[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 net revenue investing & lending segment is due to equity securities in 2015?

Pre-table text:
the goldman sachs group , inc .
and subsidiaries management 2019s discussion and analysis net revenues in equities were $ 7.83 billion for 2015 , 16% ( 16 % ) higher than 2014 .
excluding a gain of $ 121 million ( $ 30 million and $ 91 million included in equities client execution and securities services , respectively ) in 2014 related to the extinguishment of certain of our junior subordinated debt , net revenues in equities were 18% ( 18 % ) higher than 2014 , primarily due to significantly higher net revenues in equities client execution across the major regions , reflecting significantly higher results in both derivatives and cash products , and higher net revenues in securities services , reflecting the impact of higher average customer balances and improved securities lending spreads .
commissions and fees were essentially unchanged compared with 2014 .
we elect the fair value option for certain unsecured borrowings .
the fair value net gain attributable to the impact of changes in our credit spreads on these borrowings was $ 255 million ( $ 214 million and $ 41 million related to fixed income , currency and commodities client execution and equities client execution , respectively ) for 2015 , compared with a net gain of $ 144 million ( $ 108 million and $ 36 million related to fixed income , currency and commodities client execution and equities client execution , respectively ) for 2014 .
operating expenses were $ 13.94 billion for 2015 , 28% ( 28 % ) higher than 2014 , due to significantly higher net provisions for mortgage-related litigation and regulatory matters , partially offset by decreased compensation and benefits expenses .
pre-tax earnings were $ 1.21 billion in 2015 , 72% ( 72 % ) lower than 2014 .
investing & lending investing & lending includes our investing activities and the origination of loans , including our relationship lending activities , to provide financing to clients .
these investments and loans are typically longer-term in nature .
we make investments , some of which are consolidated , directly and indirectly through funds that we manage , in debt securities and loans , public and private equity securities , infrastructure and real estate entities .
we also make unsecured loans to individuals through our online platform .
the table below presents the operating results of our investing & lending segment. .

Table:
$ in millions	year ended december 2016	year ended december 2015	year ended december 2014
equity securities	$ 2573	$ 3781	$ 4579
debt securities and loans	1507	1655	2246
total net revenues	4080	5436	6825
operating expenses	2386	2402	2819
pre-tax earnings	$ 1694	$ 3034	$ 4006

Post-table text:
operating environment .
following difficult market conditions and the impact of a challenging macroeconomic environment on corporate performance , particularly in the energy sector , in the first quarter of 2016 , market conditions improved during the rest of the year as macroeconomic concerns moderated .
global equity markets increased during 2016 , contributing to net gains from investments in public equities , and corporate performance rebounded from the difficult start to the year .
if macroeconomic concerns negatively affect corporate performance or company-specific events , or if global equity markets decline , net revenues in investing & lending would likely be negatively impacted .
although net revenues in investing & lending for 2015 benefited from favorable company-specific events , including sales , initial public offerings and financings , a decline in global equity prices and widening high-yield credit spreads during the second half of 2015 impacted results .
2016 versus 2015 .
net revenues in investing & lending were $ 4.08 billion for 2016 , 25% ( 25 % ) lower than 2015 .
this decrease was primarily due to significantly lower net revenues from investments in equities , primarily reflecting a significant decrease in net gains from private equities , driven by company-specific events and corporate performance .
in addition , net revenues in debt securities and loans were lower compared with 2015 , reflecting significantly lower net revenues related to relationship lending activities , due to the impact of changes in credit spreads on economic hedges .
losses related to these hedges were $ 596 million in 2016 , compared with gains of $ 329 million in 2015 .
this decrease was partially offset by higher net gains from investments in debt instruments and higher net interest income .
see note 9 to the consolidated financial statements for further information about economic hedges related to our relationship lending activities .
operating expenses were $ 2.39 billion for 2016 , essentially unchanged compared with 2015 .
pre-tax earnings were $ 1.69 billion in 2016 , 44% ( 44 % ) lower than 2015 .
2015 versus 2014 .
net revenues in investing & lending were $ 5.44 billion for 2015 , 20% ( 20 % ) lower than 2014 .
this decrease was primarily due to lower net revenues from investments in equities , principally reflecting the sale of metro in the fourth quarter of 2014 and lower net gains from investments in private equities , driven by corporate performance .
in addition , net revenues in debt securities and loans were significantly lower , reflecting lower net gains from investments .
goldman sachs 2016 form 10-k 63 .

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:
for the three months ended december 2003 what were the total sales proceeds for subsidiaries assets in millions?

Pre-table text:
transaction and commercial issues in many of our businesses .
these skills are a valuable resource as we monitor regulatory and tariff schemes to determine our capital budgeting needs and integrate acquisitions .
the company expects to realize cost reduction and performance improvement benefits in both earnings and cash flows ; however , there can be no assurance that the reductions and improvements will continue and our inability to sustain the reductions and improvements may result in less than expected earnings and cash flows in 2004 and beyond .
asset sales during 2003 , we continued the initiative to sell all or part of certain of the company 2019s subsidiaries .
this initiative was designed to decrease the company 2019s dependence on access to capital markets and improve the strength of our balance sheet by reducing financial leverage and improving liquidity .
the following chart details the asset sales that were closed during 2003 .
sales proceeds project name date completed ( in millions ) location .

Table:
project name	date completed	sales proceeds ( in millions )	location
cilcorp/medina valley	january 2003	$ 495	united states
aes ecogen/aes mt . stuart	january 2003	$ 59	australia
mountainview	march 2003	$ 30	united states
kelvin	march 2003	$ 29	south africa
songas	april 2003	$ 94	tanzania
aes barry limited	july 2003	a340/$ 62	united kingdom
aes haripur private ltd/aes meghnaghat ltd	december 2003	$ 145	bangladesh
aes mtkvari/aes khrami/aes telasi	august 2003	$ 23	republic of georgia
medway power limited/aes medway operations limited	november 2003	a347/$ 78	united kingdom
aes oasis limited	december 2003	$ 150	pakistan/oman

Post-table text:
the company continues to evaluate its portfolio and business performance and may decide to dispose of additional businesses in the future .
however given the improvements in our liquidity there will be a lower emphasis placed on asset sales in the future for purposes of improving liquidity and strengthening the balance sheet .
for any sales that happen in the future , there can be no guarantee that the proceeds from such sale transactions will cover the entire investment in the subsidiaries .
depending on which businesses are eventually sold , the entire or partial sale of any business may change the current financial characteristics of the company 2019s portfolio and results of operations .
furthermore future sales may impact the amount of recurring earnings and cash flows the company would expect to achieve .
subsidiary restructuring during 2003 , we completed and initiated restructuring transactions for several of our south american businesses .
the efforts are focused on improving the businesses long-term prospects for generating acceptable returns on invested capital or extending short-term debt maturities .
businesses impacted include eletropaulo , tiete , uruguaiana and sul in brazil and gener in chile .
brazil eletropaulo .
aes has owned an interest in eletropaulo since april 1998 , when the company was privatized .
in february 2002 aes acquired a controlling interest in the business and as a consequence started to consolidate it .
aes financed a significant portion of the acquisition of eletropaulo , including both common and preferred shares , through loans and deferred purchase price financing arrangements provided by the brazilian national development bank 2014 ( 2018 2018bndes 2019 2019 ) , and its wholly-owned subsidiary , bndes participac 0327o 0303es s.a .
( 2018 2018bndespar 2019 2019 ) , to aes 2019s subsidiaries , aes elpa s.a .
( 2018 2018aes elpa 2019 2019 ) and aes transgas empreendimentos , s.a .
( 2018 2018aes transgas 2019 2019 ) . .

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 net goodwill at december 31 2011 is comprised of

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 .
.
.
.
.
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.
.
.
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$ 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:
in 2011 what was the percent of risk solutions revenues to the total revenues of aons

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

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

Post-table text:
.

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

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


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

[User]
Question:
what is the anticipated amount of revenues from the of the $ 21 billion total backlog as of december 31 , 2014 , to be converted into sales in 2015 in billions

Pre-table text:
uss abraham lincoln rcoh , the construction preparation contract for cvn-79 john f .
kennedy and the inactivation contract for cvn-65 uss enterprise , partially offset by lower volumes on the execution contract for the cvn-71 uss theodore roosevelt rcoh and the construction and engineering contracts for cvn-78 gerald r .
ford .
higher revenues in fleet support services were primarily the result of volumes associated with repair work on ssn-765 uss montpelier .
increased submarines revenues were related to the ssn-774 virginia-class submarine program , primarily driven by higher volumes on block iii boats and the advance procurement contract on block iv boats , partially offset by lower volumes on block ii boats following the delivery of ssn-783 uss minnesota .
segment operating income 2014 - newport news operating income in 2014 was $ 415 million , compared to income of $ 402 million in 2013 .
the increase was primarily related to the volume changes discussed above and higher risk retirement on the construction contract for cvn-78 gerald r .
ford , offset by lower risk retirement on the cvn-71 uss theodore roosevelt rcoh .
2013 - newport news operating income in 2013 was $ 402 million , compared to income of $ 372 million in 2012 .
the increase was primarily related to the ssn-774 virginia-class submarine program , driven by risk retirement , performance improvement and the favorable resolution of outstanding contract changes , as well as risk retirement on the execution contract for the cvn-71 uss theodore roosevelt rcoh and the absence in 2013 of the workers' compensation expense adjustment recorded in 2012 , partially offset by the favorable resolution in 2012 of outstanding contract changes on the cvn-65 uss enterprise edsra .
revenues at our other segment for the year ended december 31 , 2014 , were $ 137 million , primarily due to the acquisition of upi on may 30 , 2014 .
other operating loss for the year ended december 31 , 2014 , was $ 59 million , primarily due to the goodwill impairment charge of $ 47 million described above .
backlog total backlog as of december 31 , 2014 , was approximately $ 21 billion .
total backlog includes both funded backlog ( firm orders for which funding is contractually obligated by the customer ) and unfunded backlog ( firm orders for which funding is not currently contractually obligated by the customer ) .
backlog excludes unexercised contract options and unfunded indefinite delivery/indefinite quantity orders .
for contracts having no stated contract values , backlog includes only the amounts committed by the customer .
the following table presents funded and unfunded backlog by segment as of december 31 , 2014 and 2013: .

Table:
( $ in millions )	december 31 2014 funded	december 31 2014 unfunded	december 31 2014 total backlog	december 31 2014 funded	december 31 2014 unfunded	total backlog
ingalls	$ 5609	$ 1889	$ 7498	$ 6335	$ 2570	$ 8905
newport news	6158	7709	13867	5495	3638	9133
other	65	2014	65	2014	2014	2014
total backlog	$ 11832	$ 9598	$ 21430	$ 11830	$ 6208	$ 18038

Post-table text:
we expect approximately 28% ( 28 % ) of the $ 21 billion total backlog as of december 31 , 2014 , to be converted into sales in 2015 .
u.s .
government orders comprised substantially all of the backlog as of december 31 , 2014 and 2013 .
awards 2014 - the value of new contract awards during the year ended december 31 , 2014 , was approximately $ 10.1 billion .
significant new awards in 2014 included contracts for block iv of the ssn-774 virginia-class submarine program , continued construction preparation for cvn-79 john f .
kennedy and construction of nsc-7 kimball .
2013 - the value of new contract awards during the year ended december 31 , 2013 , was approximately $ 9.4 billion .
significant new awards in 2013 included contracts for the construction of five ddg-51 arleigh burke-class this proof is printed at 96% ( 96 % ) of original size this line represents final trim and will not print .

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 decline in net income ( loss ) attributable to common shareholders from 2007 to 2008

Pre-table text:
54| | duke realty corporation annual report 2009 net income ( loss ) per common share basic net income ( loss ) per common share is computed by dividing net income ( loss ) attributable to common shareholders , less dividends on share-based awards expected to vest , by the weighted average number of common shares outstanding for the period .
diluted net income ( loss ) per common share is computed by dividing the sum of basic net income ( loss ) attributable to common shareholders and the noncontrolling interest in earnings allocable to units not owned by us ( to the extent the units are dilutive ) , by the sum of the weighted average number of common shares outstanding and , to the extent they are dilutive , limited partnership units outstanding , as well as any potential dilutive securities for the period .
during the first quarter of 2009 , we adopted a new accounting standard ( fasb asc 260-10 ) on participating securities , which we have applied retrospectively to prior period calculations of basic and diluted earnings per common share .
pursuant to this new standard , certain of our share-based awards are considered participating securities because they earn dividend equivalents that are not forfeited even if the underlying award does not vest .
the following table reconciles the components of basic and diluted net income ( loss ) per common share ( in thousands ) : .

Table:
	2009	2008	2007
net income ( loss ) attributable to common shareholders	$ -333601 ( 333601 )	$ 50408	$ 211942
less : dividends on share-based awards expected to vest	-1759 ( 1759 )	-1631 ( 1631 )	-1149 ( 1149 )
basic net income ( loss ) attributable to common shareholders	-335360 ( 335360 )	48777	210793
noncontrolling interest in earnings of common unitholders ( 1 )	-	2640	13998
diluted net income ( loss ) attributable to common shareholders	$ -335360 ( 335360 )	$ 51417	$ 224791
weighted average number of common shares outstanding	201206	146915	139255
weighted average partnership units outstanding	-	7619	9204
other potential dilutive shares ( 2 )	-	19	791
weighted average number of common shares and potential dilutive securities	201206	154553	149250

Post-table text:
weighted average number of common shares and potential diluted securities 201206 154553 149250 ( 1 ) the partnership units are anti-dilutive for the year ended december 31 , 2009 , as a result of the net loss for that period .
therefore , 6687 units ( in thousands ) are excluded from the weighted average number of common shares and potential dilutive securities for the year ended december 31 , 2009 and $ 11099 noncontrolling interest in earnings of common unitholders ( in thousands ) is excluded from diluted net loss attributable to common shareholders for the year ended december 31 , 2009 .
( 2 ) excludes ( in thousands of shares ) 7872 ; 8219 and 1144 of anti-dilutive shares for the years ended december 31 , 2009 , 2008 and 2007 , respectively related to stock-based compensation plans .
also excludes ( in thousands of shares ) the exchangeable notes that have 8089 ; 11771 and 11751 of anti-dilutive shares for the years ended december 31 , 2009 , 2008 and 2007 , respectively .
federal income taxes we have elected to be taxed as a real estate investment trust ( 201creit 201d ) under the internal revenue code of 1986 , as amended .
to qualify as a reit , we must meet a number of organizational and operational requirements , including a requirement to distribute at least 90% ( 90 % ) of our adjusted taxable income to our stockholders .
management intends to continue to adhere to these requirements and to maintain our reit status .
as a reit , we are entitled to a tax deduction for some or all of the dividends we pay to shareholders .
accordingly , we generally will not be subject to federal income taxes as long as we distribute an amount equal to or in excess of our taxable income currently to shareholders .
we are also generally subject to federal income taxes on any taxable income that is not currently distributed to our shareholders .
if we fail to qualify as a reit in any taxable year , we will be subject to federal income taxes and may not be able to qualify as a reit for four subsequent taxable years .
reit qualification reduces , but does not eliminate , the amount of state and local taxes we pay .
in addition , our financial statements include the operations of taxable corporate subsidiaries that are not entitled to a dividends paid deduction and are subject to corporate federal , state and local income taxes .
as a reit , we may also be subject to certain federal excise taxes if we engage in certain types of 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:
in 2010 what was the percentage of the global cruise guests from the european cruise

Pre-table text:
16 royal caribbean cruises ltd .
the following table details the growth in global weighted average berths and the global , north american and european cruise guests over the past five years : weighted-average supply of berths marketed globally ( 1 ) royal caribbean cruises ltd .
total berths global cruise guests ( 1 ) north american cruise guests ( 2 ) european cruise guests ( 3 ) .

Table:
year	weighted-averagesupply ofberthsmarketedglobally ( 1 )	royal caribbean cruises ltd . total berths	globalcruiseguests ( 1 )	north americancruiseguests ( 2 )	europeancruiseguests ( 3 )
2010	391000	92300	18800000	10781000	5540000
2011	412000	92650	20227000	11625000	5894000
2012	425000	98650	20898000	11640000	6139000
2013	432000	98750	21300000	11816000	6399000
2014	448000	105750	22006063	12260238	6535365

Post-table text:
( 1 ) source : our estimates of the number of global cruise guests and the weighted-average supply of berths marketed globally are based on a combi- nation of data that we obtain from various publicly available cruise industry trade information sources including seatrade insider , cruise industry news and clia .
in addition , our estimates incorporate our own statistical analysis utilizing the same publicly available cruise industry data as a base .
( 2 ) source : clia based on cruise guests carried for at least two consecutive nights ( see number 1 above ) .
includes the united states of america and canada .
( 3 ) source : clia europe , formerly european cruise council , ( see number 2 above ) .
north america the majority of cruise guests are sourced from north america , which represented approximately 55.7% ( 55.7 % ) of global cruise guests in 2014 .
the compound annual growth rate in cruise guests sourced from this market was approximately 3.3% ( 3.3 % ) from 2010 to 2014 .
europe cruise guests sourced from europe represented approximately 29.7% ( 29.7 % ) of global cruise guests in 2014 .
the compound annual growth rate in cruise guests sourced from this market was approximately 4.2% ( 4.2 % ) from 2010 to 2014 .
asia/pacific in addition to expected industry growth in north america and europe , we expect the asia/pacific region to demonstrate an even higher growth rate in the near term , although it will continue to represent a relatively small sector compared to north america and europe .
based on industry data , cruise guests sourced from the asia/pacific region represented approximately 8.5% ( 8.5 % ) of global cruise guests in 2014 .
the compound annual growth rate in cruise guests sourced from this market was approximately 16.4% ( 16.4 % ) from 2010 to 2014 .
competition we compete with a number of cruise lines .
our princi- pal competitors are carnival corporation & plc , which owns , among others , aida cruises , carnival cruise line , costa cruises , cunard line , holland america line , iberocruceros , p&o cruises and princess cruises ; disney cruise line ; msc cruises ; norwegian cruise line holdings ltd. , which owns norwegian cruise line , oceania cruises and regent seven seas cruises .
cruise lines compete with other vacation alternatives such as land-based resort hotels and sightseeing destinations for consumers 2019 leisure time .
demand for such activi- ties is influenced by political and general economic conditions .
companies within the vacation market are dependent on consumer discretionary spending .
operating strategies our principal operating strategies are to : 2022 protect the health , safety and security of our guests and employees and protect the environment in which our vessels and organization operate , 2022 strengthen and support our human capital in order to better serve our global guest base and grow our business , 2022 further strengthen our consumer engagement in order to enhance our revenues , 2022 increase the awareness and market penetration of our brands globally , 2022 focus on cost efficiency , manage our operating expenditures and ensure adequate cash and liquid- ity , with the overall goal of maximizing our return on invested capital and long-term shareholder value , 2022 strategically invest in our fleet through the upgrade and maintenance of existing ships and the transfer of key innovations across each brand , while pru- dently expanding our fleet with new state-of-the- art cruise ships , 2022 capitalize on the portability and flexibility of our ships by deploying them into those markets and itineraries that provide opportunities to optimize returns , while continuing our focus on existing key markets , 2022 further enhance our technological capabilities to service customer preferences and expectations in an innovative manner , while supporting our strategic focus on profitability , and part i .

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 were total operating expenses in 2013?

Pre-table text:
table of contents notes to consolidated financial statements of american airlines group inc .
information generated by market transactions involving comparable assets , as well as pricing guides and other sources .
the current market for the aircraft , the maintenance condition of the aircraft and the expected proceeds from the sale of the assets , among other factors , were considered .
the market approach was utilized to value certain intangible assets such as airport take off and landing slots when sufficient market information was available .
the income approach was primarily used to value intangible assets , including customer relationships , marketing agreements , certain international route authorities , and the us airways tradename .
the income approach indicates value for a subject asset based on the present value of cash flows projected to be generated by the asset .
projected cash flows are discounted at a required market rate of return that reflects the relative risk of achieving the cash flows and the time value of money .
the cost approach , which estimates value by determining the current cost of replacing an asset with another of equivalent economic utility , was used , as appropriate , for certain assets for which the market and income approaches could not be applied due to the nature of the asset .
the cost to replace a given asset reflects the estimated reproduction or replacement cost for the asset , less an allowance for loss in value due to depreciation .
the fair value of us airways 2019 dividend miles loyalty program liability was determined based on the weighted average equivalent ticket value of outstanding miles which were expected to be redeemed for future travel at december 9 , 2013 .
the weighted average equivalent ticket value contemplates differing classes of service , domestic and international itineraries and the carrier providing the award travel .
pro-forma impact of the merger the company 2019s unaudited pro-forma results presented below include the effects of the merger as if it had been consummated as of january 1 , 2012 .
the pro-forma results include the depreciation and amortization associated with the acquired tangible and intangible assets , lease and debt fair value adjustments , the elimination of any deferred gains or losses , adjustments relating to reflecting the fair value of the loyalty program liability and the impact of income changes on profit sharing expense , among others .
in addition , the pro-forma results below reflect the impact of higher wage rates related to memorandums of understanding with us airways 2019 pilots that became effective upon closing of the merger , as well as the elimination of the company 2019s reorganization items , net and merger transition costs .
however , the pro-forma results do not include any anticipated synergies or other expected benefits of the merger .
accordingly , the unaudited pro-forma financial information below is not necessarily indicative of either future results of operations or results that might have been achieved had the acquisition been consummated as of january 1 , 2012 .
december 31 , ( in millions ) .

Table:
	december 31 2013 ( in millions )
revenue	$ 40678
net income	2526

Post-table text:
5 .
basis of presentation and summary of significant accounting policies ( a ) basis of presentation the consolidated financial statements for the full years of 2015 and 2014 and the period from december 9 , 2013 to december 31 , 2013 include the accounts of the company and its wholly-owned subsidiaries .
for the periods prior to december 9 , 2013 , the consolidated financial statements do not include the accounts of us airways group .
all significant intercompany transactions have been eliminated .
the preparation of financial statements in accordance with accounting principles generally accepted in the united states ( gaap ) requires management to make certain estimates and assumptions that affect the reported amounts of assets and liabilities , revenues and expenses , and the disclosure of contingent assets and liabilities at the date of the financial statements .
actual results could differ from those estimates .
the most significant areas .

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 average net sales for space systems in millions from 2013 to 2015?

Pre-table text:
2014 compared to 2013 mst 2019s net sales decreased $ 305 million , or 3% ( 3 % ) , in 2014 as compared to 2013 .
net sales decreased by approximately $ 305 million due to the wind-down or completion of certain c4isr programs ( primarily ptds ) ; about $ 85 million for undersea systems programs due to decreased volume and deliveries ; and about $ 55 million related to the settlements of contract cost matters on certain programs in 2013 that were not repeated in 2014 ( including a portion of the terminated presidential helicopter program ) .
the decreases were partially offset by higher net sales of approximately $ 80 million for integrated warfare systems and sensors programs due to increased volume ( primarily space fence ) ; and approximately $ 40 million for training and logistics solutions programs due to increased deliveries ( primarily close combat tactical trainer ) .
mst 2019s operating profit decreased $ 129 million , or 12% ( 12 % ) , in 2014 as compared to 2013 .
the decrease was primarily attributable to lower operating profit of approximately $ 120 million related to the settlements of contract cost matters on certain programs in 2013 that were not repeated in 2014 ( including a portion of the terminated presidential helicopter program ) ; approximately $ 55 million due to the reasons described above for lower c4isr program sales , as well as performance matters on an international program ; and approximately $ 45 million due to higher reserves recorded on certain training and logistics solutions programs .
the decreases were partially offset by higher operating profit of approximately $ 45 million for performance matters and reserves recorded in 2013 that were not repeated in 2014 ; and about $ 60 million for various programs due to increased risk retirements ( including mh-60 and radar surveillance programs ) .
adjustments not related to volume , including net profit booking rate adjustments and other matters , were approximately $ 85 million lower for 2014 compared to 2013 .
backlog backlog increased in 2015 compared to 2014 primarily due to the addition of sikorsky backlog , as well as higher orders on new program starts ( such as australian defence force pilot training system ) .
backlog increased in 2014 compared to 2013 primarily due to higher orders on new program starts ( such as space fence ) .
trends we expect mst 2019s 2016 net sales to increase in the mid-double digit percentage range compared to 2015 net sales due to the inclusion of sikorsky programs for a full year , partially offset by a decline in volume due to the wind-down or completion of certain programs .
operating profit is expected to be equivalent to 2015 on higher volume , and operating margin is expected to decline due to costs associated with the sikorsky acquisition , including the impact of purchase accounting adjustments , integration costs and inherited restructuring costs associated with actions committed to by sikorsky prior to acquisition .
space systems our space systems business segment is engaged in the research and development , design , engineering and production of satellites , strategic and defensive missile systems and space transportation systems .
space systems provides network-enabled situational awareness and integrates complex global systems to help our customers gather , analyze , and securely distribute critical intelligence data .
space systems is also responsible for various classified systems and services in support of vital national security systems .
space systems 2019 major programs include the trident ii d5 fleet ballistic missile ( fbm ) , orion , space based infrared system ( sbirs ) , aehf , gps-iii , geostationary operational environmental satellite r-series ( goes-r ) , and muos .
operating profit for our space systems business segment includes our share of earnings for our investment in ula , which provides expendable launch services to the u.s .
government .
space systems 2019 operating results included the following ( in millions ) : .

Table:
	2015	2014	2013
net sales	$ 9105	$ 9202	$ 9288
operating profit	1171	1187	1198
operating margins	12.9% ( 12.9 % )	12.9% ( 12.9 % )	12.9% ( 12.9 % )
backlog at year-end	$ 17400	$ 20300	$ 21400

Post-table text:
2015 compared to 2014 space systems 2019 net sales in 2015 decreased $ 97 million , or 1% ( 1 % ) , compared to 2014 .
the decrease was attributable to approximately $ 335 million lower net sales for government satellite programs due to decreased volume ( primarily aehf ) and the wind-down or completion of mission solutions programs ; and approximately $ 55 million for strategic missile and defense systems due to lower volume .
these decreases were partially offset by higher net sales of approximately $ 235 million for businesses acquired in 2014 ; and approximately $ 75 million for the orion program due to increased volume. .

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 total accumulated other comprehensive losses from 2013 to 2015 in millions?

Pre-table text:
note 17 .
accumulated other comprehensive losses : pmi's accumulated other comprehensive losses , net of taxes , consisted of the following: .

Table:
( losses ) earnings ( in millions )	( losses ) earnings 2015	( losses ) earnings 2014	2013
currency translation adjustments	$ -6129 ( 6129 )	$ -3929 ( 3929 )	$ -2207 ( 2207 )
pension and other benefits	-3332 ( 3332 )	-3020 ( 3020 )	-2046 ( 2046 )
derivatives accounted for as hedges	59	123	63
total accumulated other comprehensive losses	$ -9402 ( 9402 )	$ -6826 ( 6826 )	$ -4190 ( 4190 )

Post-table text:
reclassifications from other comprehensive earnings the movements in accumulated other comprehensive losses and the related tax impact , for each of the components above , that are due to current period activity and reclassifications to the income statement are shown on the consolidated statements of comprehensive earnings for the years ended december 31 , 2015 , 2014 , and 2013 .
the movement in currency translation adjustments for the year ended december 31 , 2013 , was also impacted by the purchase of the remaining shares of the mexican tobacco business .
in addition , $ 1 million , $ 5 million and $ 12 million of net currency translation adjustment gains were transferred from other comprehensive earnings to marketing , administration and research costs in the consolidated statements of earnings for the years ended december 31 , 2015 , 2014 and 2013 , respectively , upon liquidation of subsidiaries .
for additional information , see note 13 .
benefit plans and note 15 .
financial instruments for disclosures related to pmi's pension and other benefits and derivative financial instruments .
note 18 .
colombian investment and cooperation agreement : on june 19 , 2009 , pmi announced that it had signed an agreement with the republic of colombia , together with the departments of colombia and the capital district of bogota , to promote investment and cooperation with respect to the colombian tobacco market and to fight counterfeit and contraband tobacco products .
the investment and cooperation agreement provides $ 200 million in funding to the colombian governments over a 20-year period to address issues of mutual interest , such as combating the illegal cigarette trade , including the threat of counterfeit tobacco products , and increasing the quality and quantity of locally grown tobacco .
as a result of the investment and cooperation agreement , pmi recorded a pre-tax charge of $ 135 million in the operating results of the latin america & canada segment during the second quarter of 2009 .
at december 31 , 2015 and 2014 , pmi had $ 73 million and $ 71 million , respectively , of discounted liabilities associated with the colombian investment and cooperation agreement .
these discounted liabilities are primarily reflected in other long-term liabilities on the consolidated balance sheets and are expected to be paid through 2028 .
note 19 .
rbh legal settlement : on july 31 , 2008 , rothmans inc .
( "rothmans" ) announced the finalization of a cad 550 million settlement ( or approximately $ 540 million , based on the prevailing exchange rate at that time ) between itself and rothmans , benson & hedges inc .
( "rbh" ) , on the one hand , and the government of canada and all 10 provinces , on the other hand .
the settlement resolved the royal canadian mounted police's investigation relating to products exported from canada by rbh during the 1989-1996 period .
rothmans' sole holding was a 60% ( 60 % ) interest in rbh .
the remaining 40% ( 40 % ) interest in rbh was owned by pmi. .

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"]}

total accumulated other comprehensive losses


[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 operating profit of the space results from 2010 to 2012

Pre-table text:
2011 compared to 2010 mst 2019s net sales for 2011 decreased $ 311 million , or 4% ( 4 % ) , compared to 2010 .
the decrease was attributable to decreased volume of approximately $ 390 million for certain ship and aviation system programs ( primarily maritime patrol aircraft and ptds ) and approximately $ 75 million for training and logistics solutions programs .
partially offsetting these decreases was higher sales of about $ 165 million from production on the lcs program .
mst 2019s operating profit for 2011 decreased $ 68 million , or 10% ( 10 % ) , compared to 2010 .
the decrease was attributable to decreased operating profit of approximately $ 55 million as a result of increased reserves for contract cost matters on various ship and aviation system programs ( including the terminated presidential helicopter program ) and approximately $ 40 million due to lower volume and increased reserves on training and logistics solutions .
partially offsetting these decreases was higher operating profit of approximately $ 30 million in 2011 primarily due to the recognition of reserves on certain undersea systems programs in 2010 .
adjustments not related to volume , including net profit rate adjustments described above , were approximately $ 55 million lower in 2011 compared to 2010 .
backlog backlog increased in 2012 compared to 2011 mainly due to increased orders on ship and aviation system programs ( primarily mh-60 and lcs ) , partially offset decreased orders and higher sales volume on integrated warfare systems and sensors programs ( primarily aegis ) .
backlog decreased slightly in 2011 compared to 2010 primarily due to higher sales volume on various integrated warfare systems and sensors programs .
trends we expect mst 2019s net sales to decline in 2013 in the low single digit percentage range as compared to 2012 due to the completion of ptds deliveries in 2012 and expected lower volume on training services programs .
operating profit and margin are expected to increase slightly from 2012 levels primarily due to anticipated improved contract performance .
space systems our space systems business segment is engaged in the research and development , design , engineering , and production of satellites , strategic and defensive missile systems , and space transportation systems .
space systems is also responsible for various classified systems and services in support of vital national security systems .
space systems 2019 major programs include the space-based infrared system ( sbirs ) , advanced extremely high frequency ( aehf ) system , mobile user objective system ( muos ) , global positioning satellite ( gps ) iii system , geostationary operational environmental satellite r-series ( goes-r ) , trident ii d5 fleet ballistic missile , and orion .
operating results for our space systems business segment include our equity interests in united launch alliance ( ula ) , which provides expendable launch services for the u.s .
government , united space alliance ( usa ) , which provided processing activities for the space shuttle program and is winding down following the completion of the last space shuttle mission in 2011 , and a joint venture that manages the u.k . 2019s atomic weapons establishment program .
space systems 2019 operating results included the following ( in millions ) : .

Table:
	2012	2011	2010
net sales	$ 8347	$ 8161	$ 8268
operating profit	1083	1063	1030
operating margins	13.0% ( 13.0 % )	13.0% ( 13.0 % )	12.5% ( 12.5 % )
backlog at year-end	18100	16000	17800

Post-table text:
2012 compared to 2011 space systems 2019 net sales for 2012 increased $ 186 million , or 2% ( 2 % ) , compared to 2011 .
the increase was attributable to higher net sales of approximately $ 150 million due to increased commercial satellite deliveries ( two commercial satellites delivered in 2012 compared to one during 2011 ) ; about $ 125 million from the orion program due to higher volume and an increase in risk retirements ; and approximately $ 70 million from increased volume on various strategic and defensive missile programs .
partially offsetting the increases were lower net sales of approximately $ 105 million from certain government satellite programs ( primarily sbirs and muos ) as a result of decreased volume and a decline in risk retirements ; and about $ 55 million from the nasa external tank program , which ended in connection with the completion of the space shuttle program in 2011. .

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 effective tax rate for the three year period?

Pre-table text:
notes to consolidated financial statements ( continued ) note 6 2014income taxes ( continued ) a reconciliation of the provision for income taxes , with the amount computed by applying the statutory federal income tax rate ( 35% ( 35 % ) in 2005 , 2004 , and 2003 ) to income before provision for income taxes , is as follows ( in millions ) : .

Table:
	2005	2004	2003
computed expected tax	$ 636	$ 134	$ 32
state taxes net of federal effect	-19 ( 19 )	-5 ( 5 )	-4 ( 4 )
indefinitely invested earnings of foreign subsidiaries	-98 ( 98 )	-31 ( 31 )	-13 ( 13 )
nondeductible executive compensation	11	10	5
research and development credit net	-26 ( 26 )	-5 ( 5 )	-7 ( 7 )
other items	-24 ( 24 )	4	11
provision for income taxes	$ 480	$ 107	$ 24
effective tax rate	26% ( 26 % )	28% ( 28 % )	26% ( 26 % )

Post-table text:
during 2005 , the company reversed certain tax contingency reserves and recorded a corresponding benefit to income tax expense primarily as a result of a change in the estimated outcome of certain tax disputes .
additionally , during the fourth quarter of 2005 , the company recorded a benefit to tax expense to adjust its net deferred tax assets as a result of the company 2019s year-end review of its deferred tax accounts , the impact of which was not material to the current or prior periods 2019 results of operations .
the total benefit to income tax expense from the reversal of these tax contingency reserves and adjustments to net deferred tax assets was $ 67 million .
the company also recorded a $ 14 million credit to income tax expense resulting from a reduction of the valuation allowance .
the internal revenue service ( irs ) has completed its field audit of the company 2019s federal income tax returns for all years prior to 2002 and proposed certain adjustments .
certain of these adjustments are being contested through the irs appeals office .
substantially all irs audit issues for these years have been resolved .
in addition , the company is also subject to audits by state , local , and foreign tax authorities .
management believes that adequate provisions have been made for any adjustments that may result from tax examinations .
however , the outcome of tax audits cannot be predicted with certainty .
should any issues addressed in the company 2019s tax audits be resolved in a manner not consistent with management 2019s expectations , the company could be required to adjust its provision for income tax in the period such resolution occurs .
note 7 2014shareholders 2019 equity preferred stock the company has 5 million shares of authorized preferred stock , none of which is outstanding .
under the terms of the company 2019s restated articles of incorporation , the board of directors is authorized to determine or alter the rights , preferences , privileges and restrictions of the company 2019s authorized but unissued shares of preferred stock. .

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 exchange rate per dollar used to convert the face value of the euro notes with the maturity date in march 2021?

Pre-table text:
our debt issuances in 2014 were as follows : ( in millions ) type face value ( e ) interest rate issuance maturity euro notes ( a ) 20ac750 ( approximately $ 1029 ) 1.875% ( 1.875 % ) march 2014 march 2021 euro notes ( a ) 20ac1000 ( approximately $ 1372 ) 2.875% ( 2.875 % ) march 2014 march 2026 euro notes ( b ) 20ac500 ( approximately $ 697 ) 2.875% ( 2.875 % ) may 2014 may 2029 swiss franc notes ( c ) chf275 ( approximately $ 311 ) 0.750% ( 0.750 % ) may 2014 december 2019 swiss franc notes ( b ) chf250 ( approximately $ 283 ) 1.625% ( 1.625 % ) may 2014 may 2024 u.s .
dollar notes ( d ) $ 500 1.250% ( 1.250 % ) november 2014 november 2017 u.s .
dollar notes ( d ) $ 750 3.250% ( 3.250 % ) november 2014 november 2024 u.s .
dollar notes ( d ) $ 750 4.250% ( 4.250 % ) november 2014 november 2044 ( a ) interest on these notes is payable annually in arrears beginning in march 2015 .
( b ) interest on these notes is payable annually in arrears beginning in may 2015 .
( c ) interest on these notes is payable annually in arrears beginning in december 2014 .
( d ) interest on these notes is payable semiannually in arrears beginning in may 2015 .
( e ) u.s .
dollar equivalents for foreign currency notes were calculated based on exchange rates on the date of issuance .
the net proceeds from the sale of the securities listed in the table above will be used for general corporate purposes .
the weighted-average time to maturity of our long-term debt was 10.8 years at the end of 2013 and 2014 .
2022 off-balance sheet arrangements and aggregate contractual obligations we have no off-balance sheet arrangements , including special purpose entities , other than guarantees and contractual obligations discussed below .
guarantees 2013 at december 31 , 2014 , we were contingently liable for $ 1.0 billion of guarantees of our own performance , which were primarily related to excise taxes on the shipment of our products .
there is no liability in the consolidated financial statements associated with these guarantees .
at december 31 , 2014 , our third-party guarantees were insignificant. .

Table:
type		face value ( e )	interest rate	issuance	maturity
euro notes	( a )	20ac750 ( approximately $ 1029 )	1.875% ( 1.875 % )	march 2014	march 2021
euro notes	( a )	20ac1000 ( approximately $ 1372 )	2.875% ( 2.875 % )	march 2014	march 2026
euro notes	( b )	20ac500 ( approximately $ 697 )	2.875% ( 2.875 % )	may 2014	may 2029
swiss franc notes	( c )	chf275 ( approximately $ 311 )	0.750% ( 0.750 % )	may 2014	december 2019
swiss franc notes	( b )	chf250 ( approximately $ 283 )	1.625% ( 1.625 % )	may 2014	may 2024
u.s . dollar notes	( d )	$ 500	1.250% ( 1.250 % )	november 2014	november 2017
u.s . dollar notes	( d )	$ 750	3.250% ( 3.250 % )	november 2014	november 2024
u.s . dollar notes	( d )	$ 750	4.250% ( 4.250 % )	november 2014	november 2044

Post-table text:
our debt issuances in 2014 were as follows : ( in millions ) type face value ( e ) interest rate issuance maturity euro notes ( a ) 20ac750 ( approximately $ 1029 ) 1.875% ( 1.875 % ) march 2014 march 2021 euro notes ( a ) 20ac1000 ( approximately $ 1372 ) 2.875% ( 2.875 % ) march 2014 march 2026 euro notes ( b ) 20ac500 ( approximately $ 697 ) 2.875% ( 2.875 % ) may 2014 may 2029 swiss franc notes ( c ) chf275 ( approximately $ 311 ) 0.750% ( 0.750 % ) may 2014 december 2019 swiss franc notes ( b ) chf250 ( approximately $ 283 ) 1.625% ( 1.625 % ) may 2014 may 2024 u.s .
dollar notes ( d ) $ 500 1.250% ( 1.250 % ) november 2014 november 2017 u.s .
dollar notes ( d ) $ 750 3.250% ( 3.250 % ) november 2014 november 2024 u.s .
dollar notes ( d ) $ 750 4.250% ( 4.250 % ) november 2014 november 2044 ( a ) interest on these notes is payable annually in arrears beginning in march 2015 .
( b ) interest on these notes is payable annually in arrears beginning in may 2015 .
( c ) interest on these notes is payable annually in arrears beginning in december 2014 .
( d ) interest on these notes is payable semiannually in arrears beginning in may 2015 .
( e ) u.s .
dollar equivalents for foreign currency notes were calculated based on exchange rates on the date of issuance .
the net proceeds from the sale of the securities listed in the table above will be used for general corporate purposes .
the weighted-average time to maturity of our long-term debt was 10.8 years at the end of 2013 and 2014 .
2022 off-balance sheet arrangements and aggregate contractual obligations we have no off-balance sheet arrangements , including special purpose entities , other than guarantees and contractual obligations discussed below .
guarantees 2013 at december 31 , 2014 , we were contingently liable for $ 1.0 billion of guarantees of our own performance , which were primarily related to excise taxes on the shipment of our products .
there is no liability in the consolidated financial statements associated with these guarantees .
at december 31 , 2014 , our third-party guarantees were insignificant. .

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 amount of long-term debt is due in the next 36 months for entergy corporation as of december 31 , 2013 , in millions?

Pre-table text:
entergy corporation and subsidiaries notes to financial statements ( a ) consists of pollution control revenue bonds and environmental revenue bonds , some of which are secured by collateral first mortgage bonds .
( b ) these notes do not have a stated interest rate , but have an implicit interest rate of 4.8% ( 4.8 % ) .
( c ) pursuant to the nuclear waste policy act of 1982 , entergy 2019s nuclear owner/licensee subsidiaries have contracts with the doe for spent nuclear fuel disposal service .
the contracts include a one-time fee for generation prior to april 7 , 1983 .
entergy arkansas is the only entergy company that generated electric power with nuclear fuel prior to that date and includes the one-time fee , plus accrued interest , in long-term ( d ) see note 10 to the financial statements for further discussion of the waterford 3 and grand gulf lease obligations .
( e ) the fair value excludes lease obligations of $ 149 million at entergy louisiana and $ 97 million at system energy , long-term doe obligations of $ 181 million at entergy arkansas , and the note payable to nypa of $ 95 million at entergy , and includes debt due within one year .
fair values are classified as level 2 in the fair value hierarchy discussed in note 16 to the financial statements and are based on prices derived from inputs such as benchmark yields and reported trades .
the annual long-term debt maturities ( excluding lease obligations and long-term doe obligations ) for debt outstanding as of december 31 , 2013 , for the next five years are as follows : amount ( in thousands ) .

Table:
	amount ( in thousands )
2014	$ 385373
2015	$ 1110566
2016	$ 270852
2017	$ 766801
2018	$ 1324616

Post-table text:
in november 2000 , entergy 2019s non-utility nuclear business purchased the fitzpatrick and indian point 3 power plants in a seller-financed transaction .
entergy issued notes to nypa with seven annual installments of approximately $ 108 million commencing one year from the date of the closing , and eight annual installments of $ 20 million commencing eight years from the date of the closing .
these notes do not have a stated interest rate , but have an implicit interest rate of 4.8% ( 4.8 % ) .
in accordance with the purchase agreement with nypa , the purchase of indian point 2 in 2001 resulted in entergy becoming liable to nypa for an additional $ 10 million per year for 10 years , beginning in september 2003 .
this liability was recorded upon the purchase of indian point 2 in september 2001 .
in july 2003 a payment of $ 102 million was made prior to maturity on the note payable to nypa .
under a provision in a letter of credit supporting these notes , if certain of the utility operating companies or system energy were to default on other indebtedness , entergy could be required to post collateral to support the letter of credit .
entergy gulf states louisiana , entergy louisiana , entergy mississippi , entergy texas , and system energy have obtained long-term financing authorizations from the ferc that extend through october 2015 .
entergy arkansas has obtained long-term financing authorization from the apsc that extends through december 2015 .
entergy new orleans has obtained long-term financing authorization from the city council that extends through july 2014 .
capital funds agreement pursuant to an agreement with certain creditors , entergy corporation has agreed to supply system energy with sufficient capital to : 2022 maintain system energy 2019s equity capital at a minimum of 35% ( 35 % ) of its total capitalization ( excluding short- term debt ) ; .

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 the estimated purchase price of r2 is paid in cash?

Pre-table text:
hologic , inc .
notes to consolidated financial statements ( continued ) ( in thousands , except per share data ) purchased products that the company continues to sell as well as utilize to enhance and incorporate into the company 2019s existing products .
the intangible assets are expected to be amortized on a straight-line basis over the expected useful lives as the anticipated undiscounted cash flows are relatively consistent over the expected useful lives of the intangible assets .
the estimated $ 600 of purchase price allocated to in-process research and development projects related to aeg 2019s organic photoconductor coating and selenium product lines .
the deferred income tax liability relates to the tax effect of acquired identifiable intangible assets , and fair value adjustments to acquired inventory , land , building and related improvements as such amounts are not deductible for tax purposes .
the company had an existing relationship with aeg as a supplier of inventory items .
the supply agreement was entered into in prior years at arm 2019s length terms and conditions .
no minimum purchase requirements existed and the pricing was consistent with other vendor agreements .
acquisition of r2 technology , inc .
on july 13 , 2006 , the company completed the acquisition of r2 technology , inc .
( r2 ) pursuant to an agreement and plan of merger dated april 24 , 2006 .
the results of operations for r2 have been included in the company 2019s consolidated financial statements from the date of acquisition as part of its mammography/breast care business segment .
r2 , previously located in santa clara , california , develops and sells computer-aided detection technology and products ( cad ) , an innovative technology that assists radiologists in the early detection of breast cancer .
the aggregate purchase price for r2 of approximately $ 220600 consisted of approximately 4400 shares of hologic common stock valued at $ 205500 , cash paid of $ 6900 , debt assumed of $ 5700 and approximately $ 2500 for acquisition related fees and expenses .
the company determined the fair value of the shares issued in connection with the acquisition in accordance with eitf issue no .
99-12 , determination of the measurement date for the market price of acquirer securities issued in a purchase business combination .
the components and allocation of the purchase price , consists of the following approximate amounts: .

Table:
net tangible assets acquired as of july 13 2006	$ 1200
in-process research and development	10200
developed technology and know how	39500
customer relationship	15700
trade name	3300
order backlog	800
deferred income taxes	4400
goodwill	145500
estimated purchase price	$ 220600

Post-table text:
the company finalized and completed a plan to restructure certain of r2 2019s historical activities .
as of the acquisition date the company recorded a liability of approximately $ 798 in accordance with eitf issue no .
95-3 , recognition of liabilities in connection with a purchase business combination , related to the termination of certain employees and loss related to the abandonment of certain lease space under this plan .
all amounts under this plan have been paid as of september 29 , 2007 .
the company reduced goodwill related to the r2 acquisition in the amount of approximately $ 400 during the year ended september 29 , 2007 .
the reduction was primarily related to a change in the preliminary valuation of certain assets and liabilities acquired based on information received during the year .
the final purchase price allocations were completed within one year of 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 portion of the total long-term obligations are incurred from long-term debt?

Pre-table text:
the following table summarizes our future estimated cash payments under existing contractual obligations , including payments due by period: .

Table:
in millions	payments due by fiscal year total	payments due by fiscal year 2020	payments due by fiscal year 2021 -22	payments due by fiscal year 2023 -24	payments due by fiscal year 2025 and thereafter
long-term debt ( a )	$ 13093.0	$ 1396.3	$ 3338.4	$ 2810.2	$ 5548.1
accrued interest	92.6	92.6	-	-	-
operating leases ( b )	482.6	120.0	186.7	112.9	63.0
capital leases	0.3	0.2	0.1	-	-
purchase obligations ( c )	2961.8	2605.1	321.9	27.6	7.2
total contractual obligations	16630.3	4214.2	3847.1	2950.7	5618.3
other long-term obligations ( d )	1302.4	-	-	-	-
total long-term obligations	$ 17932.7	$ 4214.2	$ 3847.1	$ 2950.7	$ 5618.3

Post-table text:
( a ) amounts represent the expected cash payments of our long-term debt and do not include $ 0.3 million for capital leases or $ 72.0 million for net unamortized debt issuance costs , premiums and discounts , and fair value adjustments .
( b ) operating leases represents the minimum rental commitments under non-cancelable operating leases .
( c ) the majority of the purchase obligations represent commitments for raw material and packaging to be utilized in the normal course of business and for consumer marketing spending commitments that support our brands .
for purposes of this table , arrangements are considered purchase obligations if a contract specifies all significant terms , including fixed or minimum quantities to be purchased , a pricing structure , and approximate timing of the transaction .
most arrangements are cancelable without a significant penalty and with short notice ( usually 30 days ) .
any amounts reflected on the consolidated balance sheets as accounts payable and accrued liabilities are excluded from the table above .
( d ) the fair value of our foreign exchange , equity , commodity , and grain derivative contracts with a payable position to the counterparty was $ 17.3 million as of may 26 , 2019 , based on fair market values as of that date .
future changes in market values will impact the amount of cash ultimately paid or received to settle those instruments in the future .
other long-term obligations mainly consist of liabilities for accrued compensation and benefits , including the underfunded status of certain of our defined benefit pension , other postretirement benefit , and postemployment benefit plans , and miscellaneous liabilities .
we expect to pay approximately $ 20 million of benefits from our unfunded postemployment benefit plans and approximately $ 18 million of deferred compensation in fiscal 2020 .
we are unable to reliably estimate the amount of these payments beyond fiscal 2020 .
as of may 26 , 2019 , our total liability for uncertain tax positions and accrued interest and penalties was $ 165.1 million .
significant accounting estimates for a complete description of our significant accounting policies , please see note 2 to the consolidated financial statements in item 8 of this report .
our significant accounting estimates are those that have a meaningful impact on the reporting of our financial condition and results of operations .
these estimates include our accounting for promotional expenditures , valuation of long-lived assets , intangible assets , redeemable interest , stock-based compensation , income taxes , and defined benefit pension , other postretirement benefit , and postemployment benefit plans .
revenue recognition our revenues are reported net of variable consideration and consideration payable to our customers , including trade promotion , consumer coupon redemption and other costs , including estimated allowances for returns , unsalable product , and prompt pay discounts .
trade promotions are recorded using significant judgment of estimated participation and performance levels for offered programs at the time of sale .
differences between estimated expenses and actual costs are recognized as a change in management estimate in a subsequent period .
our accrued trade liabilities were $ 484 million as of may 26 , 2019 , and $ 500 million as of may 27 , 2018 .
because these amounts are significant , if our estimates are inaccurate we would have to make adjustments in subsequent periods that could have a significant effect on our results of 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 was the mathematical range for the postretirement benefit plans?

Pre-table text:
notes to consolidated financial statements 2013 ( continued ) ( amounts in millions , except per share amounts ) cash flows for 2010 , we expect to contribute $ 25.2 and $ 9.2 to our foreign pension plans and domestic pension plans , respectively .
a significant portion of our contributions to the foreign pension plans relate to the u.k .
pension plan .
additionally , we are in the process of modifying the schedule of employer contributions for the u.k .
pension plan and we expect to finalize this during 2010 .
as a result , we expect our contributions to our foreign pension plans to increase from current levels in 2010 and subsequent years .
during 2009 , we contributed $ 31.9 to our foreign pension plans and contributions to the domestic pension plan were negligible .
the following estimated future benefit payments , which reflect future service , as appropriate , are expected to be paid in the years indicated below .
domestic pension plans foreign pension plans postretirement benefit plans .

Table:
years	domestic pension plans	foreign pension plans	postretirement benefit plans
2010	$ 17.2	$ 23.5	$ 5.8
2011	11.1	24.7	5.7
2012	10.8	26.4	5.7
2013	10.5	28.2	5.6
2014	10.5	32.4	5.5
2015 2013 2019	48.5	175.3	24.8

Post-table text:
the estimated future payments for our postretirement benefit plans are before any estimated federal subsidies expected to be received under the medicare prescription drug , improvement and modernization act of 2003 .
federal subsidies are estimated to range from $ 0.5 in 2010 to $ 0.6 in 2014 and are estimated to be $ 2.4 for the period 2015-2019 .
savings plans we sponsor defined contribution plans ( the 201csavings plans 201d ) that cover substantially all domestic employees .
the savings plans permit participants to make contributions on a pre-tax and/or after-tax basis and allows participants to choose among various investment alternatives .
we match a portion of participant contributions based upon their years of service .
amounts expensed for the savings plans for 2009 , 2008 and 2007 were $ 35.1 , $ 29.6 and $ 31.4 , respectively .
expense includes a discretionary company contribution of $ 3.8 , $ 4.0 and $ 4.9 offset by participant forfeitures of $ 2.7 , $ 7.8 , $ 6.0 in 2009 , 2008 and 2007 , respectively .
in addition , we maintain defined contribution plans in various foreign countries and contributed $ 25.0 , $ 28.7 and $ 26.7 to these plans in 2009 , 2008 and 2007 , respectively .
deferred compensation and benefit arrangements we have deferred compensation arrangements which ( i ) permit certain of our key officers and employees to defer a portion of their salary or incentive compensation , or ( ii ) require us to contribute an amount to the participant 2019s account .
the arrangements typically provide that the participant will receive the amounts deferred plus interest upon attaining certain conditions , such as completing a certain number of years of service or upon retirement or termination .
as of december 31 , 2009 and 2008 , the deferred compensation liability balance was $ 100.3 and $ 107.6 , respectively .
amounts expensed for deferred compensation arrangements in 2009 , 2008 and 2007 were $ 11.6 , $ 5.7 and $ 11.9 , respectively .
we have deferred benefit arrangements with certain key officers and employees that provide participants with an annual payment , payable when the participant attains a certain age and after the participant 2019s employment has terminated .
the deferred benefit liability was $ 178.2 and $ 182.1 as of december 31 , 2009 and 2008 , respectively .
amounts expensed for deferred benefit arrangements in 2009 , 2008 and 2007 were $ 12.0 , $ 14.9 and $ 15.5 , respectively .
we have purchased life insurance policies on participants 2019 lives to assist in the funding of the related deferred compensation and deferred benefit liabilities .
as of december 31 , 2009 and 2008 , the cash surrender value of these policies was $ 119.4 and $ 100.2 , respectively .
in addition to the life insurance policies , certain investments are held for the purpose of paying the deferred compensation and deferred benefit liabilities .
these investments , along with the life insurance policies , are held in a separate revocable trust for the purpose of paying the deferred compensation and the deferred benefit .

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 balance of the prudential insurance company of america from 2016 to 2017?

Pre-table text:
15 .
commitments and contingencies in the ordinary course of business , the company is involved in lawsuits , arbitrations and other formal and informal dispute resolution procedures , the outcomes of which will determine the company 2019s rights and obligations under insurance and reinsurance agreements .
in some disputes , the company seeks to enforce its rights under an agreement or to collect funds owing to it .
in other matters , the company is resisting attempts by others to collect funds or enforce alleged rights .
these disputes arise from time to time and are ultimately resolved through both informal and formal means , including negotiated resolution , arbitration and litigation .
in all such matters , the company believes that its positions are legally and commercially reasonable .
the company considers the statuses of these proceedings when determining its reserves for unpaid loss and loss adjustment expenses .
aside from litigation and arbitrations related to these insurance and reinsurance agreements , the company is not a party to any other material litigation or arbitration .
the company has entered into separate annuity agreements with the prudential insurance of america ( 201cthe prudential 201d ) and an additional unaffiliated life insurance company in which the company has either purchased annuity contracts or become the assignee of annuity proceeds that are meant to settle claim payment obligations in the future .
in both instances , the company would become contingently liable if either the prudential or the unaffiliated life insurance company were unable to make payments related to the respective annuity contract .
the table below presents the estimated cost to replace all such annuities for which the company was contingently liable for the periods indicated: .

Table:
( dollars in thousands )	at december 31 , 2017	at december 31 , 2016
the prudential insurance company of america	$ 144618	$ 146507
unaffiliated life insurance company	34444	33860

Post-table text:
16 .
share-based compensation plans the company has a 2010 stock incentive plan ( 201c2010 employee plan 201d ) , a 2009 non-employee director stock option and restricted stock plan ( 201c2009 director plan 201d ) and a 2003 non-employee director equity compensation plan ( 201c2003 director plan 201d ) .
under the 2010 employee plan , 4000000 common shares have been authorized to be granted as non- qualified share options , incentive share options , share appreciation rights , restricted share awards or performance share unit awards to officers and key employees of the company .
at december 31 , 2017 , there were 2553473 remaining shares available to be granted under the 2010 employee plan .
the 2010 employee plan replaced a 2002 employee plan , which replaced a 1995 employee plan ; therefore , no further awards will be granted under the 2002 employee plan or the 1995 employee plan .
through december 31 , 2017 , only non-qualified share options , restricted share awards and performance share unit awards had been granted under the employee plans .
under the 2009 director plan , 37439 common shares have been authorized to be granted as share options or restricted share awards to non-employee directors of the company .
at december 31 , 2017 , there were 34957 remaining shares available to be granted under the 2009 director plan .
the 2009 director plan replaced a 1995 director plan , which expired .
under the 2003 director plan , 500000 common shares have been authorized to be granted as share options or share awards to non-employee directors of the company .
at december 31 , 2017 there were 346714 remaining shares available to be granted under the 2003 director plan. .

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 2017 what was the ratio of the htm investment securities ( period-end ) compared to investment securities portfolio ( period 2013end )

Pre-table text:
management 2019s discussion and analysis 78 jpmorgan chase & co./2018 form 10-k treasury and cio overview treasury and cio is predominantly responsible for measuring , monitoring , reporting and managing the firm 2019s liquidity , funding , capital , structural interest rate and foreign exchange risks .
the risks managed by treasury and cio arise from the activities undertaken by the firm 2019s four major reportable business segments to serve their respective client bases , which generate both on- and off- balance sheet assets and liabilities .
treasury and cio seek to achieve the firm 2019s asset-liability management objectives generally by investing in high- quality securities that are managed for the longer-term as part of the firm 2019s investment securities portfolio .
treasury and cio also use derivatives to meet the firm 2019s asset- liability management objectives .
for further information on derivatives , refer to note 5 .
in addition , treasury and cio manage the firm 2019s cash position primarily through depositing at central banks and investing in short-term instruments .
for further information on liquidity and funding risk , refer to liquidity risk management on pages 95 2013100 .
for information on interest rate , foreign exchange and other risks , refer to market risk management on pages 124 2013131 .
the investment securities portfolio primarily consists of agency and nonagency mortgage-backed securities , u.s .
and non-u.s .
government securities , obligations of u.s .
states and municipalities , other abs and corporate debt securities .
at december 31 , 2018 , the investment securities portfolio was $ 260.1 billion , and the average credit rating of the securities comprising the portfolio was aa+ ( based upon external ratings where available and , where not available , based primarily upon internal ratings that correspond to ratings as defined by s&p and moody 2019s ) .
refer to note 10 for further information on the firm 2019s investment securities portfolio .
selected income statement and balance sheet data as of or for the year ended december 31 , ( in millions ) 2018 2017 2016 investment securities gains/ ( losses ) $ ( 395 ) $ ( 78 ) $ 132 available-for-sale ( 201cafs 201d ) investment securities ( average ) 203449 219345 226892 held-to-maturity ( 201chtm 201d ) investment securities ( average ) 31747 47927 51358 investment securities portfolio ( average ) 235197 267272 278250 afs investment securities ( period-end ) 228681 200247 236670 htm investment securities ( period-end ) 31434 47733 50168 investment securities portfolio ( period 2013end ) 260115 247980 286838 as permitted by the new hedge accounting guidance , the firm elected to transfer certain investment securities from htm to afs in the first quarter of 2018 .
for additional information , refer to notes 1 and 10. .

Table:
as of or for the year ended december 31 ( in millions )	2018	2017	2016
investment securities gains/ ( losses )	$ -395 ( 395 )	$ -78 ( 78 )	$ 132
available-for-sale ( 201cafs 201d ) investment securities ( average )	203449	219345	226892
held-to-maturity ( 201chtm 201d ) investment securities ( average )	31747	47927	51358
investment securities portfolio ( average )	235197	267272	278250
afs investment securities ( period-end )	228681	200247	236670
htm investment securities ( period-end )	31434	47733	50168
investment securities portfolio ( period 2013end )	260115	247980	286838

Post-table text:
management 2019s discussion and analysis 78 jpmorgan chase & co./2018 form 10-k treasury and cio overview treasury and cio is predominantly responsible for measuring , monitoring , reporting and managing the firm 2019s liquidity , funding , capital , structural interest rate and foreign exchange risks .
the risks managed by treasury and cio arise from the activities undertaken by the firm 2019s four major reportable business segments to serve their respective client bases , which generate both on- and off- balance sheet assets and liabilities .
treasury and cio seek to achieve the firm 2019s asset-liability management objectives generally by investing in high- quality securities that are managed for the longer-term as part of the firm 2019s investment securities portfolio .
treasury and cio also use derivatives to meet the firm 2019s asset- liability management objectives .
for further information on derivatives , refer to note 5 .
in addition , treasury and cio manage the firm 2019s cash position primarily through depositing at central banks and investing in short-term instruments .
for further information on liquidity and funding risk , refer to liquidity risk management on pages 95 2013100 .
for information on interest rate , foreign exchange and other risks , refer to market risk management on pages 124 2013131 .
the investment securities portfolio primarily consists of agency and nonagency mortgage-backed securities , u.s .
and non-u.s .
government securities , obligations of u.s .
states and municipalities , other abs and corporate debt securities .
at december 31 , 2018 , the investment securities portfolio was $ 260.1 billion , and the average credit rating of the securities comprising the portfolio was aa+ ( based upon external ratings where available and , where not available , based primarily upon internal ratings that correspond to ratings as defined by s&p and moody 2019s ) .
refer to note 10 for further information on the firm 2019s investment securities portfolio .
selected income statement and balance sheet data as of or for the year ended december 31 , ( in millions ) 2018 2017 2016 investment securities gains/ ( losses ) $ ( 395 ) $ ( 78 ) $ 132 available-for-sale ( 201cafs 201d ) investment securities ( average ) 203449 219345 226892 held-to-maturity ( 201chtm 201d ) investment securities ( average ) 31747 47927 51358 investment securities portfolio ( average ) 235197 267272 278250 afs investment securities ( period-end ) 228681 200247 236670 htm investment securities ( period-end ) 31434 47733 50168 investment securities portfolio ( period 2013end ) 260115 247980 286838 as permitted by the new hedge accounting guidance , the firm elected to transfer certain investment securities from htm to afs in the first quarter of 2018 .
for additional information , refer to notes 1 and 10. .

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

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


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

[User]
Question:
what was the change in receivables for recoverable costs from certain states , under programs to assist companies in clean-up efforts related to underground storage tanks between december 31 , 2009 and 2008 , in millions?

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

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

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

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

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