American International Group, Inc. , and Subsidiaries Reserves for non-U.
S.  domiciled companies are carried in the International line of business.
As a result of restructuring of certain foreign operations in 2008, reserves for the International line of business included amounts formerly reported in other lines of business.
AIG’s gross liability for unpaid claims and claims adjustment expense represents the accumulation of estimates of ultimate losses, including estimates for incurred but not yet reported reserves (IBNR) and loss expenses.
The methods used to determine loss reserve estimates and to establish the resulting reserves are continually reviewed and updated.
Any adjustments resulting therefrom are currently reflected in operating income.
Because loss reserve estimates are subject to the outcome of future events, changes in estimates are unavoidable given that loss trends vary and time is often required for changes in trends to be recognized and confirmed.
Reserve changes that increase previous estimates of ultimate cost are referred to as unfavorable or adverse development or reserve strengthening.
Reserve changes that decrease previous estimates of ultimate cost are referred to as favorable development.
Estimates for mortgage guaranty insurance losses and loss adjustment expense reserves are based on notices of mortgage loan delinquencies and estimates of delinquencies that have been incurred but have not been reported by loan servicers, based upon historical reporting trends.
Mortgage Guaranty establishes reserves using a percentage of the contractual liability (for each delinquent loan reported) that is based upon past experience regarding certain loan factors such as age of the delinquency, cure rates, dollar amount of the loan and type of mortgage loan.
Because mortgage delinquencies and claims payments are affected primarily by macroeconomic events, such as changes in home price appreciation or depreciation, interest rates and unemployment, the determination of the ultimate loss cost requires a high degree of judgment.
AIG believes it has provided appropriate reserves for currently delinquent loans.
Consistent with industry practice, AIG does not establish a reserve for insured loans that are not currently delinquent, but that may become delinquent in future periods.
At December 31, 2008, General Insurance net loss reserves increased $3.17 billion from 2007 to $72.46 billion.
The net loss reserves represent loss reserves reduced by reinsurance recoverable, net of an allowance for unrecoverable reinsurance and applicable discount for future investment income.
The following table classifies the components of the General Insurance net liability for unpaid claims and claims adjustment expense by business unit:
## Table 0 ##
Discounting of Reserves At December 31, 2008, AIG’s overall General Insurance net loss reserves reflect a loss reserve discount of $2.57 billion, including tabular and non-tabular calculations.
The tabular workers’ compensation discount is calculated using a 3.5 percent interest rate and the 1979-81 Decennial Mortality Table.
The non-tabular workers’ compensation discount is calculated separately for companies domiciled in New York and Pennsylvania, and follows the statutory regulations for each state.
For New York companies, the discount is based on a five percent interest rate and the companies’ own payout patterns.
For Pennsylvania companies, the statute has specified discount factors for accident years 2001 and prior, which are based on a six percent interest rate and an industry payout pattern.
For accident years 2002 and subsequent, the discount is based on the payout patterns and investment yields of the companies.
Certain other liability occurrence and products liability occurrence business in AIRCO that was written by Commercial Insurance is discounted based on the yield of United States Department of the Treasury securities ranging from one to twenty years and the Commercial Insurance payout pattern for this business.
The discount is comprised of the following: $733 million — tabular discount for workers’ compensation in Commercial
ITEM 8 / NOTE 8.
REINSURANCE 8.
REINSURANCE In the ordinary course of business, our insurance companies may use both treaty and facultative reinsurance to minimize their net loss exposure to any single catastrophic loss event or to an accumulation of losses from a number of smaller events or to provide greater diversification of our businesses.
In addition, our general insurance subsidiaries assume reinsurance from other insurance companies.
We determine the portion of the incurred but not reported (IBNR) loss that will be recoverable under our reinsurance contracts by reference to the terms of the reinsurance protection purchased.
This determination is necessarily based on the estimate of IBNR and accordingly, is subject to the same uncertainties as the estimate of IBNR.
Reinsurance assets include the balances due from reinsurance and insurance companies under the terms of our reinsurance agreements for paid and unpaid losses and loss expenses, ceded unearned premiums and ceded future policy benefits for life and accident and health insurance contracts and benefits paid and unpaid.
Amounts related to paid and unpaid losses and benefits and loss expenses with respect to these reinsurance agreements are substantially collateralized.
We remain liable to the extent that our reinsurers do not meet their obligation under the reinsurance contracts, and as such, we regularly evaluate the financial condition of our reinsurers and monitor concentration of our credit risk.
The estimation of the allowance for doubtful accounts requires judgment for which key inputs typically include historical trends regarding uncollectible balances, disputes and credit events as well as specific reviews of balances in dispute or subject to credit impairment.
The allowance for doubtful accounts on reinsurance assets was $276 million and $338 million at December 31, 2013 and 2012, respectively.
Changes in the allowance for doubtful accounts on reinsurance are reflected in Policyholder benefits and claims incurred within the Consolidated Statements of Income.
The following table provides supplemental information for loss and benefit reserves, gross and net of ceded reinsurance:
## Table 1 ##
(a) In both 2013 and 2012, the Net of Reinsurance amount reflects the cession under the June 17, 2011 transaction with National Indemnity Company (NICO) of $1.6 billion.
(b) Represents gross reinsurance assets, excluding allowances and reinsurance recoverable on paid losses.
Short-Duration Reinsurance Short-duration reinsurance is effected under reinsurance treaties and by negotiation on individual risks.
Certain of these reinsurance arrangements consist of excess of loss contracts that protect us against losses above stipulated amounts.
Ceded premiums are considered prepaid reinsurance premiums and are recognized as a reduction of premiums earned over the contract period in proportion to the protection received.
Amounts recoverable from reinsurers on short-duration contracts are estimated in a manner consistent with the claims liabilities associated with the reinsurance and presented as a component of Reinsurance assets.
Assumed reinsurance premiums are earned primarily on a pro-rata basis over the terms of the reinsurance contracts and the portion of premiums relating to the unexpired terms of coverage is included in the reserve for unearned premiums.
For both ceded and assumed reinsurance, risk transfer requirements must be met for reinsurance accounting to apply.
If risk transfer requirements are not met, the contract is accounted for as a deposit, resulting in the recognition of cash flows under the contract through a deposit asset or liability and not as revenue or expense.
To meet risk transfer requirements, a reinsurance contract must include both insurance risk, consisting of both underwriting and timing risk, and a reasonable possibility of a significant loss for the assuming entity.
Similar risk transfer criteria are used to determine whether directly written insurance contracts should be accounted for as insurance or as a deposit.
(a) Based on number of policies.
(b) Represents the full amount of second-lien loans insured reduced for contractual aggregate loss limits on certain pools of loans, which is usually 10 percent of the full amount of loans insured in each pool.
Certain second-lien pools have reinstatement provisions, which will expire as the loan balances are repaid.
## Table 2 ##
2015 and 2014 Comparison Pre-tax operating income increased in 2015 compared to 2014 due to an increase in first-lien net premiums earned as a result of higher new insurance written increasing the amount of insurance in-force, an acceleration of earnings on the cancellations of single premium business for which a return premium is generally not required, and a decline in incurred losses from lower delinquency rates and higher cure rates.
Offsetting these increases in operating income was a reduction in favorable prior year loss development of $35 million primarily related to a settlement with a large lender which resulted in $64 million of favorable prior year loss development in 2014.

<table><tr><td></td><td colspan="2"> At December 31,</td></tr><tr><td></td><td> 2008</td><td> 2007</td></tr><tr><td></td><td colspan="2"> (In millions)</td></tr><tr><td>Commercial Insurance</td><td>$48,789</td><td>$47,392</td></tr><tr><td>Transatlantic</td><td>7,349</td><td>6,900</td></tr><tr><td>Personal Lines</td><td>2,460</td><td>2,417</td></tr><tr><td>Mortgage Guaranty</td><td>3,004</td><td>1,339</td></tr><tr><td>Foreign General Insurance</td><td>10,853</td><td>11,240</td></tr><tr><td>Total net loss reserves</td><td>$72,455</td><td>$69,288</td></tr></table>
<table><tr><td> </td><td colspan="2">2013</td><td colspan="2">2012</td></tr><tr><td>  At December 31, <i></i><i>(in millions)</i> </td><td>As Reported</td><td>Net of Reinsurance</td><td>As Reported</td><td>Net of Reinsurance</td></tr><tr><td>Liability for unpaid claims and claims adjustment expense<sup>(a)</sup></td><td>$-81,547</td><td>$-64,316</td><td>$-87,991</td><td>$-68,782</td></tr><tr><td>Future policy benefits for life and accident and health insurance contracts</td><td>-40,653</td><td>-39,619</td><td>-40,523</td><td>-39,591</td></tr><tr><td>Reserve for unearned premiums</td><td>-21,953</td><td>-18,532</td><td>-22,537</td><td>-18,934</td></tr><tr><td>Reinsurance assets<sup>(b)</sup></td><td>21,686</td><td>–</td><td>23,744</td><td>–</td></tr></table>
<table><tr><td> Years Ended December 31,</td><td></td><td></td><td></td><td colspan="2">Percentage Change</td></tr><tr><td><i>(dollars in millions)</i></td><td>2015</td><td>2014</td><td>2013</td><td>2015 vs. 2014</td><td>2014 vs. 2013</td></tr><tr><td>Underwriting results:</td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Net premiums written</td><td>$990</td><td>$929</td><td>$950</td><td>7%</td><td>-2%</td></tr><tr><td>Increase in unearned premiums</td><td>-137</td><td>-117</td><td>-256</td><td>-17</td><td>54</td></tr><tr><td>Net premiums earned</td><td>853</td><td>812</td><td>694</td><td>5</td><td>17</td></tr><tr><td>Losses and loss adjustment expenses incurred</td><td>174</td><td>233</td><td>462</td><td>-25</td><td>-50</td></tr><tr><td>Acquisition expenses:</td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Amortization of deferred policy acquisition costs</td><td>29</td><td>21</td><td>16</td><td>38</td><td>31</td></tr><tr><td>Other acquisition expenses</td><td>52</td><td>49</td><td>60</td><td>6</td><td>-18</td></tr><tr><td>Total acquisition expenses</td><td>81</td><td>70</td><td>76</td><td>16</td><td>-8</td></tr><tr><td>General operating expenses</td><td>150</td><td>124</td><td>95</td><td>21</td><td>31</td></tr><tr><td>Underwriting income</td><td>448</td><td>385</td><td>61</td><td>16</td><td>NM</td></tr><tr><td>Net investment income</td><td>127</td><td>124</td><td>116</td><td>2</td><td>7</td></tr><tr><td>Pre-tax operating income</td><td>$575</td><td>$509</td><td>$177</td><td>13%</td><td>188%</td></tr></table>

Question: What is the growing rate of Net premiums earned in the years with the least Pre-tax operating income?