Description of business segment reporting methodology Results of the business segments are intended to reflect each segment as if it were essentially a stand-alone business.
The management reporting process that derives these results allocates income and expense using market-based methodologies.
At the time of the Merger, several of the allocation methodologies were revised, as noted below.
The changes became effective July 1, 2004.
As prior periods have not been revised to reflect these new methodologies, they are not comparable to the presentation of periods beginning with the third quarter of 2004.
Further, the Firm intends to continue to assess the assumptions, methodologies and reporting reclassifications used for segment reporting, and it is anticipated that further refinements may be implemented in future periods.
Revenue sharing When business segments join efforts to sell products and services to the Firm’s clients, the participating business segments agree to share revenues from those transactions.
These revenue sharing agreements were revised on the Merger date to provide consistency across the lines of businesses.
Funds transfer pricing Funds transfer pricing (“FTP”) is used to allocate interest income and interest expense to each line of business and also serves to transfer interest rate risk to Corporate.
While business segments may periodically retain interest rate exposures related to customer pricing or other business-specific risks, the balance of the Firm’s overall interest rate risk exposure is included and managed in Corporate.
In the third quarter of 2004, FTP was revised to conform the policies of the combined firms.
Expense allocation Where business segments use services provided by support units within the Firm, the costs of those support units are allocated to the business segments.
Those expenses are allocated based on their actual cost, or the lower of actual cost or market cost, as well as upon usage of the services provided.
Effective with the third quarter of 2004, the cost allocation methodologies of the heritage firms were aligned to provide consistency across the business segments.
In addition, expenses related to certain corporate functions, technology and operations ceased to be allocated to the business segments and are retained in Corporate.
These retained expenses include parent company costs that would not be incurred if the segments were stand-alone businesses; adjustments to align certain corporate staff, technology and operations allocations with market prices; and other one-time items not aligned with the business segments.
Capital allocation Each business segment is allocated capital by taking into consideration standalone peer comparisons, economic risk measures and regulatory capital requirements.
The amount of capital assigned to each business is referred to as equity.
Effective with the third quarter of 2004, new methodologies were implemented to calculate the amount of capital allocated to each segment.
As part of the new methodology, goodwill, as well as the associated capital, is allocated solely to Corporate.
Although U. S.  GAAP requires the allocation of goodwill to the business segments for impairment testing (see Note 15 on page 109 of this Annual Report), the Firm has elected not to include goodwill or the related capital in each of the business segments for management reporting purposes.
See the Capital management section on page 50 of this Annual Report for a discussion of the equity framework.
Credit reimbursement TSS reimburses the IB for credit portfolio exposures the IB manages on behalf of clients the segments share.
At the time of the Merger, the reimbursement methodology was revised to be based on pre-tax earnings, net of the cost of capital related to those exposures.
Prior to the Merger, the credit reimbursement was based on pre-tax earnings, plus the allocated capital associated with the shared clients.
Tax-equivalent adjustments Segment results reflect revenues on a tax-equivalent basis for segment reporting purposes.
Refer to page 25 of this Annual Report for additional details.
## Table 0 ##
Composition of revenue
## Table 1 ##
(a) 2004 results include six months of the combined Firm’s results and six months of heritage JPMorgan Chase results.
All other periods reflect the results of heritage JPMorgan Chase only.
IB’s revenues are comprised of the following: Investment banking fees includes advisory, equity underwriting, bond underwriting and loan syndication fees.
Fixed income markets includes client and portfolio management revenue related to both market-making and proprietary risk-taking across global fixed income markets, including government and corporate debt, foreign exchange, interest rate and commodities markets.
Equities markets includes client and portfolio management revenue related to market-making and proprietary risk-taking across global equity products, including cash instruments, derivatives and convertibles.
Credit portfolio revenue includes Net interest income, fees and loan sale activity for IB’s credit portfolio.
Credit portfolio revenue also includes gains or losses on securities received as part of a loan restructuring, and changes in the credit valuation adjustment (“CVA”), which is the component of the fair value of a derivative that reflects the credit quality of the counterparty.
See page 63 of the Credit risk management section of this Annual Report for a further discussion of the CVA.
Credit portfolio revenue also includes the results of risk management related to the Firm’s lending and derivative activities.
See pages 64–65 of the Credit risk management section of this Annual Report for a further discussion on credit derivatives.
The components of income tax expense/(benefit) included in the Consolidated statements of income were as follows for each of the years ended December 31, 2017, 2016, and 2015.
Income tax expense/(benefit)
## Table 2 ##
Total income tax expense includes $252 million, $55 million and $2.4 billion of tax benefits recorded in 2017, 2016, and 2015, respectively, as a result of tax audit resolutions.
Tax effect of items recorded in stockholders’ equity The preceding table does not reflect the tax effect of certain items that are recorded each period directly in stockholders’ equity.
The tax effect of all items recorded directly to stockholders’ equity resulted in a decrease of $915 million in 2017, an increase of $925 million in 2016, and an increase of $1.5 billion in 2015.
Effective January 1, 2016, the Firm adopted new accounting guidance related to employee share-based payments.
As a result of the adoption of this new guidance, all excess tax benefits (including tax benefits from dividends or dividend equivalents) on share-based payment awards are recognized within income tax expense in the Consolidated statements of income.
In prior years these tax benefits were recorded as increases to additional paid-in capital.
Results from Non-U.
S.  earnings The following table presents the U. S.  and non-U.
S.  components of income before income tax expense for the years ended December 31, 2017, 2016 and 2015.

<table><tr><td>Year ended December 31,</td><td>Operating earnings</td><td>Return on common equity - goodwill<sup>(c)</sup></td></tr><tr><td>(in millions, except ratios)</td><td>2004</td><td>2003</td><td>Change</td><td>2004</td><td>2003</td></tr><tr><td>Investment Bank</td><td>$2,948</td><td>$2,805</td><td>5%</td><td>17%</td><td>15%</td></tr><tr><td>Retail Financial Services</td><td>2,199</td><td>1,547</td><td>42</td><td>24</td><td>37</td></tr><tr><td>Card Services</td><td>1,274</td><td>683</td><td>87</td><td>17</td><td>20</td></tr><tr><td>Commercial Banking</td><td>608</td><td>307</td><td>98</td><td>29</td><td>29</td></tr><tr><td>Treasury & Securities Services</td><td>440</td><td>422</td><td>4</td><td>17</td><td>15</td></tr><tr><td>Asset & Wealth Management</td><td>681</td><td>287</td><td>137</td><td>17</td><td>5</td></tr><tr><td>Corporate</td><td>61</td><td>668</td><td>-91</td><td>NM</td><td>NM</td></tr><tr><td>Total</td><td>$8,211</td><td>$6,719</td><td>22%</td><td>16%</td><td>19%</td></tr></table>
<table><tr><td>Year ended</td><td></td><td rowspan="3">Trading- related revenue</td><td rowspan="3">Lending & deposit related fees</td><td rowspan="3">Asset management, administration and commissions</td><td></td><td></td><td></td></tr><tr><td>December 31,<sup>(a)</sup></td><td rowspan="2">Investment banking fees</td><td rowspan="2">Other income</td><td></td><td rowspan="2">Total net revenue</td></tr><tr><td>(in millions)</td><td>NII</td></tr><tr><td> 2004</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Investment banking fees</td><td>$3,572</td><td>$—</td><td>$—</td><td>$—</td><td>$—</td><td>$—</td><td>$3,572</td></tr><tr><td>Fixed income markets</td><td>—</td><td>5,008</td><td>191</td><td>287</td><td>304</td><td>524</td><td>6,314</td></tr><tr><td>Equities markets</td><td>—</td><td>427</td><td>—</td><td>1,076</td><td>-95</td><td>83</td><td>1,491</td></tr><tr><td>Credit portfolio</td><td>—</td><td>6</td><td>348</td><td>37</td><td>119</td><td>718</td><td>1,228</td></tr><tr><td>Total</td><td>$3,572</td><td>$5,441</td><td>$539</td><td>$1,400</td><td>$328</td><td>$1,325</td><td>$12,605</td></tr><tr><td>2003</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Investment banking fees</td><td>$2,871</td><td>$—</td><td>$—</td><td>$—</td><td>$—</td><td>$—</td><td>$2,871</td></tr><tr><td>Fixed income markets</td><td>—</td><td>6,016</td><td>107</td><td>331</td><td>84</td><td>449</td><td>6,987</td></tr><tr><td>Equities markets</td><td>—</td><td>556</td><td>—</td><td>851</td><td>-85</td><td>84</td><td>1,406</td></tr><tr><td>Credit portfolio</td><td>—</td><td>-186</td><td>333</td><td>35</td><td>104</td><td>1,134</td><td>1,420</td></tr><tr><td>Total</td><td>$2,871</td><td>$6,386</td><td>$440</td><td>$1,217</td><td>$103</td><td>$1,667</td><td>$12,684</td></tr><tr><td>2002</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Investment banking fees</td><td>$2,707</td><td>$—</td><td>$—</td><td>$—</td><td>$—</td><td>$—</td><td>$2,707</td></tr><tr><td>Fixed income markets</td><td>—</td><td>4,607</td><td>75</td><td>295</td><td>-20</td><td>493</td><td>5,450</td></tr><tr><td>Equities markets</td><td>—</td><td>20</td><td>—</td><td>911</td><td>-53</td><td>140</td><td>1,018</td></tr><tr><td>Credit portfolio</td><td>—</td><td>-143</td><td>319</td><td>38</td><td>-52</td><td>1,345</td><td>1,507</td></tr><tr><td>Total</td><td>$2,707</td><td>$4,484</td><td>$394</td><td>$1,244</td><td>$-125</td><td>$1,978</td><td>$10,682</td></tr></table>
<table><tr><td>Year ended December 31,(in millions)</td><td>2017</td><td>2016</td><td>2015</td></tr><tr><td>U.S.</td><td>$27,103</td><td>$26,651</td><td>$23,191</td></tr><tr><td>Non-U.S.<sup>(a)</sup></td><td>8,797</td><td>7,885</td><td>7,511</td></tr><tr><td>Income before income tax expense</td><td>$35,900</td><td>$34,536</td><td>$30,702</td></tr></table>

Question: What is the average amount of Retail Financial Services of Operating earnings 2004, and Income before income tax expense of 2016 ?