The Company had capital loss carryforwards for federal income tax purposes of $4,357 at December 31, 2012 and 2011, respectively.
The Company has recognized a full valuation allowance for the capital loss carryforwards because the Company does not believe these losses are more likely than not to be recovered.
The Company files income tax returns in the United States federal jurisdiction and various state and foreign jurisdictions.
With few exceptions, the Company is no longer subject to U. S.  federal, state or local or non-U.
S income tax examinations by tax authorities for years before 2007.
The Company has state income tax examinations in progress and does not expect material adjustments to result.
The Patient Protection and Affordable Care Act (the “PPACA”) became law on March 23, 2010, and the Health Care and Education Reconciliation Act of 2010 became law on March 30, 2010, which makes various amendments to certain aspects of the PPACA (together, the “Acts”).
The PPACA effectively changes the tax treatment of federal subsidies paid to sponsors of retiree health benefit plans that provide a benefit that is at least actuarially equivalent to the benefits under Medicare Part D.  The Acts effectively make the subsidy payments taxable in tax years beginning after December 31, 2012 and as a result, the Company followed its original accounting for the underfunded status of the other postretirement benefits for the Medicare Part D adjustment and recorded a reduction in deferred tax assets and an increase in its regulatory assets amounting to $6,432.
The following table summarizes the changes in the Company’s gross liability, excluding interest and penalties, for unrecognized tax benefits:
## Table 0 ##
The liability balance includes amounts reflected as other long-term liabilities in the accompanying Consolidated Balance Sheets totaling $74,360 and $46,961 as of December 31, 2012 and 2011, respectively.
The total balance in the table above does not include interest and penalties of $260 and $214 as of December 31, 2012 and 2011, respectively, which is recorded as a component of income tax expense.
The majority of the increased tax position is attributable to temporary differences.
The increase in 2012 current period tax positions related primarily to the Company’s change in tax accounting method filed in 2008 for repair and maintenance costs on its utility assets.
The Company does not anticipate material changes to its unrecognized tax benefits within the next year.
If the Company sustains all of its positions at December 31, 2012 and 2011, an unrecognized tax benefit of $7,532 and $6,644, respectively, excluding interest and penalties, would impact the Company’s effective tax rate.
streamlining and vacancies, some of which have been back-filled with temporary labor and therefore included within contracted services in the operating supplies and services category below.
Partially offsetting the decrease was higher costs resulting from wage increases, higher stock-based compensation expense as well as increased costs due to the addition of employees from our New York acquisition.
The reduction in group insurance expense is mainly attributable to lower headcount as a result of vacancies, a decrease in the overall cost per person, as well as higher capitalization rates.
The decrease in pension expense was primarily due to decreased contributions in certain of our regulated operating companies whose costs are recovered based on our funding policy, which is to fund at least the greater of the minimum amount required by the Employee Retirement Income Security Act of 1974 or the normal cost.
Operating supplies and services include expenses for office operation, legal and other professional services, including transportation expenses, information systems rental charges and other office equipment rental charges.
Overall, these costs increased $23.7 million, or 12.7%, for the year ended December 31, 2012 compared to the same period in 2011.
## Table 1 ##
The overall increase in operating supplies and services was primarily due to increased contracted services and higher other operating supplies and services.
The contracted services increase was mainly due to incremental costs associated with the backfilling of positions, including those vacated by employees who are assigned to our business transformation project; the use of contractors for other specific projects, the intent of which is to improve processes and operating efficiency and effectiveness over the long-term; and lastly additional costs resulting from the roll-out and stabilization of our ERP in the third quarter of 2012.
The increase in the other operating supplies and services costs is primarily related to the roll-out and stabilization of the ERP in addition to incremental expenses associated with our New York acquisition of $1.1 million, and an increase of $1.5 million for community relations and customer education in order to communicate the importance of water conservation.
Additionally, 2011 included a reduction of $2.2 million for an anticipated insurance recovery of expenses incurred as a result of severe weather storms, in particular Hurricane Irene, which is partially offset by a reduction recorded in 2012 of $1.0 million in anticipated insurance recovery of expenses incurred as a result of Hurricane Sandy.
Partially offsetting the increase in other operating supplies and services was a $2.1 million credit adjustment recorded in 2012 resulting from the finalization of rate decisions in California.
Maintenance materials and services, which includes emergency repair as well as costs for preventive maintenance, increased $8.0 million, or 10.9%, for 2012 compared to 2011.
## Table 2 ##
The increase of $8.0 million in 2012 is mainly attributable to increased preventive maintenance expenses throughout our regulated subsidiaries, including hydrant and tank painting, meter testing, pump, tank and well maintenance, and paving costs.
storms in the Northeast region of the United States during the third quarter of 2011.
The following table sets forth the amounts and percentages of Regulated Businesses’ revenues and billed water sales volume by customer class:
## Table 3 ##
The following discussion related to water services indicates the increase or decrease in the Regulated Businesses’ revenues and associated billed water sales volumes in gallons by customer class.
Water Services—Water service operating revenues from residential customers for year ended December 31, 2011 totaled $1,339.4 million, a $39.3 million increase, or 3.0%, over the same period of 2010, mainly due to rate increases offset by decreases in sales volume.
The volume of water sold to residential customers decreased by 3.3% for the year ended December 31, 2011 to 180.9 billion gallons, from 187.1 billion gallons for the same period in 2010.
We believe that factors contributing to the decline could include the aforementioned weather conditions in the third quarter 2011, an increased customer focus on conservation, the use of more efficient appliances and the current economic climate.
The extent to which these items individually contribute to the overall decline is difficult to measure.
Water service operating revenues from commercial water customers for the year ended December 31, 2011 increased by $17.2 million, or 3.8%, to $474.2 million for the same period in 2010.
These increases were mainly due to rate increases partially offset by decreases in sales volume.
The volume of water sold to commercial customers decreased by 3.1% for the year ended December 31, 2011, to 81.5 billion gallons, from 84.1 billion gallons for the year ended December 31, 2010.
We believe that factors contributing to this decline include wetter weather conditions, an increased customer focus on conservation as well as the current economic environment in certain areas in which we operate.
Similar to the above, the extent to which these items individually contribute to the overall decline is difficult to measure.
Water service operating revenues from industrial customers totaled $116.0 million for the year ended December 31, 2011, an increase of $5.8 million, or 5.3%, from those recorded for the same period of 2010, mainly due to rate increases offset by a slight decrease in sales volume.
The volume of water sold to industrial customers totaled 39.3 billion gallons for the year ended December 31, 2011, a decrease of 1.5% from the 39.9 billion gallons for the year ended December 31, 2010.
Water service operating revenues from public and other customers, including municipal governments, other governmental entities and resale customers increased $10.9 million, or 3.7%, to $302.3 million, for the year ended December 31, 2011 from $291.4 million in the same period of 2010.
Revenues from municipal governments for fire protection services and customers requiring special private fire service facilities totaled $126.9 million for the year ended December 31, 2011, an increase of $7.1 million compared to the same period of 2010.
Revenues generated by sales to governmental entities and resale customers totaled $175.4 million, an increase of $3.8 million from the year ended December 31, 2010.
The increase in cash flows from operations for the year ended December 31, 2011 compared to the same period in 2010 is primarily attributable to additional revenues in 2011 offset by the receipt of a tax refund in the first half of 2010 that did not occur in 2011.
The Company expects to make pension and postretirement benefit contributions to the plan trusts of $95.1 million in 2013, of which $30.1 million was already made in 2013.
In addition, we estimate that contributions will amount to $73.4 million in 2014, $83.4 million in 2015, $92.7 million in 2016 and $95.1 million in 2017.
Actual amounts contributed could change materially from these estimates as a result of changes in assumptions and actual investment returns.
Cash Flows from Investing Activities Cash flows used in investing activities were as follows for the periods indicated:
## Table 4 ##
(1) Includes removal costs from property, plant and equipment retirements, net funds released and other.
The variance from 2011 to 2012 in cash flows used in investing is mainly attributable to the cash proceeds received from the sale of our Arizona and New Mexico subsidiaries in January 2012 partially offset by cash proceeds used for acquisition purposes, with the largest being the acquisition of additional regulated water and wastewater operations in New York Cash flows used in investing activities increased in 2011 compared to 2010 primarily due to an increase in our capital expenditures for the year ended December 31, 2011 which is attributable to the construction of and replacement of certain treatment facilities, and infrastructure in our Pennsylvania subsidiary as well as increased capital spending associated with our business transformation project as we moved into its design and build phase.
We estimate that business transformation project expenditures could be in the range of $280 million prior to any AFUDC allowed.
Through December 31, 2012 including AFUDC of $17.4 million, capital expenditures amount to $257.1 million on the project with $117.3 million spent in 2012.
As with any other initiative of this magnitude, there are risks that could result in increased costs.
Any technical difficulties in developing or implementing this initiative, such as implementing a successful change management process, may result in delays, which in turn, may increase the costs of the project and also delay and, perhaps, reduce any cost savings and efficiencies expected to result from the initiative.
When we make adjustments to our operations, we may incur incremental expenses prior to realizing the benefits of a more efficient workforce and operating structure.
While we believe such expenditures can be recovered through regulated rates, we can provide no guarantee that we will be able to achieve timely rate recovery of these increased costs associated with this transformation project.
Any such delays or difficulties encountered with such recovery may have a material and adverse impact on our business, customer relationships and financial results.
As previously noted, in 2013, we estimate that Company-funded capital investment will total approximately $950 million.
For years in the foreseeable future beyond 2013 we estimate that such investment will be between $800 million and $1 billion annually.
We intend to invest capital prudently to provide essential services to our regulated customer base, while working with regulators in the various states in which we operate to have the opportunity to earn an appropriate rate of return on our investment and a return of our investment.

<table><tr><td>Balance at January 1, 2011</td><td>$118,314</td></tr><tr><td>Increases in current period tax positions</td><td>46,961</td></tr><tr><td>Decreases in prior period measurement of tax positions</td><td>-6,697</td></tr><tr><td>Balance at December 31, 2011</td><td>158,578</td></tr><tr><td>Increases in current period tax positions</td><td>40,620</td></tr><tr><td>Decreases in prior period measurement of tax positions</td><td>-18,205</td></tr><tr><td>Balance at December 31, 2012</td><td>$180,993</td></tr></table>
<table><tr><td></td><td colspan="4"> For the Years Ended December 31,</td></tr><tr><td></td><td> 2012</td><td> 2011</td><td>Increase (Decrease)</td><td> Percentage</td></tr><tr><td></td><td colspan="4"> (in thousands)</td></tr><tr><td>Contracted services</td><td>$87,675</td><td>$72,851</td><td>$14,824</td><td>20.3%</td></tr><tr><td>Office supplies and services</td><td>49,354</td><td>46,783</td><td>2,571</td><td>5.5%</td></tr><tr><td>Transportation</td><td>22,917</td><td>24,915</td><td>-1,998</td><td>-8.0%</td></tr><tr><td>Rents</td><td>16,943</td><td>15,619</td><td>1,324</td><td>8.5%</td></tr><tr><td>Other</td><td>34,058</td><td>27,047</td><td>7,011</td><td>25.9%</td></tr><tr><td>Total</td><td>$210,947</td><td>$187,215</td><td>$23,732</td><td>12.7%</td></tr></table>
<table><tr><td></td><td colspan="4"> For the Years Ended December 31,</td></tr><tr><td></td><td> 2012</td><td> 2011</td><td> Increase (Decrease)</td><td> Percentage</td></tr><tr><td></td><td colspan="4"> (in thousands)</td></tr><tr><td>Maintenance services and supplies</td><td>$81,062</td><td>$73,109</td><td>$7,953</td><td>10.9%</td></tr></table>
<table><tr><td></td><td colspan="8"> For the Years Ended December 31,</td></tr><tr><td></td><td colspan="2">2011</td><td colspan="2">2010</td><td colspan="2">2011</td><td colspan="2"> 2010</td></tr><tr><td></td><td colspan="4">Operating Revenues (dollars in thousands)</td><td colspan="4"> Water Sales Volume (gallons in millions)</td></tr><tr><td>Customer Class</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Water service:</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Residential</td><td>$1,339,429</td><td>56.5%</td><td>$1,300,167</td><td>56.9%</td><td>180,916</td><td>51.2%</td><td>187,062</td><td>51.3%</td></tr><tr><td>Commercial</td><td>474,191</td><td>20.0%</td><td>456,994</td><td>20.0%</td><td>81,455</td><td>23.0%</td><td>84,086</td><td>23.0%</td></tr><tr><td>Industrial</td><td>115,981</td><td>4.9%</td><td>110,175</td><td>4.8%</td><td>39,295</td><td>11.1%</td><td>39,860</td><td>10.9%</td></tr><tr><td>Public and other</td><td>302,276</td><td>12.8%</td><td>291,393</td><td>12.7%</td><td>52,069</td><td>14.7%</td><td>54,059</td><td>14.8%</td></tr><tr><td>Other water revenues</td><td>20,712</td><td>0.9%</td><td>22,672</td><td>1.0%</td><td>—</td><td>—</td><td>—</td><td>—</td></tr><tr><td>Total water revenues</td><td>2,252,589</td><td>95.1%</td><td>2,181,401</td><td>95.4%</td><td>353,735</td><td>100.0%</td><td>365,067</td><td>100.0%</td></tr><tr><td>Wastewater service</td><td>76,301</td><td>3.2%</td><td>69,049</td><td>3.0%</td><td></td><td></td><td></td><td></td></tr><tr><td>Other revenues</td><td>40,001</td><td>1.7%</td><td>35,206</td><td>1.6%</td><td></td><td></td><td></td><td></td></tr><tr><td></td><td>$2,368,891</td><td>100.0%</td><td>$2,285,656</td><td>100.0%</td><td></td><td></td><td></td><td></td></tr></table>
<table><tr><td></td><td colspan="3">For the Years Ended December 31,</td></tr><tr><td></td><td>2012</td><td>2011</td><td>2010</td></tr><tr><td></td><td colspan="3">(in thousands)</td></tr><tr><td>Net capital expenditures</td><td>$-928,574</td><td>$-924,858</td><td>$-765,636</td></tr><tr><td>Proceeds from sale of assets and securities</td><td>561,739</td><td>9,972</td><td>239</td></tr><tr><td>Acquisitions</td><td>-44,560</td><td>-7,220</td><td>-1,642</td></tr><tr><td>Other investing activities, net-1</td><td>29,039</td><td>9,709</td><td>20,296</td></tr><tr><td>Net cash flows used in investing activities</td><td>$-382,356</td><td>$-912,397</td><td>$-746,743</td></tr></table>

Question: What's the average of Commercial and Industrial in 2011? (in thousand)