The changes in the gross amount of unrecognized tax benefits for the year ended December 29, 2007 are as follows:
## Table 0 ##
As of December 29, 2007, $228.4 million of unrecognized tax benefits would, if recognized, reduce the effective tax rate, as compared to $232.1 million as of December 31, 2006, the first day of Cadence’s fiscal year.
The total amounts of interest and penalties recognized in the Consolidated Income Statement for the year ended December 29, 2007 resulted in net tax benefits of $11.1 million and $0.4 million, respectively, primarily due to the effective settlement of tax audits during the year.
The total amounts of gross accrued interest and penalties recognized in the Consolidated Balance Sheets as of December 29, 2007, were $47.9 million and $9.7 million, respectively as compared to $65.8 million and $10.1 million, respectively as of December 31, 2006.
NOTE 9.
ACQUISITIONS For each of the acquisitions described below, the results of operations and the estimated fair value of the assets acquired and liabilities assumed have been included in Cadence’s Consolidated Financial Statements from the date of the acquisition.
Comparative pro forma financial information for all 2007, 2006 and 2005 acquisitions have not been presented because the results of operations were not material to Cadence’s Consolidated Financial Statements.2007 Acquisitions During 2007, Cadence acquired Invarium, Inc. , a San Jose-based developer of advanced lithography-modeling and pattern-synthesis technology, and Clear Shape Technologies, Inc. , a San Jose-based design for manufacturing technology company specializing in design-side solutions to minimize yield loss for advanced semiconductor integrated circuits.
Cadence acquired these two companies for an aggregate purchase price of $75.5 million, which included the payment of cash, the fair value of assumed options and acquisition costs.
The $45.7 million of goodwill recorded in connection with these acquisitions is not expected to be deductible for income tax purposes.
Prior to acquiring Clear Shape Technologies, Inc. , Cadence had an investment of $2.0 million in the company, representing a 12% ownership interest, which had been accounted for under the cost method of accounting.
In accordance with SFAS No.141, “Business Combinations,” Cadence accounted for this acquisition as a step acquisition.
Subsequent adjustments to the purchase price of these acquired companies are included in the “Other” line of the changes of goodwill table in Note 10 below.2006 Acquisition In March 2006, Cadence acquired a company for an aggregate initial purchase price of $25.8 million, which included the payment of cash, the fair value of assumed options and acquisition costs.
The preliminary allocation of the purchase price was recorded as $17.4 million of goodwill, $9.4 million of identifiable intangible assets and $(1.0) million of net liabilities.
The $17.4 million of goodwill recorded in connection with this acquisition is not expected to be deductible for income tax purposes.
Subsequent adjustments to the purchase price of this acquired company are included in the “Other” line of the changes of goodwill table in Note 10 below.
Table of Contents is substantially related to additional service contracts for the increased number of Selenia systems in our installed base.
This segment incurred an operating loss in fiscal 2009 compared to operating income in fiscal 2008 primarily due to a $265.9 million goodwill impairment charge recorded in the second quarter related to our MammoSite reporting unit in addition to the reduction of revenue discussed above and lower gross margins, partially offset by a reduction of operating expenses from our cost reduction initiatives implemented in the first half of fiscal 2009.
Our gross margin in this business segment was 47% in fiscal 2009 compared to 51% in fiscal 2008.
The decrease in gross margin was primarily attributable to lower absorption of manufacturing costs due to lower volumes, an increase of $8.8 million in amortization expense of intangible assets, and to a lesser extent, a slight deterioration of average selling prices driven by the current economic environment for capital purchases, and less expensive configurations of the units being sold.
In addition, included in cost of product sales was approximately $1.9 million of costs related to the closure of our manufacturing facility in Shanghai.
This segment incurred charges of $3.3 million in fiscal 2008 related to sales of acquired MammoSite inventory that was written up to fair value for purchase accounting purposes.
Diagnostics.
## Table 1 ##
Diagnostics revenues increased in fiscal 2009 compared to fiscal 2008 primarily due to the increase in product sales discussed above.
The operating loss in this segment in fiscal 2009 included a $908.3 million goodwill impairment charge recorded in the second quarter, intangible asset amortization of $119.2 million and a full year of operating costs related to Third Wave compared to 11 weeks in fiscal 2008.
Partially offsetting these additional charges in fiscal 2009 were reduced operating expenses resulting from our cost reduction initiatives implemented in the first half of fiscal 2009.
The operating loss in fiscal 2008 included a $195.2 million charge for in-process research and development related to the Third Wave acquisition, an $85.2 million charge for in-process research and development related to the merger with Cytyc, intangible asset amortization of $68.7 million, and a $3.6 million restructuring charge in the third quarter related to the resignation of our former Executive Chairman in May 2008.
Gross margin in fiscal 2009 was 55% compared to 56% in fiscal 2008.
The reduction in gross margin was primarily due to an increase in amortization expense due to an increase of $27.6 million and $6.7 million in the amortization of Cytyc and Third Wave related intangible assets, respectively.
In addition, gross margin in fiscal 2009 included the write-off of intangible assets of $4.1 million and $1.2 million of charges for the write-up to fair value of acquired inventory sold by Third Wave in fiscal 2009.
Gross margin in fiscal 2008 included charges of $26.6 million and $3.9 million, respectively, for the write-up to fair value of acquired Cytyc and Third Wave inventory sold during fiscal 2008.
GYN Surgical.
## Table 2 ##
Real Estate In accordance with Statement of Financial Accounting Standards (“SFAS”) No.144, Accounting for the Impairment or Disposal of Long-Lived Assets (“SFAS 144”), income related to real estate sold or classified as held-for-sale for transactions initiated on or after January 1, 2002 is presented as discontinued operations.
The following information presents the components of income from discontinued real estate operations:
## Table 3 ##
Operations In September 2007, September 2005 and January 2005, the Company sold its MetLife Insurance Limited (“MetLife Australia”) annuities and pension businesses, P. T.  Sejahtera (“MetLife Indonesia”) and SSRM Holdings, Inc.  (“SSRM”), respectively.
In accordance with SFAS 144, the assets, liabilities and operations of MetLife Indonesia, SSRM and MetLife Australia have been reclassified into discontinued operations for all years presented.
The following tables present these discontinued operations:

<table><tr><td></td><td>(In thousands)</td></tr><tr><td>Balance as of December 31, 2006</td><td>$337,226</td></tr><tr><td>Gross amount of the decreases in unrecognized tax benefits of tax positions taken during a prior year</td><td>-31,608</td></tr><tr><td>Gross amount of the increases in unrecognized tax benefits as a result of tax positions taken during the current year</td><td>7,764</td></tr><tr><td>Amount of decreases in unrecognized tax benefits relating to settlements with taxing authorities</td><td>-6,001</td></tr><tr><td>Reductions to unrecognized tax benefits resulting from the lapse of the applicable statute of limitations</td><td>-511</td></tr><tr><td>Balance as of December 29, 2007</td><td>$306,870</td></tr></table>
<table><tr><td></td><td colspan="6"> Years Ended</td></tr><tr><td></td><td colspan="2">September 26, 2009</td><td colspan="2">September 27, 2008</td><td colspan="2"> Change</td></tr><tr><td></td><td>Amount</td><td>% of Total Segment Revenue</td><td>Amount</td><td>% of Total Segment Revenue</td><td>Amount</td><td> %</td></tr><tr><td>Total Revenues</td><td>$547,892</td><td>100%</td><td>$485,004</td><td>100%</td><td>$62,888</td><td>13%</td></tr><tr><td>Operating Loss</td><td>$-809,640</td><td>-148%</td><td>$-172,538</td><td>-36%</td><td>$-637,102</td><td>369%</td></tr></table>
<table><tr><td></td><td colspan="6"> Years Ended</td></tr><tr><td></td><td colspan="2">September 26, 2009</td><td colspan="2">September 27, 2008</td><td colspan="2"> Change</td></tr><tr><td></td><td>Amount</td><td>% of Total Segment Revenue</td><td>Amount</td><td>% of Total Segment Revenue</td><td>Amount</td><td> %</td></tr><tr><td>Total Revenues</td><td>$264,900</td><td>100%</td><td>$221,069</td><td>100%</td><td>$43,831</td><td>20%</td></tr><tr><td>Operating Loss</td><td>$-1,097,685</td><td>-414%</td><td>$-241,450</td><td>-109%</td><td>$-856,235</td><td>355%</td></tr></table>
<table><tr><td></td><td colspan="5">Years Ended December 31,</td></tr><tr><td></td><td>2007</td><td>2006</td><td>2005</td><td>2004</td><td>2003</td></tr><tr><td></td><td colspan="5">(In millions)</td></tr><tr><td>Investment income</td><td>$59</td><td>$276</td><td>$435</td><td>$690</td><td>$763</td></tr><tr><td>Investment expense</td><td>-43</td><td>-182</td><td>-273</td><td>-418</td><td>-452</td></tr><tr><td>Net investment gains (losses)</td><td>13</td><td>4,795</td><td>2,125</td><td>146</td><td>420</td></tr><tr><td>Total revenues</td><td>29</td><td>4,889</td><td>2,287</td><td>418</td><td>731</td></tr><tr><td>Interest expense</td><td>—</td><td>—</td><td>—</td><td>13</td><td>4</td></tr><tr><td>Provision for income tax</td><td>11</td><td>1,727</td><td>813</td><td>143</td><td>266</td></tr><tr><td>Income from discontinued operations, net of income tax</td><td>$18</td><td>$3,162</td><td>$1,474</td><td>$262</td><td>$461</td></tr></table>

Question: What is the average amount of Operating Loss of Years Ended September 26, 2009 Amount, and Operating Loss of Years Ended September 27, 2008 Amount ?