As compared to the federal and state combined statutory rate, these rates are favorably impacted by lower tax rates in many of the Company’s foreign jurisdictions, Section 199 manufacturing deductions and research and experimentation credits.
These rates are also impacted by charges or benefits associated with the Company’s uncertain tax positions.
During the third quarter of 2008, the Company filed its 2007 U. S.  federal and state income tax returns.
In conjunction with the completion of these returns, the Company adjusted its estimate for 2007 taxes to reflect the actual results and recorded a net tax benefit of $1.2 million.
The effect of this adjustment reduced the 2008 effective tax rate from 33.7% to 33.0%.
Net Income: The Company’s net income for the year ended December 31, 2008 was $111.7 million as compared to net income of $82.4 million for the year ended December 31, 2007.
Diluted earnings per share was $1.29 for the year ended December 31, 2008 and $1.02 for the year ended December 31, 2007.
The weighted average shares used in computing diluted earnings per share were 86.8 million and 81.1 million during the years ended December 31, 2008 and 2007, respectively.
Year Ended December 31, 2007 Compared to Year Ended December 31, 2006 Revenue:
## Table 0 ##
The increases in software license revenue were the result of overall growth in both lease and perpetual license sales, the impact of the Fluent operations for a full twelve months in 2007 as compared to eight months in 2006, as well as an $18.4 million adverse impact on 2006 lease license revenue, as compared to a $1.8 million adverse impact on 2007, related to purchase accounting adjustments to acquired deferred revenue (see below).
The increase in maintenance revenue was primarily the result of annual maintenance subscriptions sold in connection with new perpetual license sales in recent quarters.
The increase in service revenue was primarily the result of increased revenue from engineering consulting services.
The increase in both maintenance and service revenue was also positively impacted by the inclusion of a full twelve months of Fluent operations in 2007 as compared to eight months in 2006.
With respect to revenue, on average, for the year ended December 31, 2007, the U. S.  Dollar was approximately 6.9% weaker, when measured against the Company’s primary foreign currencies, than for the year ended December 31, 2006.
The U. S.  Dollar weakened against the British Pound, Indian Rupee, Euro, Chinese Renminbi, Canadian Dollar and Swedish Krona, while it strengthened against the Japanese Yen.
The overall weakening resulted in increased revenue and operating income during 2007, as compared with 2006, of approximately $9.5 million and $3.2 million, respectively.
International and domestic revenues, as a percentage of total revenue, were 65.8% and 34.2%, respectively, during the year ended December 31, 2007 and 64.2% and 35.8%, respectively, during the year ended December 31, 2006.
In accordance with EITF No.01-3, acquired deferred revenue of $31.5 million was recorded on the Fluent opening balance sheet.
This amount was $20.1 million lower than the historical carrying value.
Although this
CAPITALIZED SOFTWARE: Internally developed computer software costs and costs of product enhancements are capitalized subsequent to the determination of technological feasibility; such capitalization continues until the product becomes available for commercial release.
Judgment is required in determining when technological feasibility of a product is established.
The Company has determined that technological feasibility is reached after all high-risk development issues have been resolved through coding and testing.
Generally, the time between the establishment of technological feasibility and commercial release of software is minimal, resulting in insignificant or no capitalization of internally developed software costs.
Amortization of capitalized software costs, both for internally developed as well as for purchased software products, is computed on a product-by-product basis over the estimated economic life of the product, which is generally three years.
Amortization is the greater of the amount computed using: (i) the ratio of the current year’s gross revenue to the total current and anticipated future gross revenue for that product or (ii) the straight-line method over the estimated life of the product.
Amortization expense related to capitalized and acquired software costs, including the related trademarks, was $40.9 million, $33.7 million and $32.8 million for the years ended December 31, 2012, 2011 and 2010, respectively.
The Company periodically reviews the carrying value of capitalized software.
Impairments are recognized in the results of operations when the expected future undiscounted operating cash flow derived from the capitalized costs of internally developed software is less than the carrying value.
No impairment charges have been required to date.
GOODWILL AND OTHER INTANGIBLE ASSETS: Goodwill represents the excess of the consideration transferred over the fair value of net identifiable assets acquired.
Intangible assets consist of trademarks, customer lists, contract backlog, and acquired software and technology.
The Company tests goodwill for impairment at least annually by performing a qualitative assessment of whether there is sufficient evidence that it is more likely than not that the fair value of each reporting unit exceeds its carrying amount.
The application of a qualitative assessment requires the Company to assess and make judgments regarding a variety of factors which potentially impact the fair value of a reporting unit, including general economic conditions, industry and market-specific conditions, customer behavior, cost factors, the Company’s financial performance and trends, the Company’s strategies and business plans, capital requirements, management and personnel issues, and the Company’s stock price, among others.
The Company then considers the totality of these and other factors, placing more weight on the events and circumstances that are judged to most affect a reporting unit’s fair value or the carrying amount of its net assets, to reach a qualitative conclusion regarding whether it is more likely than not that the fair value of a reporting unit is less than its carrying amount.
If it is determined that it is more likely than not that the fair value of a reporting unit exceeds its carrying value, no further analysis is necessary.
If it is determined that it is more likely than not the reporting unit's carrying value exceeds its fair value, a quantitative two-step analysis is performed where the fair value of the reporting unit is estimated and the impairment loss, if any, is recorded.
The Company tests indefinite-lived intangible assets for impairment at least annually by comparing the carrying value of the asset to its estimated fair value.
The Company performs its annual goodwill and indefinite-lived intangible assets impairment test on January 1 of each year unless there is an indicator that would require a test during the year.
The Company periodically reviews the carrying value of other intangible assets and will recognize impairments when events or circumstances indicate that such assets may be impaired.
No impairment charges have been required to date for the Company's goodwill and other intangible assets.
CONCENTRATIONS OF CREDIT RISK: The Company has a concentration of credit risk with respect to revenue and trade receivables due to the use of certain significant channel partners to market and sell the Company’s products.
The Company performs periodic credit evaluations of its customers’ financial condition and generally does not require collateral.
The following table outlines concentrations of risk with respect to the Company’s revenue:
## Table 1 ##
Entergy Corporation and Subsidiaries Management's Financial Discussion and Analysis Capital Expenditure Plans and Other Uses of Capital Following are the amounts of Entergy’s planned construction and other capital investments by operating segment for 2014 through 2016.
## Table 2 ##
Planned construction and capital investments refer to amounts Entergy plans to spend on routine capital projects that are necessary to support reliability of its service, equipment, or systems and to support normal customer growth, and includes spending for the nuclear and non-nuclear plants at Entergy Wholesale Commodities.
In addition to routine capital projects, they also refer to amounts Entergy plans to spend on non-routine capital investments for which Entergy is either contractually obligated, has Board approval, or otherwise expects to make to satisfy regulatory or legal requirements.
Amounts include the following: ?
The currently planned construction or purchase of additional generation supply sources within the Utility’s service territory through the Utility’s portfolio transformation strategy, including a self-build option at Entergy Louisiana’s Ninemile site identified in the Summer 2009 Request for Proposal, discussed below.  ?
Entergy Wholesale Commodities investments associated with specific investments such as dry cask storage, nuclear license renewal, NYPA value sharing, component replacements, software, and security.  ?
Environmental compliance spending.
Entergy continues to review potential environmental spending needs and financing alternatives for any such spending, and future spending estimates could change based on the results of this continuing analysis and the implementation of new environmental laws and regulations.  ?
NRC post-Fukushima requirements for the Utility and Entergy Wholesale Commodities nuclear fleets.  ?
Transmission spending to support economic development projects.
For the next several years, the Utility’s owned generating capacity is projected to be adequate to meet MISO reserve requirements; however, in the longer-term additional supply resources will be needed, and its supply plan initiative will continue to seek to transform its generation portfolio with new or repowered generation resources.
Opportunities resulting from the supply plan initiative, including new projects or the exploration of alternative financing sources, could result in increases or decreases in the capital expenditure estimates given above.
Estimated capital expenditures are also subject to periodic review and modification and may vary based on the ongoing effects of business restructuring, regulatory constraints and requirements, environmental regulations, business opportunities, market volatility, economic trends, changes in project plans, and the ability to access capital.
Ninemile Point Unit 6 Self-Build Project In June 2011, Entergy Louisiana filed with the LPSC an application seeking certification that the public necessity and convenience would be served by Entergy Louisiana’s construction of a combined-cycle gas turbine generating facility (Ninemile 6) at its existing Ninemile Point electric generating station.
Ninemile 6 will be a nominally-sized 550 MW unit that is estimated to cost approximately $721 million to construct, excluding interconnection and transmission upgrades.
Entergy Gulf States Louisiana joined in the application, seeking certification of its purchase under a life-of-unit power purchase agreement of up to 25% of the capacity and energy generated by Ninemile 6.
The
8.
RETIREMENT BENEFITS Pension and Postretirement Plans The Company has several non-contributory defined benefit pension plans covering certain U. S.  employees and has various defined benefit pension and termination indemnity plans covering employees outside the U. S.  The U. S.  qualified defined benefit plan was frozen effective January 1, 2008 for most employees.
Accordingly, no additional compensation-based contributions have been credited to the cash balance portion of the plan for existing plan participants after 2007.
However, certain employees covered under the prior final pay plan formula continue to accrue benefits.
The Company also offers postretirement health care and life insurance benefits to certain eligible U. S.  retired employees, as well as to certain eligible employees outside the U. S.  The Company also sponsors a number of non-contributory, nonqualified pension plans.
These plans, which are unfunded, provide supplemental defined pension benefits to certain U. S.  employees.
With the exception of certain employees covered under the prior final pay plan formula, the benefits under these plans were frozen in prior years.
The plan obligations, plan assets and periodic plan expense for the Company鈥檚 most significant pension and postretirement benefit plans (Significant Plans) are measured and disclosed quarterly, instead of annually.
The Significant Plans captured approximately 90% of the Company鈥檚 global pension and postretirement plan obligations as of December 31, 2017.
All other plans (All Other Plans) are measured annually with a December 31 measurement date.
Net (Benefit) Expense The following table summarizes the components of net (benefit) expense recognized in the Consolidated Statement of Income for the Company鈥檚 pension and postretirement plans, for Significant Plans and All Other Plans:
## Table 3 ##
(1) Losses and gains due to curtailment and settlement benefits relate to repositioning and divestiture actions.
The estimated net actuarial loss and prior service (benefit) cost that will be amortized from Accumulated other comprehensive income (loss) into net expense in 2018 are approximately $241 million and $(2) million, respectively, for defined benefit pension plans.
For postretirement plans, the estimated 2018 net actuarial loss and prior service (benefit) cost amortizations are approximately $28 million and $(9) million, respectively.
12.
BROKERAGE RECEIVABLES AND BROKERAGE PAYABLES Citi has receivables and payables for financial instruments sold to and purchased from brokers, dealers and customers, which arise in the ordinary course of business.
Citi is exposed to risk of loss from the inability of brokers, dealers or customers to pay for purchases or to deliver the financial instruments sold, in which case Citi would have to sell or purchase the financial instruments at prevailing market prices.
Credit risk is reduced to the extent that an exchange or clearing organization acts as a counterparty to the transaction and replaces the broker, dealer or customer in question.
Citi seeks to protect itself from the risks associated with customer activities by requiring customers to maintain margin collateral in compliance with regulatory and internal guidelines.
Margin levels are monitored daily, and customers deposit additional collateral as required.
Where customers cannot meet collateral requirements, Citi may liquidate sufficient underlying financial instruments to bring the customer into compliance with the required margin level.
Exposure to credit risk is impacted by market volatility, which may impair the ability of clients to satisfy their obligations to Citi.
Credit limits are established and closely monitored for customers and for brokers and dealers engaged in forwards, futures and other transactions deemed to be credit sensitive.

<table><tr><td></td><td colspan="2"> Year Ended December 31,</td><td colspan="2"> Change</td></tr><tr><td>  <i>(in thousands, except percentages)</i> </td><td> 2007</td><td> 2006</td><td> Amount</td><td> %</td></tr><tr><td>Revenue:</td><td></td><td></td><td></td><td></td></tr><tr><td>Lease licenses</td><td>$150,554</td><td>$83,550</td><td>$67,004</td><td>80.2</td></tr><tr><td>Perpetual licenses</td><td>102,733</td><td>73,410</td><td>29,323</td><td>39.9</td></tr><tr><td>Software licenses</td><td>253,287</td><td>156,960</td><td>96,327</td><td>61.4</td></tr><tr><td>Maintenance</td><td>104,939</td><td>84,168</td><td>20,771</td><td>24.7</td></tr><tr><td>Service</td><td>27,114</td><td>22,512</td><td>4,602</td><td>20.4</td></tr><tr><td>Maintenance and service</td><td>132,053</td><td>106,680</td><td>25,373</td><td>23.8</td></tr><tr><td>Total revenue</td><td>$385,340</td><td>$263,640</td><td>$121,700</td><td>46.2</td></tr></table>
<table><tr><td></td><td>Year Ended December 31,</td></tr><tr><td>(as a % of revenue, except customer data)</td><td>2012</td><td>2011</td><td>2010</td></tr><tr><td>Revenue from channel partners</td><td>26%</td><td>26%</td><td>27%</td></tr><tr><td>Largest channel partner</td><td>6%</td><td>4%</td><td>4%</td></tr><tr><td>2<sup>nd</sup>largest channel partner</td><td>3%</td><td>3%</td><td>3%</td></tr><tr><td>Direct sale customers exceeding 5% of revenue</td><td>—</td><td>—</td><td>—</td></tr></table>
<table><tr><td>Planned construction and capital investments</td><td>2014</td><td>2015</td><td>2016</td></tr><tr><td></td><td colspan="3">(In Millions)</td></tr><tr><td>Utility:</td><td></td><td></td><td></td></tr><tr><td>Generation</td><td>$650</td><td>$640</td><td>$590</td></tr><tr><td>Transmission</td><td>515</td><td>635</td><td>570</td></tr><tr><td>Distribution</td><td>575</td><td>545</td><td>565</td></tr><tr><td>Other</td><td>155</td><td>180</td><td>150</td></tr><tr><td>Total</td><td>1,895</td><td>2,000</td><td>1,875</td></tr><tr><td>Entergy Wholesale Commodities</td><td>420</td><td>380</td><td>230</td></tr><tr><td>Total</td><td>$2,315</td><td>$2,380</td><td>$2,105</td></tr></table>
<table><tr><td></td><td colspan="6">Pension plans</td><td colspan="6">Postretirement benefit plans</td></tr><tr><td></td><td colspan="3">U.S. plans</td><td colspan="3">Non-U.S. plans</td><td colspan="3">U.S. plans</td><td colspan="3">Non-U.S. plans</td></tr><tr><td>In millions of dollars</td><td>2017</td><td>2016</td><td>2015</td><td>2017</td><td>2016</td><td>2015</td><td>2017</td><td>2016</td><td>2015</td><td>2017</td><td>2016</td><td>2015</td></tr><tr><td>Benefits earned during the year</td><td>$3</td><td>$4</td><td>$6</td><td>$153</td><td>$154</td><td>$168</td><td>$—</td><td>$—</td><td>$—</td><td>$9</td><td>$10</td><td>$12</td></tr><tr><td>Interest cost on benefit obligation</td><td>533</td><td>548</td><td>581</td><td>295</td><td>282</td><td>317</td><td>26</td><td>25</td><td>33</td><td>101</td><td>94</td><td>108</td></tr><tr><td>Expected return on plan assets</td><td>-865</td><td>-886</td><td>-893</td><td>-299</td><td>-287</td><td>-323</td><td>-6</td><td>-9</td><td>-3</td><td>-89</td><td>-86</td><td>-105</td></tr><tr><td>Amortization of unrecognized</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Prior service (benefit) cost</td><td>2</td><td>2</td><td>1</td><td>-3</td><td>-1</td><td>2</td><td>—</td><td>—</td><td>—</td><td>-10</td><td>-10</td><td>-11</td></tr><tr><td>Net actuarial loss</td><td>173</td><td>169</td><td>148</td><td>61</td><td>69</td><td>73</td><td>—</td><td>-1</td><td>—</td><td>35</td><td>30</td><td>43</td></tr><tr><td>Curtailment loss (gain)<sup>(1)</sup></td><td>6</td><td>13</td><td>14</td><td>—</td><td>-2</td><td>—</td><td>—</td><td>—</td><td>—</td><td>—</td><td>—</td><td>-1</td></tr><tr><td>Settlement loss<sup>-1</sup></td><td>—</td><td>—</td><td>—</td><td>12</td><td>6</td><td>44</td><td>—</td><td>—</td><td>—</td><td>—</td><td>—</td><td>—</td></tr><tr><td>Total net (benefit) expense</td><td>$-148</td><td>$-150</td><td>$-143</td><td>$219</td><td>$221</td><td>$281</td><td>$20</td><td>$15</td><td>$30</td><td>$46</td><td>$38</td><td>$46</td></tr></table>

Question: what is the average amortization expense related to capitalized and acquired software costs , including the related trademarks , from 2010-2012 , in millions ? \\n