relatively higher margin power macintosh systems during the first three fiscal quarters of 2003 , and increased air freight and manufacturing costs associated with the production ramp-up of the new power mac g5 and 15-inch powerbook , both of which began shipping in volume during september 2003 .
this decline is also attributable to a rise in certain component costs as the year progressed .
the aforementioned negative factors affecting gross margins during 2003 were partially offset by the increase in higher margin software and direct sales .
the company anticipates that its gross margin and the gross margin of the overall personal computer industry will remain under pressure throughout fiscal 2004 in light of weak economic conditions , price competition in the personal computer industry , and potential increases in component pricing .
the company also expects to continue to incur air freight charges on the power mac g5 and other products during 2004 .
the foregoing statements regarding the company 2019s expected gross margin during 2004 , general demand for personal computers , anticipated industry component pricing , anticipated air freight charges , and future economic conditions are forward-looking .
there can be no assurance that current gross margins will be maintained , targeted gross margin levels will be achieved , or current margins on existing individual products will be maintained .
in general , gross margins and margins on individual products will remain under .

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"]}

table_max(
gross margin percentage
)
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 total value of fixed maturities and cash as of december 31 , 2015 , in billions?

Pre-table text:
the company had net realized capital losses for 2015 of $ 184.1 million .
in 2015 , the company recorded $ 102.2 million of other-than-temporary impairments on fixed maturity securities , $ 45.6 million of losses due to fair value re-measurements and $ 36.3 million of net realized capital losses from sales of fixed maturity and equity securities .
in 2014 , net realized capital gains were $ 84.0 million due to $ 121.7 million of gains from fair value re-measurements on fixed maturity and equity securities and $ 1.9 million of net realized capital gains from sales of fixed maturity and equity securities , partially offset by $ 39.5 million of other-than- temporary impairments on fixed maturity securities .
in 2013 , net realized capital gains were $ 300.2 million due to $ 258.9 million of gains due to fair value re-measurements on fixed maturity and equity securities and $ 42.4 million of net realized capital gains from sales of fixed maturity and equity securities , partially offset by $ 1.1 million of other-than-temporary impairments on fixed maturity securities .
the company 2019s cash and invested assets totaled $ 17.7 billion at december 31 , 2015 , which consisted of 87.4% ( 87.4 % ) fixed maturities and cash , of which 91.4% ( 91.4 % ) were investment grade ; 8.2% ( 8.2 % ) equity securities and 4.4% ( 4.4 % ) other invested assets .
the average maturity of fixed maturity securities was 4.1 years at december 31 , 2015 , and their overall duration was 3.0 years .
as of december 31 , 2015 , the company did not have any direct investments in commercial real estate or direct commercial mortgages or any material holdings of derivative investments ( other than equity index put option contracts as discussed in item 8 , 201cfinancial statements and supplementary data 201d - note 4 of notes to consolidated financial statements ) or securities of issuers that are experiencing cash flow difficulty to an extent that the company 2019s management believes could threaten the issuer 2019s ability to meet debt service payments , except where other-than-temporary impairments have been recognized .
the company 2019s investment portfolio includes structured commercial mortgage-backed securities ( 201ccmbs 201d ) with a book value of $ 264.9 million and a market value of $ 266.3 million .
cmbs securities comprising more than 70% ( 70 % ) of the december 31 , 2015 market value are rated aaa by standard & poor 2019s financial services llc ( 201cstandard & poor 2019s 201d ) .
furthermore , securities comprising more than 90% ( 90 % ) of the market value are rated investment grade by standard & poor 2019s .
the following table reflects investment results for the company for the periods indicated: .

Table:
( dollars in millions )	december 31 , average investments ( 1 )	december 31 , pre-tax investment income ( 2 )	december 31 , pre-tax effective yield	december 31 , pre-tax realized net capital ( losses ) gains ( 3 )	december 31 , pre-tax unrealized net capital gains ( losses )
2015	$ 17430.8	$ 473.8	2.72% ( 2.72 % )	$ -184.1 ( 184.1 )	$ -194.0 ( 194.0 )
2014	16831.9	530.6	3.15% ( 3.15 % )	84.0	20.3
2013	16472.5	548.5	3.33% ( 3.33 % )	300.2	-467.2 ( 467.2 )
2012	16220.9	600.2	3.70% ( 3.70 % )	164.4	161.0
2011	15680.9	620.0	3.95% ( 3.95 % )	6.9	106.6

Post-table text:
pre-tax pre-tax pre-tax pre-tax realized net unrealized net average investment effective capital ( losses ) capital gains ( dollars in millions ) investments ( 1 ) income ( 2 ) yield gains ( 3 ) ( losses ) 17430.8$ 473.8$ 2.72% ( 2.72 % ) ( 184.1 ) $ ( 194.0 ) $ 16831.9 530.6 3.15% ( 3.15 % ) 84.0 20.3 16472.5 548.5 3.33% ( 3.33 % ) 300.2 ( 467.2 ) 16220.9 600.2 3.70% ( 3.70 % ) 164.4 161.0 15680.9 620.0 3.95% ( 3.95 % ) 6.9 106.6 ( 1 ) average of the beginning and ending carrying values of investments and cash , less net funds held , future policy benefit reserve , and non-interest bearing cash .
bonds , common stock and redeemable and non-redeemable preferred stocks are carried at market value .
common stock which are actively managed are carried at fair value .
( 2 ) after investment expenses , excluding realized net capital gains ( losses ) .
( 3 ) included in 2015 , 2014 , 2013 , 2012 and 2011 are fair value re-measurements of ( $ 45.6 ) million , $ 121.7 million , $ 258.9 million , $ 118.1 million and ( $ 4.4 ) million , respectively. .

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 percent of assets acquired by the acquisition are non-tangible assets?

Pre-table text:
notes to consolidated financial statements 2014 ( continued ) in connection with these discover related purchases , we have sold the contractual rights to future commissions on discover transactions to certain of our isos .
contractual rights sold totaled $ 7.6 million during the year ended may 31 , 2008 and $ 1.0 million during fiscal 2009 .
such sale proceeds are generally collected in installments over periods ranging from three to nine months .
during fiscal 2009 , we collected $ 4.4 million of such proceeds , which are included in the proceeds from sale of investment and contractual rights in our consolidated statement of cash flows .
we do not recognize gains on these sales of contractual rights at the time of sale .
proceeds are deferred and recognized as a reduction of the related commission expense .
during fiscal 2009 , we recognized $ 1.2 million of such deferred sales proceeds as other long-term liabilities .
other 2008 acquisitions during fiscal 2008 , we acquired a majority of the assets of euroenvios money transfer , s.a .
and euroenvios conecta , s.l. , which we collectively refer to as lfs spain .
lfs spain consisted of two privately- held corporations engaged in money transmittal and ancillary services from spain to settlement locations primarily in latin america .
the purpose of the acquisition was to further our strategy of expanding our customer base and market share by opening additional branch locations .
during fiscal 2008 , we acquired a series of money transfer branch locations in the united states .
the purpose of these acquisitions was to increase the market presence of our dolex-branded money transfer offering .
the following table summarizes the preliminary purchase price allocations of all these fiscal 2008 business acquisitions ( in thousands ) : .

Table:
	total
goodwill	$ 13536
customer-related intangible assets	4091
contract-based intangible assets	1031
property and equipment	267
other current assets	502
total assets acquired	19427
current liabilities	-2347 ( 2347 )
minority interest in equity of subsidiary ( at historical cost )	-486 ( 486 )
net assets acquired	$ 16594

Post-table text:
the customer-related intangible assets have amortization periods of up to 14 years .
the contract-based intangible assets have amortization periods of 3 to 10 years .
these business acquisitions were not significant to our consolidated financial statements and accordingly , we have not provided pro forma information relating to these acquisitions .
in addition , during fiscal 2008 , we acquired a customer list and long-term merchant referral agreement in our canadian merchant services channel for $ 1.7 million .
the value assigned to the customer list of $ 0.1 million was expensed immediately .
the remaining value was assigned to the merchant referral agreement and is being amortized on a straight-line basis over its useful life of 10 years .
fiscal 2007 on july 24 , 2006 , we completed the purchase of a fifty-six percent ownership interest in the asia-pacific merchant acquiring business of the hongkong and shanghai banking corporation limited , or hsbc asia pacific .
this business provides card payment processing services to merchants in the asia-pacific region .
the .

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

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


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

[User]
Question:
what percentage of total inventories is comprised of finished goods in 2007?

Pre-table text:
notes to consolidated financial statements 2014 ( continued ) fiscal years ended may 25 , 2008 , may 27 , 2007 , and may 28 , 2006 columnar amounts in millions except per share amounts administrative expenses , including the reclassification of the cumulative after-tax charges of $ 21.9 million from accumulated other comprehensive income .
during fiscal 2007 , the company closed on the sale of these notes for approximately $ 117 million , net of transaction expenses , resulting in no additional gain or loss .
8 .
inventories the major classes of inventories are as follows: .

Table:
	2008	2007
raw materials and packaging	$ 580.8	$ 458.5
work in progress	100.0	94.6
finished goods	1179.1	1001.3
supplies and other	71.6	70.7
total	$ 1931.5	$ 1625.1

Post-table text:
9 .
credit facilities and borrowings at may 25 , 2008 , the company had credit lines from banks that totaled approximately $ 2.3 billion .
these lines are comprised of a $ 1.5 billion multi-year revolving credit facility with a syndicate of financial institutions which matures in december 2011 , uncommitted short-term loan facilities approximating $ 364 million , and uncommitted trade finance facilities approximating $ 424 million .
borrowings under the multi-year facility bear interest at or below prime rate and may be prepaid without penalty .
the company has not drawn upon this multi- year facility .
the uncommitted trade finance facilities mentioned above were maintained in order to finance certain working capital needs of the company 2019s trading and merchandising operations .
subsequent to the sale of this business in june 2008 , the company exited these facilities .
the company finances its short-term liquidity needs with bank borrowings , commercial paper borrowings , and bankers 2019 acceptances .
as of may 25 , 2008 , the company had outstanding borrowings of $ 578.3 million , primarily under the commercial paper arrangements .
the weighted average interest rate on these borrowings as of may 25 , 2008 was 2.76% ( 2.76 % ) .
the average consolidated short-term borrowings outstanding under these facilities were $ 418.5 million and $ 4.3 million for fiscal 2008 and 2007 , respectively. .

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

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


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

[User]
Question:
what was the percentage change in the company recognized tax-related interest and penalties in 2011 .

Pre-table text:
december 31 , 2011 , the company recognized a decrease of $ 3 million of tax-related interest and penalties and had approximately $ 16 million accrued at december 31 , 2011 .
note 12 derivative instruments and fair value measurements the company is exposed to certain market risks such as changes in interest rates , foreign currency exchange rates , and commodity prices , which exist as a part of its ongoing business operations .
management uses derivative financial and commodity instruments , including futures , options , and swaps , where appropriate , to manage these risks .
instruments used as hedges must be effective at reducing the risk associated with the exposure being hedged and must be designated as a hedge at the inception of the contract .
the company designates derivatives as cash flow hedges , fair value hedges , net investment hedges , and uses other contracts to reduce volatility in interest rates , foreign currency and commodities .
as a matter of policy , the company does not engage in trading or speculative hedging transactions .
total notional amounts of the company 2019s derivative instruments as of december 28 , 2013 and december 29 , 2012 were as follows: .

Table:
( millions )	2013	2012
foreign currency exchange contracts	$ 517	$ 570
interest rate contracts	2400	2150
commodity contracts	361	320
total	$ 3278	$ 3040

Post-table text:
following is a description of each category in the fair value hierarchy and the financial assets and liabilities of the company that were included in each category at december 28 , 2013 and december 29 , 2012 , measured on a recurring basis .
level 1 2014 financial assets and liabilities whose values are based on unadjusted quoted prices for identical assets or liabilities in an active market .
for the company , level 1 financial assets and liabilities consist primarily of commodity derivative contracts .
level 2 2014 financial assets and liabilities whose values are based on quoted prices in markets that are not active or model inputs that are observable either directly or indirectly for substantially the full term of the asset or liability .
for the company , level 2 financial assets and liabilities consist of interest rate swaps and over-the-counter commodity and currency contracts .
the company 2019s calculation of the fair value of interest rate swaps is derived from a discounted cash flow analysis based on the terms of the contract and the interest rate curve .
over-the-counter commodity derivatives are valued using an income approach based on the commodity index prices less the contract rate multiplied by the notional amount .
foreign currency contracts are valued using an income approach based on forward rates less the contract rate multiplied by the notional amount .
the company 2019s calculation of the fair value of level 2 financial assets and liabilities takes into consideration the risk of nonperformance , including counterparty credit risk .
level 3 2014 financial assets and liabilities whose values are based on prices or valuation techniques that require inputs that are both unobservable and significant to the overall fair value measurement .
these inputs reflect management 2019s own assumptions about the assumptions a market participant would use in pricing the asset or liability .
the company did not have any level 3 financial assets or liabilities as of december 28 , 2013 or december 29 , 2012. .

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 operating margin for connected fitness in 2014?

Pre-table text:
2022 net revenues in our connected fitness operating segment increased $ 34.2 million to $ 53.4 million in 2015 from $ 19.2 million in 2014 primarily due to revenues generated from our two connected fitness acquisitions in 2015 and growth in our existing connected fitness business .
operating income ( loss ) by segment is summarized below: .

Table:
( in thousands )	year ended december 31 , 2015	year ended december 31 , 2014	year ended december 31 , $ change	year ended december 31 , % (  % ) change
north america	$ 460961	$ 372347	$ 88614	23.8% ( 23.8 % )
emea	3122	-11763 ( 11763 )	14885	126.5
asia-pacific	36358	21858	14500	66.3
latin america	-30593 ( 30593 )	-15423 ( 15423 )	-15170 ( 15170 )	-98.4 ( 98.4 )
connected fitness	-61301 ( 61301 )	-13064 ( 13064 )	-48237 ( 48237 )	-369.2 ( 369.2 )
total operating income	$ 408547	$ 353955	$ 54592	15.4% ( 15.4 % )

Post-table text:
the increase in total operating income was driven by the following : 2022 operating income in our north america operating segment increased $ 88.6 million to $ 461.0 million in 2015 from $ 372.4 million in 2014 primarily due to the items discussed above in the consolidated results of operations .
2022 operating income in our emea operating segment increased $ 14.9 million to $ 3.1 million in 2015 from a loss of $ 11.8 million in 2014 primarily due to sales growth discussed above in the consolidated results of operations .
2022 operating income in our asia-pacific operating segment increased $ 14.5 million to $ 36.4 million in 2015 from $ 21.9 million in 2014 primarily due to sales growth discussed above in the consolidated results of operations .
2022 operating loss in our latin america operating segment increased $ 15.2 million to $ 30.6 million in 2015 from $ 15.4 million in 2014 primarily due to increased investments to support growth in the region and the economic challenges in brazil during the period .
this increase in operating loss was offset by sales growth discussed above .
2022 operating loss in our connected fitness segment increased $ 48.2 million to $ 61.3 million in 2015 from $ 13.1 million in 2014 primarily due to investments to support growth in our connected fitness business , including the impact of our two connected fitness acquisitions in 2015 .
these acquisitions contributed $ 23.6 million to the operating loss for the connected fitness segment in 2015 .
seasonality historically , we have recognized a majority of our net revenues and a significant portion of our income from operations in the last two quarters of the year , driven primarily by increased sales volume of our products during the fall selling season , including our higher priced cold weather products , along with a larger proportion of higher margin direct to consumer sales .
seasonality could have an impact on the timing of accruals if the sales in the last two quarters of the year do not materialize .
the level of our working capital generally reflects the seasonality and growth in our business .
we generally expect inventory , accounts payable and certain accrued expenses to be higher in the second and third quarters in preparation for the fall selling season. .

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

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


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

[User]
Question:
what is the difference in millions of international subscribers between discovery channel and animal planet?

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

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

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

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

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


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

[User]
Question:
what is the percentage change in the weighted-average discount rate for non-u.s . pension plans from 2014 to 2015?

Pre-table text:
the selection and disclosure of our critical accounting estimates have been discussed with our audit committee .
the following is a discussion of the more significant assumptions , estimates , accounting policies and methods used in the preparation of our consolidated financial statements : 2022 revenue recognition - we recognize revenue when persuasive evidence of an arrangement exists , delivery of product has occurred , the sales price is fixed or determinable and collectability is reasonably assured .
for our company , this means that revenue is recognized when title and risk of loss is transferred to our customers .
title transfers to our customers upon shipment or upon receipt at the customer's location as determined by the sales terms for each transaction .
the company estimates the cost of sales returns based on historical experience , and these estimates are normally immaterial .
2022 goodwill and non-amortizable intangible assets valuation - we test goodwill and non-amortizable intangible assets for impairment annually or more frequently if events occur that would warrant such review .
we perform our annual impairment analysis in the first quarter of each year .
while the company has the option to perform a qualitative assessment for both goodwill and non-amortizable intangible assets to determine if it is more likely than not that an impairment exists , the company elects to perform the quantitative assessment for our annual impairment analysis .
the impairment analysis involves comparing the fair value of each reporting unit or non-amortizable intangible asset to the carrying value .
if the carrying value exceeds the fair value , goodwill or a non-amortizable intangible asset is considered impaired .
to determine the fair value of goodwill , we primarily use a discounted cash flow model , supported by the market approach using earnings multiples of comparable global and local companies within the tobacco industry .
at december 31 , 2015 , the carrying value of our goodwill was $ 7.4 billion , which is related to ten reporting units , each of which is comprised of a group of markets with similar economic characteristics .
the estimated fair value of our ten reporting units exceeded the carrying value as of december 31 , 2015 .
to determine the fair value of non-amortizable intangible assets , we primarily use a discounted cash flow model applying the relief-from-royalty method .
we concluded that the fair value of our non-amortizable intangible assets exceeded the carrying value , and any reasonable movement in the assumptions would not result in an impairment .
these discounted cash flow models include management assumptions relevant for forecasting operating cash flows , which are subject to changes in business conditions , such as volumes and prices , costs to produce , discount rates and estimated capital needs .
management considers historical experience and all available information at the time the fair values are estimated , and we believe these assumptions are consistent with the assumptions a hypothetical marketplace participant would use .
since the march 28 , 2008 , spin-off from altria , we have not recorded a charge to earnings for an impairment of goodwill or non-amortizable intangible assets .
2022 marketing and advertising costs - we incur certain costs to support our products through programs which include advertising , marketing , consumer engagement and trade promotions .
the costs of our advertising and marketing programs are expensed in accordance with u.s .
gaap .
recognition of the cost related to our consumer engagement and trade promotion programs contain uncertainties due to the judgment required in estimating the potential performance and compliance for each program .
for volume-based incentives provided to customers , management continually assesses and estimates , by customer , the likelihood of the customer achieving the specified targets and records the reduction of revenue as the sales are made .
for other trade promotions , management relies on estimated utilization rates that have been developed from historical experience .
changes in the assumptions used in estimating the cost of any individual marketing program would not result in a material change in our financial position , results of operations or operating cash flows .
we have not made any material changes in the accounting methodology used to estimate our marketing programs during the past three years .
2022 employee benefit plans - as discussed in item 8 , note 13 .
benefit plans to our consolidated financial statements , we provide a range of benefits to our employees and retired employees , including pensions , postretirement health care and postemployment benefits ( primarily severance ) .
we record annual amounts relating to these plans based on calculations specified by u.s .
gaap .
these calculations include various actuarial assumptions , such as discount rates , assumed rates of return on plan assets , compensation increases , mortality , turnover rates and health care cost trend rates .
we review actuarial assumptions on an annual basis and make modifications to the assumptions based on current rates and trends when it is deemed appropriate to do so .
as permitted by u.s .
gaap , any effect of the modifications is generally amortized over future periods .
we believe that the assumptions utilized in calculating our obligations under these plans are reasonable based upon our historical experience and advice from our actuaries .
weighted-average discount rate assumptions for pensions and postretirement plans are as follows: .

Table:
	2015	2014
u.s . pension plans	4.30% ( 4.30 % )	3.95% ( 3.95 % )
non-u.s . pension plans	1.68% ( 1.68 % )	1.92% ( 1.92 % )
postretirement plans	4.45% ( 4.45 % )	4.20% ( 4.20 % )

Post-table text:
we anticipate that assumption changes , coupled with decreased amortization of deferred losses , will decrease 2016 pre-tax u.s .
and non- u.s .
pension and postretirement expense to approximately $ 209 million as compared with approximately $ 240 million in 2015 , excluding .

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"]}