14.
Accounting for Certain Long-Lived Assets EOG reviews its proved oil and gas properties for impairment purposes by comparing the expected undiscounted future cash flows at a depreciation, depletion and amortization group level to the unamortized capitalized cost of the asset.
The carrying r values for assets determined to be impaired were adjusted to estimated fair value using the Income Approach described in the Fair Value Measurement Topic of the ASC.
In certain instances, EOG utilizes accepted offers from third-party purchasers as the basis for determining fair value.
During 2017, proved oil and gas properties with a carrying amount of $370 million were written down to their fair value of $146 million, resulting in pretax impairment charges of $224 million.
During 2016, proved oil and gas properties with a carrrying amount of $643 million were written down to their fair value of $527 million, resulting in pretax impairment charges of $116 million.
Impairments in 2017, 2016 and 2015 included domestic legacy natural gas assets.
Amortization and impairments of unproved oil and gas property costs, including amortization of capitalized interest, were $211 million, $291 million and $288 million during 2017, 2016 and 2015, respectively.15.
Asset Retirement Obligations The following table presents the reconciliation of the beginning and ending aggregate carrying amounts of short-term and long-term legal obligations associated with the retirement of property, plant and equipment for the years ended December 31, 2017 and 2016 (in thousands):
## Table 0 ##
(1) Includes $164 million in 2016 related to Yates transaction (see Note 17).
(2) Includes settlements related to asset sales.
The current and noncurrent portions of EOG's asset retirement obligations are included in Current Liabilities - Other and Other Liabilities, respectively, on the Consolidated Balance Sheets.
At September 30, 2007 and September 30, 2006, $55,000,000 and $60,000,000 in Federal Home Loan Bank (“FHLB”) advances, respectively, were secured by a blanket lien on RJBank's residential mortgage loan portfolio.
At September 30, 2007 and 2006, RJBank had $5,064,000 and $1,137,000 in loans available for sale, respectively.
RJBank's gain from the sale of originated loans available for sale was $518,000, $413,000, and $421,000 for the years ended September 30, 2007, September 30, 2006, and September 30, 2005, respectively.
Certain officers, directors, and affiliates, and their related interests were indebted to RJBank for $999,000 and $294,000 at September 30, 2007 and September 30, 2006, respectively.
All such loans were made in the ordinary course of the business.
Interest income on loans, net of unearned income, for the years ended September 30, 2007, 2006, and 2005 was $205.0 million, $95.4 million, and $37.2 million, respectively.
The following table shows the contractual maturities of RJBank’s loan portfolio at September 30, 2007, including contractual principal repayments.
This table does not, however, include any estimates of prepayments.
These prepayments could significantly shorten the average loan lives and cause the actual timing of the loan repayments to differ from those shown in the following table:
## Table 1 ##
RJBank classifies loans as nonperforming when full and timely collection of interest or principal becomes uncertain or when they are 90 days past due.
The following table shows the comparative data for nonperforming loans and assets:
## Table 2 ##
The gross interest income related to non-performing loans, which would have been recorded had these loans been current in accordance with their original terms and had been outstanding throughout the period or since origination, and the interest income recognized on these loans for the year ended, September 30, 2007 were immaterial to the consolidated financial statements.
As of September 30, 2007, there were no impaired loans.
There were no troubled debt restructurings for any of the periods presented above.
involving future settlement give rise to market risk, which represents the potential loss that can be caused by a change in the market value of a particular financial instrument.
The Company's exposure to market risk is determined by a number of factors, including the duration, size, composition and diversification of positions held, the absolute and relative levels of interest rates, and market volatility.
The credit risk for these transactions is limited to the unrealized market valuation gains recorded in the Consolidated Statements of Financial Condition.
The majority of the Company's transactions, and consequently, the concentration of its credit exposure is with clients, broker-dealers and other financial institutions in the U. S.  These activities primarily involve collateralized arrangements and may result in credit exposure in the event that the counterparty fails to meet its contractual obligations.
The Company's exposure to credit risk can be directly impacted by volatile securities markets, which may impair the ability of counterparties to satisfy their contractual obligations.
The Company seeks to control its credit risk through a variety of reporting and control procedures, including establishing credit limits based upon a review of the counterparties' financial condition and credit ratings.
The Company monitors collateral levels on a daily basis for compliance with regulatory and internal guidelines and requests changes in collateral levels as appropriate.
RJBank has outstanding at any time a significant number of commitments to extend credit and other credit-related off balance sheet financial instruments such as standby letters of credit and loan purchases.
These arrangements are subject to strict credit control assessments and each customer’s credit worthiness is evaluated on a case-by-case basis.
A summary of commitments to extend credit and other credit-related off balance sheet financial instruments outstanding at September 30, 2007 and 2006, is as follows:

<table><tr><td></td><td>2017</td><td>2016</td></tr><tr><td>Carrying Amount at Beginning of Period</td><td>$912,926</td><td>$811,554</td></tr><tr><td>Liabilities Incurred<sup>-1</sup></td><td>54,764</td><td>212,739</td></tr><tr><td>Liabilities Settled<sup>-2</sup></td><td>-61,871</td><td>-94,800</td></tr><tr><td>Accretion</td><td>34,708</td><td>32,306</td></tr><tr><td>Revisions</td><td>-9,818</td><td>-38,286</td></tr><tr><td>Foreign Currency Translations</td><td>16,139</td><td>-10,587</td></tr><tr><td>Carrying Amount at End of Period</td><td>$946,848</td><td>$912,926</td></tr><tr><td>Current Portion</td><td>$19,259</td><td>$18,516</td></tr><tr><td>Noncurrent Portion</td><td>$927,589</td><td>$894,410</td></tr></table>
<table><tr><td></td><td colspan="3">Due in</td><td></td></tr><tr><td></td><td>1 Year or Less</td><td>1 Year – 5 Years</td><td>>5 Years</td><td>Total</td></tr><tr><td></td><td colspan="4">(in 000’s)</td></tr><tr><td>Commercial Loans</td><td>$ 1,057</td><td>$ 98,207</td><td>$ 244,519</td><td>$ 343,783</td></tr><tr><td>Real Estate Construction Loans</td><td>21,627</td><td>101,129</td><td>908</td><td>123,664</td></tr><tr><td>Commercial Real Estate Loans</td><td>126,607</td><td>1,189,656</td><td>1,001,577</td><td>2,317,840</td></tr><tr><td>Residential Mortgage Loans</td><td>100</td><td>4,601</td><td>1,929,944</td><td>1,934,645</td></tr><tr><td>Consumer Loans</td><td>1,524</td><td>3,017</td><td>-</td><td>4,541</td></tr><tr><td>Total Loans</td><td>$ 150,915</td><td>$ 1,396,610</td><td>$ 3,176,948</td><td>$ 4,724,473</td></tr></table>
<table><tr><td></td><td>September 30, 2007</td><td>September 30, 2006</td><td>September 30, 2005</td><td>September 24, 2004</td><td>September 26, 2003</td></tr><tr><td></td><td colspan="5">($ in 000’s)</td></tr><tr><td>Nonaccrual Loans</td><td>$ 1,391</td><td>$ 2,091</td><td>$ 117</td><td>$ 801</td><td>$ 215</td></tr><tr><td>Accruing Loans Which are 90 Days</td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Past Due</td><td>2,674</td><td>-</td><td>1,200</td><td>125</td><td>-</td></tr><tr><td>Total Nonperforming Loans</td><td>4,065</td><td>2,091</td><td>1,317</td><td>926</td><td>215</td></tr><tr><td>Real Estate Owned and Other</td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Repossessed Assets, Net</td><td>1,653</td><td>-</td><td>-</td><td>-</td><td>-</td></tr><tr><td>Total Nonperforming Assets, Net</td><td>$ 5,718</td><td>$ 2,091</td><td>$ 1,317</td><td>$ 926</td><td>$ 215</td></tr><tr><td>Total Nonperforming Loans as a</td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Percentage of</td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Total Loans, Net</td><td>0.12%</td><td>0.09%</td><td>0.13%</td><td>0.13%</td><td>0.04%</td></tr></table>

Question: Does the value of Nonaccrual Loans in 2007 greater than that in 2006?