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

[User]
Question:
what was the percentage change in cash capital investments in track from 2005 to 2006?

Pre-table text:
the table below details cash capital investments for the years ended december 31 , 2006 , 2005 , and 2004 .
millions of dollars 2006 2005 2004 .

Table:
millions of dollars	2006	2005	2004
track	$ 1487	$ 1472	$ 1328
capacity and commercial facilities	510	509	347
locomotives and freight cars	135	98	125
other	110	90	76
total	$ 2242	$ 2169	$ 1876

Post-table text:
in 2007 , we expect our total capital investments to be approximately $ 3.2 billion , which may include long- term leases .
these investments will be used to maintain track and structures , continue capacity expansions on our main lines in constrained corridors , remove bottlenecks , upgrade and augment equipment to better meet customer needs , build and improve facilities and terminals , and develop and implement new technologies .
we designed these investments to maintain infrastructure for safety , enhance customer service , promote growth , and improve operational fluidity .
we expect to fund our 2007 cash capital investments through cash generated from operations , the sale or lease of various operating and non-operating properties , and cash on hand at december 31 , 2006 .
we expect that these sources will continue to provide sufficient funds to meet our expected capital requirements for 2007 .
for the years ended december 31 , 2006 , 2005 , and 2004 , our ratio of earnings to fixed charges was 4.4 , 2.9 , and 2.1 , respectively .
the increases in 2006 and 2005 were driven by higher net income .
the ratio of earnings to fixed charges was computed on a consolidated basis .
earnings represent income from continuing operations , less equity earnings net of distributions , plus fixed charges and income taxes .
fixed charges represent interest charges , amortization of debt discount , and the estimated amount representing the interest portion of rental charges .
see exhibit 12 for the calculation of the ratio of earnings to fixed charges .
financing activities credit facilities 2013 on december 31 , 2006 , we had $ 2 billion in revolving credit facilities available , including $ 1 billion under a five-year facility expiring in march 2009 and $ 1 billion under a five-year facility expiring in march 2010 ( collectively , the "facilities" ) .
the facilities are designated for general corporate purposes and support the issuance of commercial paper .
neither of the facilities were drawn on in 2006 .
commitment fees and interest rates payable under the facilities are similar to fees and rates available to comparably rated investment-grade borrowers .
these facilities allow for borrowings at floating rates based on london interbank offered rates , plus a spread , depending upon our senior unsecured debt ratings .
the facilities require the maintenance of a minimum net worth and a debt to net worth coverage ratio .
at december 31 , 2006 , we were in compliance with these covenants .
the facilities do not include any other financial restrictions , credit rating triggers ( other than rating-dependent pricing ) , or any other provision that could require the posting of collateral .
in addition to our revolving credit facilities , we had $ 150 million in uncommitted lines of credit available , including $ 75 million that expires in march 2007 and $ 75 million expiring in may 2007 .
neither of these lines of credit were used as of december 31 , 2006 .
we must have equivalent credit available under our five-year facilities to draw on these $ 75 million lines .
dividends 2013 on january 30 , 2007 , we increased the quarterly dividend to $ 0.35 per share , payable beginning on april 2 , 2007 , to shareholders of record on february 28 , 2007 .
we expect to fund the increase in the quarterly dividend through cash generated from operations , the sale or lease of various operating and non-operating properties , and cash on hand at december 31 , 2006 .
dividend restrictions 2013 we are subject to certain restrictions related to the payment of cash dividends to our shareholders due to minimum net worth requirements under our credit facilities .
retained earnings available .

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 tax benefit would affect the effective tax rate if recognized as of december 31 , 2012?

Pre-table text:
19 .
income taxes ( continued ) capital loss carryforwards of $ 69 million and $ 90 million , which were acquired in the bgi transaction and will expire on or before 2013 .
at december 31 , 2012 and 2011 , the company had $ 95 million and $ 95 million of valuation allowances for deferred income tax assets , respectively , recorded on the consolidated statements of financial condition .
the year- over-year increase in the valuation allowance primarily related to certain foreign deferred income tax assets .
goodwill recorded in connection with the quellos transaction has been reduced during the period by the amount of tax benefit realized from tax-deductible goodwill .
see note 9 , goodwill , for further discussion .
current income taxes are recorded net in the consolidated statements of financial condition when related to the same tax jurisdiction .
as of december 31 , 2012 , the company had current income taxes receivable and payable of $ 102 million and $ 121 million , respectively , recorded in other assets and accounts payable and accrued liabilities , respectively .
as of december 31 , 2011 , the company had current income taxes receivable and payable of $ 108 million and $ 102 million , respectively , recorded in other assets and accounts payable and accrued liabilities , respectively .
the company does not provide deferred taxes on the excess of the financial reporting over tax basis on its investments in foreign subsidiaries that are essentially permanent in duration .
the excess totaled $ 2125 million and $ 1516 million as of december 31 , 2012 and 2011 , respectively .
the determination of the additional deferred income taxes on the excess has not been provided because it is not practicable due to the complexities associated with its hypothetical calculation .
the following tabular reconciliation presents the total amounts of gross unrecognized tax benefits : year ended december 31 , ( dollar amounts in millions ) 2012 2011 2010 .

Table:
( dollar amounts in millions )	year ended december 31 , 2012	year ended december 31 , 2011	year ended december 31 , 2010
balance at january 1	$ 349	$ 307	$ 285
additions for tax positions of prior years	4	22	10
reductions for tax positions of prior years	-1 ( 1 )	-1 ( 1 )	-17 ( 17 )
additions based on tax positions related to current year	69	46	35
lapse of statute of limitations	2014	2014	-8 ( 8 )
settlements	-29 ( 29 )	-25 ( 25 )	-2 ( 2 )
positions assumed in acquisitions	12	2014	4
balance at december 31	$ 404	$ 349	$ 307

Post-table text:
included in the balance of unrecognized tax benefits at december 31 , 2012 , 2011 and 2010 , respectively , are $ 250 million , $ 226 million and $ 194 million of tax benefits that , if recognized , would affect the effective tax rate .
the company recognizes interest and penalties related to income tax matters as a component of income tax expense .
related to the unrecognized tax benefits noted above , the company accrued interest and penalties of $ 3 million during 2012 and in total , as of december 31 , 2012 , had recognized a liability for interest and penalties of $ 69 million .
the company accrued interest and penalties of $ 10 million during 2011 and in total , as of december 31 , 2011 , had recognized a liability for interest and penalties of $ 66 million .
the company accrued interest and penalties of $ 8 million during 2010 and in total , as of december 31 , 2010 , had recognized a liability for interest and penalties of $ 56 million .
pursuant to the amended and restated stock purchase agreement , the company has been indemnified by barclays for $ 73 million and guggenheim for $ 6 million of unrecognized tax benefits .
blackrock is subject to u.s .
federal income tax , state and local income tax , and foreign income tax in multiple jurisdictions .
tax years after 2007 remain open to u.s .
federal income tax examination , tax years after 2005 remain open to state and local income tax examination , and tax years after 2006 remain open to income tax examination in the united kingdom .
with few exceptions , as of december 31 , 2012 , the company is no longer subject to u.s .
federal , state , local or foreign examinations by tax authorities for years before 2006 .
the internal revenue service ( 201cirs 201d ) completed its examination of blackrock 2019s 2006 and 2007 tax years in march 2011 .
in november 2011 , the irs commenced its examination of blackrock 2019s 2008 and 2009 tax years , and while the impact on the consolidated financial statements is undetermined , it is not expected to be material .
in july 2011 , the irs commenced its federal income tax audit of the bgi group , which blackrock acquired in december 2009 .
the tax years under examination are 2007 through december 1 , 2009 , and while the impact on the consolidated financial statements is undetermined , it is not expected to be material .
the company is currently under audit in several state and local jurisdictions .
the significant state and local income tax examinations are in california for tax years 2004 through 2006 , new york city for tax years 2007 through 2008 , and new jersey for tax years 2003 through 2009 .
no state and local income tax audits cover years earlier than 2007 except for california , new jersey and new york city .
no state and local income tax audits are expected to result in an assessment material to the consolidated financial statements. .

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

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


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

[User]
Question:
what is the total value of rsus converted to bhge rsus , in millions?

Pre-table text:
baker hughes , a ge company notes to consolidated and combined financial statements bhge 2017 form 10-k | 83 issuance pursuant to awards granted under the lti plan over its term which expires on the date of the annual meeting of the company in 2027 .
a total of 53.7 million shares of class a common stock are available for issuance as of december 31 , 2017 .
as a result of the acquisition of baker hughes , on july 3 , 2017 , each outstanding baker hughes stock option was converted into an option to purchase a share of class a common stock in the company .
consequently , we issued 6.8 million stock options which are fully vested .
each converted option is subject to the same terms and conditions as applied to the original option , and the per share exercise price of each converted option was reduced by $ 17.50 to reflect the per share amount of the special dividend pursuant to the agreement associated with the transactions .
additionally , as a result of the acquisition of baker hughes , there were 1.7 million baker hughes restricted stock units ( rsus ) that were converted to bhge rsus at a fair value of $ 40.18 .
stock-based compensation cost is measured at the date of grant based on the calculated fair value of the award and is generally recognized on a straight-line basis over the vesting period of the equity grant .
the compensation cost is determined based on awards ultimately expected to vest ; therefore , we have reduced the cost for estimated forfeitures based on historical forfeiture rates .
forfeitures are estimated at the time of grant and revised , if necessary , in subsequent periods to reflect actual forfeitures .
there were no stock-based compensation costs capitalized as the amounts were not material .
during the year ended december 31 , 2017 , we issued 2.1 million rsus and 1.6 million stock options under the lti plan .
these rsus and stock options generally vest in equal amounts over a three-year vesting period provided that the employee has remained continuously employed by the company through such vesting date .
stock based compensation expense was $ 37 million in 2017 .
included in this amount is $ 15 million of expense which relates to the acceleration of equity awards upon termination of employment of baker hughes employees with change in control agreements , and are included as part of "merger and related costs" in the consolidated and combined statements of income ( loss ) .
as bhge llc is a pass through entity , any tax benefit would be recognized by its partners .
due to its cumulative losses , bhge is unable to recognize a tax benefit on its share of stock related expenses .
stock options the fair value of each stock option granted is estimated using the black-scholes option pricing model .
the following table presents the weighted average assumptions used in the option pricing model for options granted under the lti plan .
the expected life of the options represents the period of time the options are expected to be outstanding .
the expected life is based on a simple average of the vesting term and original contractual term of the awards .
the expected volatility is based on the historical volatility of our five main competitors over a six year period .
the risk-free interest rate is based on the observed u.s .
treasury yield curve in effect at the time the options were granted .
the dividend yield is based on a five year history of dividend payouts in baker hughes. .

Table:
	2017
expected life ( years )	6
risk-free interest rate	2.1% ( 2.1 % )
volatility	36.4% ( 36.4 % )
dividend yield	1.2% ( 1.2 % )
weighted average fair value per share at grant date	$ 12.32

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 percentage of tax and accounting fees among the total acquisition-related costs?

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

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

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

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

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


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

[User]
Question:
what was the percentage change in the common stock and option

Pre-table text:
rights each holder of a share of outstanding common stock also holds one share purchase right ( a "right" ) for each share of common stock .
each right entitles the holder to purchase from the company one half of one-hundredth of a share of series a junior participating preferred stock , $ 0.01 par value ( the "junior preferred shares" ) , of the company at a price of $ 135 per one half of one-hundredth of a junior preferred share ( the "purchase price" ) .
the rights are not exercisable until the earlier of acquisition by a person or group of 15% ( 15 % ) or more of the outstanding common stock ( an "acquiring person" ) or the announcement of an intention to make or commencement of a tender offer or exchange offer , the consummation of which would result in the beneficial ownership by a person or group of 15% ( 15 % ) or more of the outstanding common stock .
in the event that any person or group becomes an acquiring person , each holder of a right other than the acquiring person will thereafter have the right to receive upon exercise that number of shares of common stock having a market value of two times the purchase price and , in the event that the company is acquired in a business combination transaction or 50% ( 50 % ) or more of its assets are sold , each holder of a right will thereafter have the right to receive upon exercise that number of shares of common stock of the acquiring company which at the time of the transaction will have a market value of two times the purchase price .
under certain specified circumstances , the board of directors of the company may cause the rights ( other than rights owned by such person or group ) to be exchanged , in whole or in part , for common stock or junior preferred shares , at an exchange rate of one share of common stock per right or one half of one-hundredth of a junior preferred share per right .
at any time prior to the acquisition by a person or group of beneficial ownership of 15% ( 15 % ) or more of the outstanding common stock , the board of directors of the company may redeem the rights in whole at a price of $ 0.01 per right .
common stock reserved for future issuance at december 31 , 2003 , the company has reserved shares of common stock for future issuance under all equity compensation plans as follows ( shares in thousands ) : p .
significant revenue arrangements the company has formed strategic collaborations with major pharmaceutical companies in the areas of drug discovery , development , and commercialization .
research and development agreements provide the company with financial support and other valuable resources for research programs and development of clinical drug candidates , product development and marketing and sales of products .
collaborative research and development agreements in the company's collaborative research , development and commercialization programs the company seeks to discover , develop and commercialize major pharmaceutical products in conjunction with and supported by the company's collaborators .
collaborative research and development arrangements provide research funding over an initial contract period with renewal and termination options that vary by agreement .
the agreements also include milestone payments based on the achievement or the occurrence of a designated event .
the agreements may also contain development reimbursement provisions , royalty rights or profit sharing rights and manufacturing options .
the terms of each agreement vary .
the company has entered into significant research and development collaborations with large pharmaceutical companies .
p .
significant revenue arrangements novartis in may 2000 , the company and novartis pharma ag ( "novartis" ) entered into an agreement to collaborate on the discovery , development and commercialization of small molecule drugs directed at targets in the kinase protein family .
under the agreement , novartis agreed to pay the company an up-front payment of $ 15000000 made upon signing of the agreement , up to $ 200000000 in product research funding over six .

Table:
common stock under stock and option plans	21829
common stock under the vertex purchase plan	249
common stock under the vertex 401 ( k ) plan	125
total	22203

Post-table text:
.

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

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


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

[User]
Question:
what is the difference between the highest and lowest return for the first year of the investment?

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

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

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

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

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


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

[User]
Question:
what portion of total future obligations is related to purchase obligations as of march 31 , 2007?

Pre-table text:
contractual obligations and commercial commitments the following table ( in thousands ) summarizes our contractual obligations at march 31 , 2007 and the effects such obligations are expected to have on our liquidity and cash flows in future periods. .

Table:
contractual obligations	payments due by fiscal year total	payments due by fiscal year less than 1 year	payments due by fiscal year 1-3 years	payments due by fiscal year 3-5 years	payments due by fiscal year more than 5 years
operating lease obligations	$ 7669	$ 1960	$ 3441	$ 1652	$ 616
purchase obligations	6421	6421	2014	2014	2014
total obligations	$ 14090	$ 8381	$ 3441	$ 1652	$ 616

Post-table text:
we have no long-term debt , capital leases or material commitments at march 31 , 2007 other than those shown in the table above .
in may 2005 , we acquired all the shares of outstanding capital stock of impella cardiosystems ag , a company headquartered in aachen , germany .
the aggregate purchase price excluding a contingent payment in the amount of $ 5.6 million made on january 30 , 2007 in the form of common stock , was approximately $ 45.1 million , which consisted of $ 42.2 million of our common stock , $ 1.6 million of cash paid to certain former shareholders of impella , and $ 1.3 million of transaction costs , consisting primarily of fees paid for financial advisory and legal services .
we may make additional contingent payments to impella 2019s former shareholders based on additional milestone payments related to fda approvals in the amount of up to $ 11.2 million .
these contingent payments may be made in a combination of cash or stock under circumstances described in the purchase agreement .
if any contingent payments are made , they will result in an increase to the carrying value of goodwill .
we apply the disclosure provisions of fin no .
45 , guarantor 2019s accounting and disclosure requirements for guarantees , including guarantees of indebtedness of others , and interpretation of fasb statements no .
5 , 57 and 107 and rescission of fasb interpretation no .
34 ( fin no .
45 ) to our agreements that contain guarantee or indemnification clauses .
these disclosure provisions expand those required by sfas no .
5 by requiring that guarantors disclose certain types of guarantees , even if the likelihood of requiring the guarantor 2019s performance is remote .
the following is a description of arrangements in which we are a guarantor .
we enter into agreements with other companies in the ordinary course of business , typically with underwriters , contractors , clinical sites and customers that include indemnification provisions .
under these provisions we generally indemnify and hold harmless the indemnified party for losses suffered or incurred by the indemnified party as a result of our activities .
these indemnification provisions generally survive termination of the underlying agreement .
the maximum potential amount of future payments we could be required to make under these indemnification provisions is unlimited .
we have never incurred any material costs to defend lawsuits or settle claims related to these indemnification agreements .
as a result , the estimated fair value of these agreements is minimal .
accordingly , we have no liabilities recorded for these agreements as of march 31 , 2007 .
clinical study agreements 2013 in our clinical study agreements , we have agreed to indemnify the participating institutions against losses incurred by them for claims related to any personal injury of subjects taking part in the study to the extent they relate to use of our devices in accordance with the clinical study agreement , the protocol for the device and our instructions .
the indemnification provisions contained within our clinical study agreements do not generally include limits on the claims .
we have never incurred any material costs related to the indemnification provisions contained in our clinical study agreements .
product warranties 2014we routinely accrue for estimated future warranty costs on our product sales at the time of shipment .
all of our products are subject to rigorous regulation and quality standards .
while we engage in extensive product quality programs and processes , including monitoring and evaluating the quality of our component suppliers , our warranty obligations are affected by product failure rates .
our operating results could be adversely affected if the actual cost of product failures exceeds the estimated warranty provision .
patent indemnifications 2014in many sales transactions , we indemnify customers against possible claims of patent infringement caused by our products .
the indemnifications contained within sales contracts usually do not include limits on the claims .
we have never incurred any material costs to defend lawsuits or settle patent infringement claims related to sales transactions .
under the provisions of fin no .
45 , intellectual property indemnifications require disclosure only. .

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

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


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

[User]
Question:
what percentage of total future minimum lease payments are due in 2009?

Pre-table text:
abiomed , inc .
and subsidiaries notes to consolidated financial statements 2014 ( continued ) ( 7 ) commitments and contingencies the company applies the disclosure provisions of fin no .
45 , guarantor 2019s accounting and disclosure requirements for guarantees , including guarantees of indebtedness of others , and interpretation of fasb statements no .
5 , 57 and 107 and rescission of fasb interpretation no .
34 ( fin no .
45 ) to its agreements that contain guarantee or indemnification clauses .
these disclosure provisions expand those required by sfas no .
5 accounting for contingencies , by requiring that guarantors disclose certain types of guarantees , even if the likelihood of requiring the guarantor 2019s performance is remote .
the following is a description of arrangements in which the company is a guarantor .
product warranties 2014the company routinely accrues for estimated future warranty costs on its product sales at the time of sale .
the ab5000 and bvs products are subject to rigorous regulation and quality standards .
operating results could be adversely effected if the actual cost of product failures exceeds the estimated warranty provision .
patent indemnifications 2014in many sales transactions , the company indemnifies customers against possible claims of patent infringement caused by the company 2019s products .
the indemnifications contained within sales contracts usually do not include limits on the claims .
the company has never incurred any material costs to defend lawsuits or settle patent infringement claims related to sales transactions .
under the provisions of fin no .
45 , intellectual property indemnifications require disclosure only .
as of march 31 , 2006 , the company had entered into leases for its facilities , including its primary operating facility in danvers , massachusetts , with terms through fiscal 2010 .
the danvers lease may be extended , at the company 2019s option , for two successive additional periods of five years each with monthly rent charges to be determined based on then current fair rental values .
the company 2019s lease for its aachen location expires in august 2008 unless an option to extend for an additional four years is exercised by the company .
in december 2005 we closed our office facility in the netherlands , recording a charge of approximately $ 58000 for the remaining lease term .
total rent expense under these leases , included in the accompanying consolidated statements of operations approximated $ 821000 , $ 824000 and $ 1262000 for the fiscal years ended march 31 , 2004 , 2005 and 2006 , respectively .
future minimum lease payments under all significant non-cancelable operating leases as of march 31 , 2006 are approximately as follows ( in thousands ) : fiscal year ending march 31 , operating leases .

Table:
fiscal year ending march 31,	operating leases
2007	1703
2008	1371
2009	1035
2010	710
total future minimum lease payments	$ 4819

Post-table text:
from time-to-time , the company is involved in legal and administrative proceedings and claims of various types .
while any litigation contains an element of uncertainty , management , in consultation with the company 2019s general counsel , presently believes that the outcome of each such other proceedings or claims which are pending or known to be threatened , or all of them combined , is not expected to have a material adverse effect on the company 2019s financial position , cash flow and results .
on may 15 , 2006 richard a .
nazarian , as selling stockholder representative , filed a demand for arbitration ( subsequently amended ) with the boston office of the american arbitration association .

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

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


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

[User]
Question:
what was the percentage increase of total deferred compensation plan investments from 2010 to 2011?\\n

Pre-table text:
contingent consideration of up to $ 13.8 million .
the contingent consideration arrangement requires additional cash payments to the former equity holders of lyric upon the achievement of certain technological and product development milestones payable during the period from june 2011 through june 2016 .
the company estimated the fair value of the contingent consideration arrangement utilizing the income approach .
changes in the fair value of the contingent consideration subsequent to the acquisition date primarily driven by assumptions pertaining to the achievement of the defined milestones will be recognized in operating income in the period of the estimated fair value change .
as of october 29 , 2011 , no contingent payments have been made and the fair value of the contingent consideration was approximately $ 14.0 million .
the company allocated the purchase price to the tangible and intangible assets acquired and liabilities assumed based on their estimated fair values at the date of acquisition , resulting in the recognition of $ 12.2 million of ipr&d , $ 18.9 million of goodwill and $ 3.3 million of net deferred tax liabilities .
the goodwill recognized is attributable to future technologies that have yet to be determined as well as the assembled workforce of lyric .
future technologies do not meet the criteria for recognition separately from goodwill because they are a part of future development and growth of the business .
none of the goodwill is expected to be deductible for tax purposes .
in addition , the company will be obligated to pay royalties to the former equity holders of lyric on revenue recognized from the sale of lyric products and licenses through the earlier of 20 years or the accrual of a maximum of $ 25 million .
royalty payments to lyric employees require post-acquisition services to be rendered and , as such , the company will record these amounts as compensation expense in the related periods .
as of october 29 , 2011 , no royalty payments have been made .
the company recognized $ 0.2 million of acquisition-related costs that were expensed in the third quarter of fiscal 2011 .
these costs are included in operating expenses in the consolidated statement of income .
the company has not provided pro forma results of operations for integrant , audioasics and lyric herein as they were not material to the company on either an individual or an aggregate basis .
the company included the results of operations of each acquisition in its consolidated statement of income from the date of such acquisition .
7 .
deferred compensation plan investments investments in the analog devices , inc .
deferred compensation plan ( the deferred compensation plan ) are classified as trading .
the components of the investments as of october 29 , 2011 and october 30 , 2010 were as follows: .

Table:
	2011	2010
money market funds	$ 17187	$ 1840
mutual funds	9223	6850
total deferred compensation plan investments	$ 26410	$ 8690

Post-table text:
the fair values of these investments are based on published market quotes on october 29 , 2011 and october 30 , 2010 , respectively .
adjustments to the fair value of , and income pertaining to , deferred compensation plan investments are recorded in operating expenses .
gross realized and unrealized gains and losses from trading securities were not material in fiscal 2011 , 2010 or 2009 .
the company has recorded a corresponding liability for amounts owed to the deferred compensation plan participants ( see note 10 ) .
these investments are specifically designated as available to the company solely for the purpose of paying benefits under the deferred compensation plan .
however , in the event the company became insolvent , the investments would be available to all unsecured general creditors .
8 .
other investments other investments consist of equity securities and other long-term investments .
investments are stated at fair value , which is based on market quotes or on a cost-basis , dependent on the nature of the investment , as appropriate .
adjustments to the fair value of investments classified as available-for-sale are recorded as an increase or decrease analog devices , inc .
notes to consolidated financial statements 2014 ( continued ) .

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

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


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

[User]
Question:
what would the amount accrued because of interest on the term loan facility after october 29 , 2011?

Pre-table text:
we hold an interest rate swap agreement to hedge the benchmark interest rate of our $ 375 million 5.0% ( 5.0 % ) senior unsecured notes due july 1 , 2014 .
the effect of the swap is to convert our 5.0% ( 5.0 % ) fixed interest rate to a variable interest rate based on the three-month libor plus 2.05% ( 2.05 % ) ( 2.42% ( 2.42 % ) as of october 29 , 2011 ) .
in addition , we have a term loan facility of $ 145 million that bears interest at a fluctuating rate for each period equal to the libor rate corresponding with the tenor of the interest period plus a spread of 1.25% ( 1.25 % ) ( 1.61% ( 1.61 % ) as of october 29 , 2011 ) .
if libor increases by 100 basis points , our annual interest expense would increase by approximately $ 5 million .
however , this hypothetical change in interest rates would not impact the interest expense on our $ 375 million of 3% ( 3 % ) fixed-rate debt , which is not hedged .
as of october 30 , 2010 , a similar 100 basis point increase in libor would have resulted in an increase of approximately $ 4 million to our annual interest expense .
foreign currency exposure as more fully described in note 2i in the notes to consolidated financial statements contained in item 8 of this annual report on form 10-k , we regularly hedge our non-u.s .
dollar-based exposures by entering into forward foreign currency exchange contracts .
the terms of these contracts are for periods matching the duration of the underlying exposure and generally range from one month to twelve months .
currently , our largest foreign currency exposure is the euro , primarily because our european operations have the highest proportion of our local currency denominated expenses .
relative to foreign currency exposures existing at october 29 , 2011 and october 30 , 2010 , a 10% ( 10 % ) unfavorable movement in foreign currency exchange rates over the course of the year would expose us to approximately $ 6 million in losses in earnings or cash flows .
the market risk associated with our derivative instruments results from currency exchange rates that are expected to offset the market risk of the underlying transactions , assets and liabilities being hedged .
the counterparties to the agreements relating to our foreign exchange instruments consist of a number of major international financial institutions with high credit ratings .
based on the credit ratings of our counterparties as of october 29 , 2011 , we do not believe that there is significant risk of nonperformance by them .
while the contract or notional amounts of derivative financial instruments provide one measure of the volume of these transactions , they do not represent the amount of our exposure to credit risk .
the amounts potentially subject to credit risk ( arising from the possible inability of counterparties to meet the terms of their contracts ) are generally limited to the amounts , if any , by which the counterparties 2019 obligations under the contracts exceed our obligations to the counterparties .
the following table illustrates the effect that a 10% ( 10 % ) unfavorable or favorable movement in foreign currency exchange rates , relative to the u.s .
dollar , would have on the fair value of our forward exchange contracts as of october 29 , 2011 and october 30 , 2010: .

Table:
	october 29 2011	october 30 2010
fair value of forward exchange contracts asset	$ 2472	$ 7256
fair value of forward exchange contracts after a 10% ( 10 % ) unfavorable movement in foreign currency exchange rates asset	$ 17859	$ 22062
fair value of forward exchange contracts after a 10% ( 10 % ) favorable movement in foreign currency exchange rates liability	$ -13332 ( 13332 )	$ -7396 ( 7396 )

Post-table text:
fair value of forward exchange contracts after a 10% ( 10 % ) unfavorable movement in foreign currency exchange rates asset .
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$ 17859 $ 22062 fair value of forward exchange contracts after a 10% ( 10 % ) favorable movement in foreign currency exchange rates liability .
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$ ( 13332 ) $ ( 7396 ) the calculation assumes that each exchange rate would change in the same direction relative to the u.s .
dollar .
in addition to the direct effects of changes in exchange rates , such changes typically affect the volume of sales or the foreign currency sales price as competitors 2019 products become more or less attractive .
our sensitivity analysis of the effects of changes in foreign currency exchange rates does not factor in a potential change in sales levels or local currency selling prices. .

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

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


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

[User]
Question:
what percentage of total debt is due after 2012?

Pre-table text:
debt maturities 2013 the following table presents aggregate debt maturities as of december 31 , 2007 , excluding market value adjustments .
millions of dollars .

Table:
2008	$ 689
2009	542
2010	462
2011	550
2012	720
thereafter	4717
total debt	$ 7680

Post-table text:
at december 31 , 2007 , we reclassified as long-term debt approximately $ 550 million of debt due within one year that we intend to refinance .
this reclassification reflected our ability and intent to refinance any short- term borrowings and certain current maturities of long-term debt on a long-term basis .
at december 31 , 2006 , we did not reclassify any short-term debt as long-term debt as we did not intend to refinance at that mortgaged properties 2013 equipment with a carrying value of approximately $ 2.8 billion at both december 31 , 2007 and 2006 serves as collateral for capital leases and other types of equipment obligations in accordance with the secured financing arrangements utilized to acquire such railroad equipment .
as a result of the merger of missouri pacific railroad company ( mprr ) with and into uprr on january 1 , 1997 , and pursuant to the underlying indentures for the mprr mortgage bonds , uprr must maintain the same value of assets after the merger in order to comply with the security requirements of the mortgage bonds .
as of the merger date , the value of the mprr assets that secured the mortgage bonds was approximately $ 6.0 billion .
in accordance with the terms of the indentures , this collateral value must be maintained during the entire term of the mortgage bonds irrespective of the outstanding balance of such bonds .
credit facilities 2013 on december 31 , 2007 , $ 1.9 billion of credit was available under our revolving credit facility ( the facility ) , which we entered into on april 20 , 2007 .
the facility is designated for general corporate purposes and supports the issuance of commercial paper .
we did not draw on the facility during 2007 .
commitment fees and interest rates payable under the facility are similar to fees and rates available to comparably rated , investment-grade borrowers .
the facility allows for borrowings at floating rates based on london interbank offered rates , plus a spread , depending upon our senior unsecured debt ratings .
the facility requires the maintenance of a debt to net worth coverage ratio .
at december 31 , 2007 , we were in compliance with this covenant .
the facility does not include any other financial restrictions , credit rating triggers ( other than rating-dependent pricing ) , or any other provision that could require us to post collateral .
the facility , which expires in april 2012 , replaced two $ 1 billion , 5-year facilities with terms ending in march 2009 and march 2010 .
the facility includes terms that are comparable with those of the prior facilities , although the minimum net worth requirement of $ 7.5 billion in prior facilities was removed , and the facility includes a change-of-control provision .
in addition to our revolving credit facility , a $ 75 million uncommitted line of credit was available .
the line of credit expires in april 2008 , and was not used in 2007 .
we must have equivalent credit available under our five-year facility to draw on this $ 75 million line .
dividend restrictions 2013 our revolving credit facility includes a debt-to-net worth covenant that , under certain circumstances , would restrict the payment of cash dividends to our shareholders .
the amount of retained earnings available for dividends was $ 11.5 billion and $ 7.8 billion at december 31 , 2007 and december 31 , 2006 , respectively .
this facility replaced two credit facilities that had minimum net worth covenants that were more restrictive with respect to the amount of retained earnings available for dividends at december 31 , 2006. .

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"]}