Corporate & Other The following table presents the results of operations of our Corporate & Other segment on an operating basis:
## Table 0 ##
NM Not Meaningful.
Our Corporate & Other segment pretax operating loss excludes net realized gains or losses, the impact of consolidating CIEs and restructuring charges.
Our Corporate & Other segment pretax operating loss was $270 million for the year ended December 31, 2012 compared to $241 million for the prior year.
Net revenues, which exclude revenues or losses of CIEs, net realized gains or losses and restructuring charges, increased $17 million to $20 million for the year ended December 31, 2012 compared to $3 million for the prior year.
Net investment income, which excludes net investment income or loss of the CIEs, net realized gains or losses and restructuring charges, was $9 million for the year ended December 31, 2012 compared to a loss of $27 million for the prior year primarily reflecting a volume-driven increase in interest income and $7 million of lower losses on our affordable housing partnerships.
Other revenues decreased $20 million, or 67%, to $10 million for the year ended December 31, 2012 compared to $30 million for the prior year due to a $27 million gain on an interest rate hedge put in place in anticipation of issuing debt that was reclassified from accumulated other comprehensive income into earnings in 2011.
Total expenses, which exclude expenses of CIEs and restructuring charges, increased $46 million, or 19%, to $290 million for the year ended December 31, 2012 compared to $244 million for the prior year due to an increase in general and administrative expense driven by higher severance expense, compensation related accruals and investment spending, partially offset by a $15 million benefit from a settlement with a third-party service provider.
Fair Value Measurements We report certain assets and liabilities at fair value; specifically, separate account assets, derivatives, embedded derivatives, properties held by our consolidated property funds, and most investments and cash equivalents.
Fair value assumes the exchange of assets or liabilities occurs in orderly transactions and is not the result of a forced liquidation or distressed sale.
We include actual market prices, or observable inputs, in our fair value measurements to the extent available.
Broker quotes are obtained when quotes from pricing services are not available.
We validate prices obtained from third parties through a variety of means such as: price variance analysis, subsequent sales testing, stale price review, price comparison across pricing vendors and due diligence reviews of vendors.
See Note 14 to the Consolidated Financial Statements for additional information on our fair value measurements.
Non-Agency Residential Mortgage Backed Securities Backed by Sub-prime, Alt-A or Prime Collateral Sub-prime mortgage lending is the origination of residential mortgage loans to customers with weak credit profiles.
Alt-A mortgage lending is the origination of residential mortgage loans to customers who have credit ratings above sub-prime but may not conform to government-sponsored standards.
Prime mortgage lending is the origination of residential mortgage loans to customers with good credit profiles.
We have exposure to each of these types of loans predominantly through mortgage backed securities.
The slowdown in the U. S.  housing market, combined with relaxed underwriting standards by some originators, has led to higher delinquency and loss rates for some of these investments.
As a part of our risk management process, an internal rating system is used in conjunction with market data as the basis of analysis to assess the likelihood that we will not receive all contractual principal and interest payments for these investments.
For the investments that are more at risk for impairment, we perform our own assessment of projected cash flows incorporating
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tax benefit of $36.7 million from the effective settlement of the State of California FTB’s examination of our tax returns from 2001 through 2003; ?
tax benefit from the release of $14.8 million of valuation allowance against our United States deferred tax assets due to the acquisition of intangible assets held by Sigrity during fiscal 2012; which were partially offset by; ?
tax expense related to certain of our foreign subsidiaries; and ?
excess tax benefit from employee stock compensation that was allocated to equity.
Our future effective tax rates may be materially impacted by tax amounts associated with our foreign earnings at rates different from the United States federal statutory rate, research credits, the tax impact of stockbased compensation, accounting for uncertain tax positions, business combinations, closure of statute of limitations or settlement of tax audits, changes in valuation allowance and changes in tax law.
A significant amount of our foreign earnings is generated by our subsidiaries organized in Ireland and Hungary.
Our future effective tax rates may be adversely affected if our earnings were to be lower in countries where we have lower statutory tax rates or if we were to repatriate certain foreign earnings on which United States taxes have not been previously accrued.
The law that authorized the United States federal research tax credit expired on December 31, 2014.
Unless a new law reinstates the federal research tax credit, we will not include the potential benefit of the federal research tax credit in our tax provision calculations for fiscal 2015.
We currently expect that our fiscal 2015 effective tax rate will be higher than our fiscal 2014 effective tax rate.
For further discussion regarding our income taxes, see Note 6 in the notes to consolidated financial statements.
Liquidity and Capital Resources
## Table 1 ##
sh, Cash Equivalents and Short-term Investments As of January 3, 2015, our principal sources of liquidity consisted of $1,022.6 million of cash, cash equivalents and short-term investments, as compared to $633.0 million as of December 28, 2013.
Our primary sources of cash, cash equivalents and short-term investments during fiscal 2014 were customer payments for our products and services, proceeds from the issuance of our 4.375% Senior Notes due October 15, 2024, or the 2024 Notes, borrowings under our revolving credit facility and proceeds from the exercise of stock options and proceeds from stock purchases under our employee stock purchase plan.
Our primary uses of cash, cash equivalents and short-term investments during fiscal 2014 were payments relating to salaries, benefits, other employee-related costs and operating expenses, our fiscal 2014 acquisitions, payments on our revolving credit facility, repurchases of our common stock, purchases of inventory, purchases of property, plant and equipment, tax payments and payments related to our recent restructuring plans and voluntary early retirement program.
Approximately 45% of our cash, cash equivalents and short-term investments were held by our foreign subsidiaries as of January 3, 2015.
After the repayment of the 2015 Notes during fiscal 2015, the proportion of our cash and cash equivalents held by our foreign subsidiaries will increase.
Our intent is to permanently reinvest our earnings from certain foreign operations.
We do not anticipate we will need to repatriate dividends from
WESTROCK COMPANY NOTES TO CONSOLIDATED FINANCIAL STATEMENTS — (Continued) xceptions, we are no longer subject to U. S.  federal and state and local income tax examinations by tax authorities for years prior to fiscal 2016 and fiscal 2009, respectively.
We are no longer subject to non-U.
S.  income tax examinations by tax authorities for years prior to fiscal 2012, except for Brazil for which we are not subject to tax examinations for years prior to 2006.
While we believe our tax positions are appropriate, they are subject to audit or other modifications and there can be no assurance that any modifications will not materially and adversely affect our results of operations, financial condition or cash flows.
Note 7.
Segment Information Effective in the first quarter of fiscal 2019, we aligned our financial results for all periods presented to move our merchandising displays operations from our Consumer Packaging segment to our Corrugated Packaging segment and to allocate certain previously non-allocated costs and certain pension and other postretirement non-service income (expense) to our reportable segments.
Separately, in the first quarter of fiscal 2019, we began conducting our recycling operations primarily as a procurement function.
Since then, recycling net sales have not been recorded and the margin from these operations has reduced cost of goods sold.
Following the realignment, we report our financial results of operations in the following three reportable segments: Corrugated Packaging, which consists of our containerboard mills, corrugated packaging and distribution operations, as well as our merchandising displays and recycling procurement operations; Consumer Packaging, which consists of our consumer mills, food and beverage and partition operations; and Land and Development, which sells real estate, primarily in the Charleston, SC region.
Prior to the HH&B Sale, our Consumer Packaging segment included HH&B.
Certain income and expenses are not allocated to our segments and, thus, the information that management uses to make operating decisions and assess performance does not reflect such amounts.
Items not allocated are reported as non-allocated expenses or in other line items in the table below after segment income.
Some of our operations included in the segments are located in locations such as Canada, Mexico, South America, Europe, Asia and Australia.
The table below reflects financial data of our foreign operations for each of the past three fiscal years, some of which were transacted in U. S.  dollars (in millions, except percentages):
## Table 2 ##
We evaluate performance and allocate resources based, in part, on profit from operations before income taxes, interest and other items.
The accounting policies of the reportable segments are the same as those described in “Note 1.
Description of Business and Summary of Significant Accounting Policies”.
We account for intersegment sales at prices that approximate market prices.
For segment reporting purposes, we include our equity in income of unconsolidated entities in segment income, as well as our investments in unconsolidated entities in segment identifiable assets.
Equity in income of unconsolidated entities is not material and we disclose our investments in unconsolidated entities below.

<table><tr><td></td><td colspan="2">Years Ended December 31,</td><td></td><td></td></tr><tr><td></td><td>2012</td><td>2011</td><td colspan="2">Change</td></tr><tr><td></td><td colspan="3">(in millions)</td><td></td></tr><tr><td>Revenues</td><td></td><td></td><td></td><td></td></tr><tr><td>Management and financial advice fees</td><td>$-1</td><td>$-1</td><td>$—</td><td>—%</td></tr><tr><td>Distribution fees</td><td>1</td><td>—</td><td>1</td><td>NM</td></tr><tr><td>Net investment income (loss)</td><td>9</td><td>-27</td><td>36</td><td>NM</td></tr><tr><td>Other revenues</td><td>10</td><td>30</td><td>-20</td><td>-67</td></tr><tr><td>Total revenues</td><td>19</td><td>2</td><td>17</td><td>NM</td></tr><tr><td>Banking and deposit interest expense</td><td>-1</td><td>-1</td><td>—</td><td>—</td></tr><tr><td>Total net revenues</td><td>20</td><td>3</td><td>17</td><td>NM</td></tr><tr><td>Expenses</td><td></td><td></td><td></td><td></td></tr><tr><td>Distribution expenses</td><td>—</td><td>1</td><td>-1</td><td>NM</td></tr><tr><td>Interest and debt expense</td><td>94</td><td>95</td><td>-1</td><td>-1</td></tr><tr><td>General and administrative expense</td><td>196</td><td>148</td><td>48</td><td>32</td></tr><tr><td>Total expenses</td><td>290</td><td>244</td><td>46</td><td>19</td></tr><tr><td>Operating loss</td><td>$-270</td><td>$-241</td><td>$-29</td><td>-12%</td></tr></table>
<table><tr><td></td><td colspan="3">As of</td><td colspan="2">Change</td></tr><tr><td></td><td>January 3,2015</td><td>December 28,2013</td><td>December 29, 2012</td><td>2014 vs. 2013</td><td>2013 vs. 2012</td></tr><tr><td></td><td colspan="5">(In millions)</td></tr><tr><td>Cash, cash equivalents and short-term investments</td><td>$1,022.6</td><td>$633.0</td><td>$827.1</td><td>$389.6</td><td>$-194.1</td></tr><tr><td>Net working capital</td><td>$458.6</td><td>$72.9</td><td>$174.0</td><td>$385.7</td><td>$-101.1</td></tr></table>
<table><tr><td></td><td colspan="3">Years Ended September 30,</td></tr><tr><td></td><td>2019</td><td>2018</td><td>2017</td></tr><tr><td>Foreign net sales to unaffiliated customers</td><td>$3,332.4</td><td>$3,236.7</td><td>$2,621.2</td></tr><tr><td>Foreign segment income</td><td>$392.3</td><td>$360.7</td><td>$260.1</td></tr><tr><td>Foreign long-lived assets</td><td>$1,466.4</td><td>$1,400.2</td><td>$1,558.3</td></tr><tr><td>Foreign operations as a percent of consolidated operations:</td><td></td><td></td><td></td></tr><tr><td>Foreign net sales to unaffiliated customers</td><td>18.2%</td><td>19.9%</td><td>17.6%</td></tr><tr><td>Foreign segment income</td><td>21.9%</td><td>21.1%</td><td>21.4%</td></tr><tr><td>Foreign long-lived assets</td><td>13.1%</td><td>15.4%</td><td>17.1%</td></tr></table>

Question: What's the total amount of the Expenses in the years where Cash, cash equivalents and short-term investments for December 29, 2012 is greater than 800? (in million)