Management and financial advice fees increased $27 million, or 3%, to $1.1 billion for the year ended December 31, 2009, due to strong hedge fund performance and net inflows, partially offset by a 22% decline in the daily average S&P 500 Index on a period-over-period basis, as well as the negative impact of foreign currency translation.
Total Asset Management account assets increased $43.6 billion, or 22%, compared to the prior year due to market appreciation, as well as net inflows in International managed assets and the positive impact of changes in foreign currency exchange rates.
Distribution fees decreased $31 million, or 13%, to $216 million for the year ended December 31, 2009, primarily due to lower 12b-1 fees driven by lower average assets.
Net investment income was $18 million for the year ended December 31, 2009 compared to net investment loss of $13 million in the prior year.
Operating net investment income, which excludes net realized gains or losses, was $21 million for the year ended December 31, 2009 compared to operating net investment loss of $14 million for the prior year primarily due to losses related to mark-to-market adjustments on seed money investments in 2008.
Other revenues decreased $25 million, or 76%, to $8 million for the year ended December 31, 2009, due to revenue from the sale of certain operating assets in 2008.
Expenses Total expenses increased $25 million, or 2%, to $1.3 billion for the year ended December 31, 2009, primarily due to an increase in general and administrative expense partially offset by a decrease in distribution expenses.
Distribution expenses decreased $46 million, or 11%, to $371 million for the year ended December 31, 2009, primarily due to lower average assets.
General and administrative expense increased $74 million, or 9%, to $894 million for the year ended December 31, 2009.
Integration charges were $30 million for the year ended December 31, 2009 compared to $5 million for the prior year.
Operating general and administrative expense, which excludes integration charges, increased $49 million, or 6%, to $864 million for the year ended December 31, 2009, primarily due to ongoing expenses from our acquisition of Seligman in the fourth quarter of 2008 and increases in hedge fund performance compensation, our performance compensation pool and legal expenses, partially offset by expense controls and a positive impact of foreign currency translation.
The positive impact of foreign currency translation on general and administrative expense partially offset the negative impact of foreign currency translation on management and financial advice fees.
Annuities The following table presents the results of operations of our Annuities segment:
## Table 0 ##
NM Not Meaningful.
(1) Adjustments include net realized gains or losses.
potential disapproval.
In addition, dividends whose fair market value, together with that of other dividends or distributions made within the preceding 12 months, exceeds the greater of (i) the previous year’s statutory net gain from operations or (ii) 10% of the previous year-end statutory capital and surplus are referred to as ‘‘extraordinary dividends.
’’ Extraordinary dividends also require advance notice to the Minnesota Department of Commerce, and are subject to potential disapproval.
Government debt securities of $7 million and $6 million at December 31, 2011 and 2010, respectively, held by the Company’s life insurance subsidiaries were on deposit with various states as required by law and satisfied legal requirements.
Statutory capital and surplus for RiverSource Life were $2.7 billion, $3.7 billion and $3.4 billion for the years ended December 31, 2011, 2010 and 2009, respectively.
Ameriprise Certificate Company (‘‘ACC’’) is registered as an investment company under the Investment Company Act of 1940 (the ‘‘1940 Act’’).
ACC markets and sells investment certificates to clients.
ACC is subject to various capital requirements under the 1940 Act, laws of the State of Minnesota and understandings with the Securities and Exchange Commission (‘‘SEC’’) and the Minnesota Department of Commerce.
The terms of the investment certificates issued by ACC and the provisions of the 1940 Act also require the maintenance by ACC of qualified assets.
Under the provisions of its certificates and the 1940 Act, ACC was required to have qualified assets (as that term is defined in Section 28(b) of the 1940 Act) in the amount of $2.8 billion and $3.1 billion at December 31, 2011 and 2010, respectively.
ACC had qualified assets of $2.9 billion and $3.4 billion at December 31, 2011 and 2010, respectively.
Ameriprise Financial and ACC entered into a Capital Support Agreement on March 2, 2009, pursuant to which Ameriprise Financial agrees to commit such capital to ACC as is necessary to satisfy applicable minimum capital requirements, up to a maximum commitment of $115 million.
For the years ended December 31, 2011 and 2010, ACC did not draw upon the Capital Support Agreement and had met all applicable capital requirements.
Threadneedle’s required capital is predominantly based on the requirements specified by its regulator, the Financial Services Authority, under its Capital Adequacy Requirements for asset managers.
The Company has four broker-dealer subsidiaries, American Enterprise Investment Services Inc. , Ameriprise Financial Services, Inc. , RiverSource Distributors, Inc.  and Columbia Management Investment Distributors, Inc.
The broker-dealers are subject to the net capital requirements of the Financial Industry Regulatory Authority (‘‘FINRA’’) and the Uniform Net Capital requirements of the SEC under Rule 15c3-1 of the Securities Exchange Act of 1934.
Ameriprise Trust Company is subject to capital adequacy requirements under the laws of the State of Minnesota as enforced by the Minnesota Department of Commerce.
Under the Dodd-Frank Wall Street Reform and Consumer Protection Act, the responsibility for ongoing examination, supervision and regulation of federal savings associations, including Ameriprise Bank, transferred from the Office of Thrift Supervision (‘‘OTS’’) to the Office of the Comptroller of Currency (‘‘OCC’’) effective July 21, 2011.
Ameriprise Bank is required to maintain sufficient capital in compliance with the OCC regulations and policies.
Typically, the OCC requires savings banks to maintain a Tier 1 (core) capital requirement based upon 4.00% of total adjusted assets, total risk-based capital based upon 8.00% of total risk-weighted assets, as well as Tier 1 risk-based capital based upon 4.00% of total risk-weighted assets and a tangible capital ratio of at least 1.50%.
Ameriprise Bank agreed with the regulators to maintain its Tier 1 capital-to-assets leverage ratio at or above 7.50%, rather than the OCC-regulated Tier 1 (core) capital requirement of 4.00% and keep its total risk-based capital ratio at or above 12.00%.
As a thrift, Ameriprise Bank is also required to maintain 65.00% of its portfolio assets in qualified thrift investments, which include mortgage and consumerrelated loans and investments.
As of December 31, 2011 and 2010, Ameriprise Bank had met all applicable capital requirements.20.
Income Taxes The components of income tax provision attributable to continuing operations were as follows:
## Table 1 ##
Consolidated Results of Operations Year Ended December 31, 2018 Compared to Year Ended December 31, 2017 Net revenues increased $203.9 million, or 4.1%, to $5,193.2 million in 2018 from $4,989.2 million in 2017.
Net revenues by product category are summarized below:
## Table 2 ##
The increase in net sales was driven primarily by: ?
Apparel unit sales growth driven by the train category; and ?
Footwear unit sales growth, led by the run category.
The increase was partially offset by unit sales decline in accessories.
License revenues increased $8.2 million, or 7.0%, to $124.8 million in 2018 from $116.6 million in 2017.
Connected Fitness revenue increased $18.5 million, or 18.1%, to $120.4 million in 2018 from $101.9 million in 2017 primarily driven by increased subscribers on our fitness applications.
Gross profit increased $89.1 million to $2,340.5 million in 2018 from $2,251.4 million in 2017.
Gross profit as a percentage of net revenues, or gross margin, was unchanged at 45.1% in 2018 compared to 2017.
Gross profit percentage was favorably impacted by lower promotional activity, improvements in product cost, lower air freight, higher proportion of international and Connected Fitness revenue and changes in foreign currency; these favorable impacts were offset by channel mix including higher sales to our off-price channel and restructuring related charges.
With the exception of improvements in product input costs and air freight improvements, we do not expect these trends to have a material impact on the full year 2019.
Selling, general and administrative expenses increased $82.8 million to $2,182.3 million in 2018 from $2,099.5 million in 2017.
As a percentage of net revenues, selling, general and administrative expenses decreased slightly to 42.0% in 2018 from 42.1% in 2017.
Selling, general and administrative expense was impacted by the following: ?
Marketing costs decreased $21.3 million to $543.8 million in 2018 from $565.1 million in 2017.
This decrease was primarily due to restructuring efforts, resulting in lower compensation and contractual sports marketing.
This decrease was partially offset by higher costs in connection with brand marketing campaigns and increased marketing investments with the growth of our international business.
As a percentage of net revenues, marketing costs decreased to 10.5% in 2018 from 11.3% in 2017.  ?
Other costs increased $104.1 million to $1,638.5 million in 2018 from $1,534.4 million in 2017.
This increase was primarily due to higher incentive compensation expense and higher costs incurred for the continued expansion of our direct to consumer distribution channel and international business.
As a percentage of net revenues, other costs increased to 31.6% in 2018 from 30.8% in 2017.
Restructuring and impairment charges increased $59.1 million to $183.1 million from $124.0 million in 2017.
Refer to the Restructuring Plans section above for a summary of charges.
Income (loss) from operations decreased $52.8 million, or 189.9%, to a loss of $25.0 million in 2018 from income of $27.8 million in 2017.
As a percentage of net revenues, Income from operations decreased to a loss of 0.4% in 2018 from income of 0.5% in 2017.
Income from operations for the year ended December 31, 2018 was negatively impacted by $203.9 million of restructuring, impairment and related charges in connection with the 2018 restructuring plan.
Income from operations for the year ended December 31, 2017 was negatively impacted by $129.1 million of restructuring, impairment and related charges in connection with the 2017 restructuring plan.
Interest expense, net decreased $0.9 million to $33.6 million in 2018 from $34.5 million in 2017.

<table><tr><td> </td><td colspan="6">Years Ended December 31,</td><td></td><td></td></tr><tr><td> </td><td colspan="3">2009 </td><td colspan="3">2008 </td><td></td><td></td></tr><tr><td> </td><td>GAAP </td><td>Less: Adjustments-1 </td><td>Operating </td><td>GAAP</td><td>Less: Adjustments -1</td><td>Operating </td><td colspan="2">Operating Change</td></tr><tr><td> </td><td colspan="8">(in millions, except percentages)</td></tr><tr><td> Revenues</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Management and financial advice fees</td><td>$438</td><td>$—</td><td>$438</td><td>$478</td><td>$—</td><td>$478</td><td>$-40</td><td>-8%</td></tr><tr><td>Distribution fees</td><td>247</td><td>—</td><td>247</td><td>275</td><td>—</td><td>275</td><td>-28</td><td>-10</td></tr><tr><td>Net investment income</td><td>1,323</td><td>44</td><td>1,279</td><td>652</td><td>-350</td><td>1,002</td><td>277</td><td>28</td></tr><tr><td>Premiums</td><td>104</td><td>—</td><td>104</td><td>85</td><td>—</td><td>85</td><td>19</td><td>22</td></tr><tr><td>Other revenues</td><td>153</td><td>—</td><td>153</td><td>128</td><td>—</td><td>128</td><td>25</td><td>20</td></tr><tr><td>Total revenues</td><td>2,265</td><td>44</td><td>2,221</td><td>1,618</td><td>-350</td><td>1,968</td><td>253</td><td>13</td></tr><tr><td>Banking and deposit interest expense</td><td>—</td><td>—</td><td>—</td><td>—</td><td>—</td><td>—</td><td>—</td><td>—</td></tr><tr><td>Total net revenues</td><td>2,265</td><td>44</td><td>2,221</td><td>1,618</td><td>-350</td><td>1,968</td><td>253</td><td>13</td></tr><tr><td> Expenses</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Distribution expenses</td><td>211</td><td>—</td><td>211</td><td>207</td><td>—</td><td>207</td><td>4</td><td>2</td></tr><tr><td>Interest credited to fixed accounts</td><td>759</td><td>—</td><td>759</td><td>646</td><td>—</td><td>646</td><td>113</td><td>17</td></tr><tr><td>Benefits, claims, losses and settlement expenses</td><td>418</td><td>—</td><td>418</td><td>269</td><td>—</td><td>269</td><td>149</td><td>55</td></tr><tr><td>Amortization of deferred acquisition costs</td><td>37</td><td>—</td><td>37</td><td>576</td><td>—</td><td>576</td><td>-539</td><td>-94</td></tr><tr><td>General and administrative expense</td><td>192</td><td>—</td><td>192</td><td>207</td><td>—</td><td>207</td><td>-15</td><td>-7</td></tr><tr><td>Total expenses</td><td>1,617</td><td>—</td><td>1,617</td><td>1,905</td><td>—</td><td>1,905</td><td>-288</td><td>-15%</td></tr><tr><td>Pretax income (loss)</td><td>$648</td><td>$44</td><td>$604</td><td>$-287</td><td>$-350</td><td>$63</td><td>$541</td><td>NM</td></tr></table>
<table><tr><td></td><td colspan="3">Years Ended December 31,</td></tr><tr><td></td><td>2011</td><td>2010</td><td>2009</td></tr><tr><td></td><td colspan="3">(in millions)</td></tr><tr><td>Current income tax:</td><td></td><td></td><td></td></tr><tr><td>Federal</td><td>$250</td><td>$-224</td><td>$200</td></tr><tr><td>State and local</td><td>21</td><td>13</td><td>4</td></tr><tr><td>Foreign</td><td>23</td><td>32</td><td>4</td></tr><tr><td>Total current income tax</td><td>294</td><td>-179</td><td>208</td></tr><tr><td>Deferred income tax:</td><td></td><td></td><td></td></tr><tr><td>Federal</td><td>68</td><td>540</td><td>-13</td></tr><tr><td>State and local</td><td>1</td><td>-5</td><td>-7</td></tr><tr><td>Foreign</td><td>-8</td><td>-6</td><td>-4</td></tr><tr><td>Total deferred income tax</td><td>61</td><td>529</td><td>-24</td></tr><tr><td>Total income tax provision</td><td>$355</td><td>$350</td><td>$184</td></tr></table>
<table><tr><td></td><td>Year Ended December 31,</td></tr><tr><td>(In thousands)</td><td>2018</td><td>2017</td><td>$ Change</td><td>% Change</td></tr><tr><td>Apparel</td><td>$3,462,372</td><td>$3,287,121</td><td>$175,251</td><td>5.3%</td></tr><tr><td>Footwear</td><td>1,063,175</td><td>1,037,840</td><td>25,335</td><td>2.4</td></tr><tr><td>Accessories</td><td>422,496</td><td>445,838</td><td>-23,342</td><td>-5.2</td></tr><tr><td>Total net sales</td><td>4,948,043</td><td>4,770,799</td><td>177,244</td><td>3.7</td></tr><tr><td>License</td><td>124,785</td><td>116,575</td><td>8,210</td><td>7.0</td></tr><tr><td>Connected Fitness</td><td>120,357</td><td>101,870</td><td>18,487</td><td>18.1</td></tr><tr><td>Total net revenues</td><td>$5,193,185</td><td>$4,989,244</td><td>$203,941</td><td>4.1%</td></tr></table>

Question: In which year is revenues' Distribution fees of GAAP positive?