As of September 24, 2011, the total amount of gross unrecognized tax benefits was $1.4 billion, of which $563 million, if recognized, would affect the Company’s effective tax rate.
As of September 25, 2010, the total amount of gross unrecognized tax benefits was $943 million, of which $404 million, if recognized, would affect the Company’s effective tax rate.
The aggregate changes in the balance of gross unrecognized tax benefits, which excludes interest and penalties, for the three years ended September 24, 2011, is as follows (in millions):
## Table 0 ##
The Company includes interest and penalties related to unrecognized tax benefits within the provision for income taxes.
As of September 24, 2011 and September 25, 2010, the total amount of gross interest and penalties accrued was $261 million and $247 million, respectively, which is classified as non-current liabilities in the Consolidated Balance Sheets.
In connection with tax matters, the Company recognized interest expense in 2011 and 2009 of $14 million and $64 million, respectively, and in 2010 the Company recognized an interest benefit of $43 million.
The Company is subject to taxation and files income tax returns in the U. S.  federal jurisdiction and in many state and foreign jurisdictions.
For U. S.  federal income tax purposes, all years prior to 2004 are closed.
The Internal Revenue Service (the “IRS”) has completed its field audit of the Company’s federal income tax returns for the years 2004 through 2006 and proposed certain adjustments.
The Company has contested certain of these adjustments through the IRS Appeals Office.
The IRS is currently examining the years 2007 through 2009.
In addition, the Company is also subject to audits by state, local and foreign tax authorities.
In major states and major foreign jurisdictions, the years subsequent to 1988 and 2001, respectively, generally remain open and could be subject to examination by the taxing authorities.
Management believes that an adequate provision has been made for any adjustments that may result from tax examinations.
However, the outcome of tax audits cannot be predicted with certainty.
If any issues addressed in the Company’s tax audits are resolved in a manner not consistent with management’s expectations, the Company could be required to adjust its provision for income tax in the period such resolution occurs.
Although timing of the resolution and/or closure of audits is not certain, the Company does not believe it is reasonably possible that its unrecognized tax benefits would materially change in the next 12 months.
Note 6 – Shareholders’ Equity and Share-based Compensation Preferred Stock The Company has five million shares of authorized preferred stock, none of which is issued or outstanding.
Under the terms of the Company’s Restated Articles of Incorporation, the Board of Directors is authorized to determine or alter the rights, preferences, privileges and restrictions of the Company’s authorized but unissued shares of preferred stock.
Comprehensive Income Comprehensive income consists of two components, net income and other comprehensive income.
Other comprehensive income refers to revenue, expenses, gains and losses that under GAAP are recorded as an element
The estimated fair values of the Company’s assets and liabilities have been determined using available market information.
The estimates are not necessarily indicative of the amounts the Company could realize in a current market exchange.
The use of different market assumptions and/or estimation methodologies may have a material effect on the estimated fair value amounts.
The estimated fair values of the Company’s debt and derivative financial instruments as of December 31, 2001 and 2000 are as follows (in millions):
## Table 1 ##
The fair value estimates presented herein are based on pertinent information as of December 31, 2001 and 2000.
The Company is not aware of any factors that would significantly affect the estimated fair value amounts since December 31, 2001.18.
NEW ACCOUNTING PRONOUNCEMENTS In June 2001, the FASB issued SFAS No.142, ‘‘Goodwill and Other Intangible Assets.
’’ The provisions of this statement are required to be applied starting with fiscal years beginning after December 15, 2001.
This statement is required to be applied at the beginning of an entity’s fiscal year and to be applied to all goodwill and other intangible assets recognized in its financial statements at that date.
SFAS No.142 addresses how intangible assets (but not those acquired in a business combination) should be accounted for in financial statements upon their acquisition.
This statement also addresses how goodwill and other intangible assets should be accounted for after they have been initially recognized in the financial statements.
The statement requires that goodwill and certain other intangibles with an indefinite life, as defined in the standard, no longer be amortized.
However, goodwill and intangibles would have to be assessed each year to determine whether an impairment loss has occurred.
Any impairments recognized upon adoption would be recorded as a change in accounting principle.
Future impairments would be recorded in income from continuing operations.
The statement provides specific guidance for testing goodwill for impairment.
The Company had $3.2 billion of goodwill at December 31, 2001.
Goodwill amortization was $62 million for the year ended December 31, 2001.
The Company is currently assessing the impact of SFAS No.142 on its financial position and results of operations.
In June 2001, the FASB issued SFAS No.143, ‘‘Accounting for Asset Retirement Obligations,’’ which addresses financial accounting and reporting for obligations associated with the retirement of tangible long-lived assets and the associated asset retirement costs.
This statement is effective for financial statements issued for fiscal years beginning after June 15, 2002.
The statement requires recognition of legal obligations associated with the retirement of long-lived assets that result from the acquisition, construction, development and (or) the normal operation of a long-lived asset, except for certain obligations of lessees.
The Company is currently assessing the impact of SFAS No.143 on its financial position and results of operations.
MetLife, Inc.  Notes to the Consolidated Financial Statements — (Continued) The amounts in the consolidated balance sheets include the impact of reinsurance.
Information regarding the effect of reinsurance was as follows at:
## Table 2 ##
December 31, 2010

<table><tr><td></td><td>2011</td><td>2010</td><td>2009</td></tr><tr><td>Beginning Balance</td><td>$943</td><td>971</td><td>$506</td></tr><tr><td>Increases related to tax positions taken during a prior year</td><td>49</td><td>61</td><td>341</td></tr><tr><td>Decreases related to tax positions taken during a prior year</td><td>-39</td><td>-224</td><td>-24</td></tr><tr><td>Increases related to tax positions taken during the current year</td><td>425</td><td>240</td><td>151</td></tr><tr><td>Decreases related to settlements with taxing authorities</td><td>0</td><td>-102</td><td>0</td></tr><tr><td>Decreases related to expiration of statute of limitations</td><td>-3</td><td>-3</td><td>-3</td></tr><tr><td>Ending Balance</td><td>$1,375</td><td>$943</td><td>$971</td></tr></table>
<table><tr><td> </td><td colspan="2"> December 31, 2001</td><td colspan="2">December 31, 2000</td></tr><tr><td> </td><td> Carrying Amount</td><td> Fair Value</td><td> Carrying Amount</td><td>Fair Value</td></tr><tr><td>Assets:</td><td></td><td></td><td></td><td></td></tr><tr><td> Foreign currency forwards and swaps, net</td><td>$14</td><td>$14</td><td>$10</td><td>$14</td></tr><tr><td>Energy derivatives, net</td><td>7</td><td>7</td><td>25</td><td>-2</td></tr><tr><td> Liabilities:</td><td></td><td></td><td></td><td></td></tr><tr><td> Non-recourse debt</td><td>$16,857</td><td>$17,064</td><td>$15,158</td><td>$15,384</td></tr><tr><td> Recourse debt</td><td>5,401</td><td>4,730</td><td>3,458</td><td>3,343</td></tr><tr><td>Tecons</td><td>978</td><td>626</td><td>1,228</td><td>1,624</td></tr><tr><td>Interest rate swaps</td><td>166</td><td>166</td><td>2</td><td>141</td></tr><tr><td>Interest rate caps and floors, net</td><td>72</td><td>72</td><td>2</td><td>7</td></tr><tr><td>Preferred stock with mandatory redemption</td><td>22</td><td>22</td><td>22</td><td>20</td></tr></table>
<table><tr><td></td><td colspan="4"> December 31, 2011</td></tr><tr><td></td><td> Direct</td><td> Assumed</td><td>Ceded</td><td> Total Balance Sheet</td></tr><tr><td></td><td colspan="4"> (In millions)</td></tr><tr><td> Assets:</td><td></td><td></td><td></td><td></td></tr><tr><td>Premiums, reinsurance and other receivables</td><td>$5,601</td><td>$641</td><td>$16,239</td><td>$22,481</td></tr><tr><td>Deferred policy acquisition costs and value of business acquired</td><td>27,979</td><td>138</td><td>-146</td><td>27,971</td></tr><tr><td>Total assets</td><td>$33,580</td><td>$779</td><td>$16,093</td><td>$50,452</td></tr><tr><td> Liabilities:</td><td></td><td></td><td></td><td></td></tr><tr><td>Future policy benefits</td><td>$182,281</td><td>$1,972</td><td>$-1</td><td>$184,252</td></tr><tr><td>Policyholder account balances</td><td>214,206</td><td>3,494</td><td>—</td><td>217,700</td></tr><tr><td>Other policy-related balances</td><td>14,880</td><td>339</td><td>380</td><td>15,599</td></tr><tr><td>Other liabilities</td><td>25,245</td><td>630</td><td>5,039</td><td>30,914</td></tr><tr><td>Total liabilities</td><td>$436,612</td><td>$6,435</td><td>$5,418</td><td>$448,465</td></tr></table>

Question: How many element exceed the average of Total assets in 2011?