CITIZENS FINANCIAL GROUP, INC.  MANAGEMENT'S DISCUSSION AND ANALYSIS 88 banking fees and card fees.
Service charges and fees of $640 million decreased 9% largely on lower account volume.
Mortgage banking fees of $153 million decreased $36 million, or 19%, from $189 million in 2012.
The decrease was primarily driven by lower loan sale gains reflecting the decision to retain more loans on our balance sheet, which was partially offset by higher mortgage servicing rights valuations.
Card fees of $234 million declined $15 million, or 6%, compared to $249 million in 2012 driven by lower transaction volumes.
Net gains on the sale of securities of $144 million increased $49 million, or 52%, from $95 million in 2012 primarily reflecting the sale of higher yielding investment securities.
Other income of $112 million increased $21 million, or 23%, from 2012 primarily due to a $75 million gain on the sale of Visa Class B shares offset by a $23 million loss on the sale of a commercial real estate portfolio recorded in 2012.
Excluding the gain on the sale of Visa Class B shares and the loss on commercial real estate, other income increased $73 million driven by higher derivatives income, leasing income, and a gain on sale of warrants.
Provision for Credit Losses Provision for credit losses of $479 million in 2013 increased $66 million, or 16%, from $413 million in 2012, despite a $374 million decline in net charge-offs.
The increase in the provision for credit losses reflected growth in the commercial loan portfolio and recognition of incremental loss exposure related to expected HELOC payment shock.
Additionally, while overall credit quality continued to improve in 2013, the rate of improvement slowed relative to 2012.
As a result, 2013 provision for credit losses included a release of $22 million from the allowance for credit losses (the amount by which net charge-offs exceeded the provision), compared with a release of $462 million in 2012.
For further information regarding the expected HELOC payment shock, see “— Key Factors Affecting Our Business — HELOC Payment Shock.
” Noninterest Expense The following table displays the significant components of our noninterest expense for the periods indicated
## Table 0 ##
Noninterest expense of $7.7 billion in 2013 increased $4.2 billion from $3.5 billion in 2012 and included a second quarter $4.4 billion goodwill impairment charge as described below.
Excluding the goodwill impairment, noninterest expense of $3.2 billion declined $213 million, or 6%, from $3.5 billion in 2012.
Results in 2012 included a $138 million litigation settlement related to overdraft protection and a $77 million settlement of defined benefit pension plan obligations to vested former employees, partially offset by a net $5 million reversal of prior restructuring charges.
Excluding these unusual items and a $26 million restructuring charge in 2013, noninterest expense decreased $29 million, or 1%, driven by lower other operating expense and salaries and employee benefits.
In the second quarter of 2013, we recorded a $4.4 billion goodwill impairment charge driven by a deceleration of the expected future earnings associated with our Consumer Banking reporting unit as compared to our prior expectations.
Although the U. S.  economy has demonstrated signs of recovery, including notable improvements in unemployment and housing, the pace and extent of recovery in these indicators, as well as in overall gross domestic product, have lagged behind previous expectations and interest rates have remained at or near historically low levels for a protracted period of time.
Lower economic growth rates for the United States, coupled with increased costs to comply with the new regulatory framework in the financial services industry, resulted in a deceleration of the expected growth rate for future earnings associated with the Consumer Banking reporting unit, which caused us to record a goodwill impairment charge during the second quarter of 2013.
For segment reporting purposes, the impairment charge is reflected in Other, and the remaining carrying value of goodwill totaled $6.9 billion as of December 31, 2013.
See Note 8 “Goodwill” to our audited Consolidated Financial Statements included in Part II, Item 8 — Financial Statements and Supplementary Data, included elsewhere in this report, for further information.
CITIZENS FINANCIAL GROUP, INC.  MANAGEMENT’S DISCUSSION AND ANALYSIS 82 January 1, 2018 and December 31, 2021, 49% was secured by a first lien, with a weighted-average FICO score of the borrowers of 763 and a LTV ratio of 56%.
These results compare to the total HELOC portfolio of $13.6 billion that was 51% secured by a first lien, with a weighted-average FICO score of the borrowers of 768 and a LTV ratio of 58%.
Factors that affect our future expectations for continued relatively low charge-off risk in the face of rising interest rates for the portion of our HELOC portfolio subject to reset in future periods include a relatively high level of first lien collateral positions, improved loan-to-value ratios resulting from continued home price appreciation, relatively stable portfolio credit score profiles and continued robust loss mitigation efforts.
Troubled Debt Restructurings TDR is the classification given to a loan that has been restructured in a manner that grants a concession to a borrower experiencing financial hardship that we would not otherwise make.
TDRs typically result from our loss mitigation efforts and are undertaken in order to improve the likelihood of recovery and continuity of the relationship.
Our loan modifications are handled on a case-by-case basis and are negotiated to achieve mutually agreeable terms that maximize loan collectability and meet our borrower’s financial needs.
The types of concessions include interest rate reductions, term extensions, principal forgiveness and other modifications to the structure of the loan that fall outside our lending policy.
Depending on the specific facts and circumstances of the customer, restructuring can involve loans moving to nonaccrual, remaining on nonaccrual, or remaining on accrual status.
As of December 31, 2017, $761 million of retail loans were classified as TDRs, compared with $799 million as of December 31, 2016.
The decrease was in part, attributable to a fourth quarter 2017 TDR loan sale of $78 million.
As of December 31, 2017, $211 million of retail TDRs were in nonaccrual status with 51% current with payments, an improvement compared to $233 million in nonaccrual status with 55% current on payments at December 31, 2016.
TDRs generally return to accrual status once repayment capacity and appropriate payment history can be established.
TDRs are individually evaluated for impairment and loans, once classified as TDRs, remain classified as TDRs until paid off, sold or refinanced at market terms.
For additional information regarding TDRs, see “—Critical Accounting Estimates — Allowance for Credit Losses” and Note 5 “Allowance for Credit Losses, Nonperforming Assets, and Concentrations of Credit Risk” to our audited Consolidated Financial Statements in Part II, Item 8 — Financial Statements and Supplementary Data, included in this report.
The following tables present an aging of our retail TDRs:
## Table 1 ##
CITIZENS FINANCIAL GROUP, INC.  NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 133 A summary of the loans and leases portfolio is presented below:
## Table 2 ##
(1) Excluded from the table above are loans held for sale totaling $1.3 billion and $718 million as of December 31, 2018 and 2017, respectively.
(2) Mortgage loans serviced for others by the Company?s subsidiaries are not included above, and amounted to $69.6 billion and $20.3 billion at December 31, 2018 and 2017, respectively.
Loans are classified upon origination or acquisition as either held-for-investment or held-for-sale.
This classification is based on management?s initial intent and ability to hold the loans for the foreseeable future.
Loans held for sale are carried at the lower of cost or fair value, with any write-downs or subsequent recoveries charged to other income.
Citizens accounts for certain loans held for sale, including those loans associated with its mortgage banking business and secondary loan trading desk, under the fair value option at fair value.
Refer to Note 19, ?Fair Value Measurements?
for additional discussion.
During the year ended December 31, 2018 the Company purchased $457 million of education loans.
During the year ended December 31, 2017, Citizens purchased $862 million of education loans and $153 million of automobile loans.
During the year ended December 31, 2018, the Company sold $553 million of commercial loans.
During the year ended December 31, 2017, the Company sold $603 million of commercial loans, $254 million of residential mortgage loans and $29 million of home equity loans.
Also during the year ended December 31, 2017, Citizens sold $78 million of TDRs, including $49 million of residential mortgages and $29 million of home equity loans, which resulted in a pre-tax gain of $17 million reported in other income on the Consolidated Statements of Operations.
Loans held for sale at fair value totaled $1.2 billion and $497 million at December 31, 2018 and 2017, respectively.
The December 31, 2018 balance consisted of residential mortgages originated for sale of $967 million and loans in the commercial trading portfolio of $252 million.
The December 31, 2017 balance consisted of residential mortgages originated for sale of $326 million and loans in the commercial trading portfolio of $171 million.
Other loans held for sale totaled $101 million and $221 million as of December 31, 2018 and 2017, respectively, and consisted of loans associated with the Company?s syndication business.
Loans pledged as collateral for FHLB borrowed funds, primarily residential mortgages and home equity loans, totaled $25.6 billion and $24.9 billion at December 31, 2018 and 2017, respectively.
Loans pledged as collateral to support the contingent ability to borrow at the FRB discount window, if necessary, was primarily comprised of auto and commercial loans, and totaled $16.8 billion and $18.1 billion at December 31, 2018 and 2017, respectively.
Citizens is engaged in the leasing of equipment for commercial use, with primary lease concentrations to Fortune 1000 companies for large capital equipment acquisitions.
A lessee is evaluated from a credit perspective using the same underwriting standards and procedures as for a loan borrower.
A lessee is expected to make rental payments based on its cash flows and the viability of its operations.
Leases are usually not evaluated as collateralbased transactions, and therefore the lessee?s overall financial strength is the most important credit evaluation factor.
ITEM 7.
MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS EXECUTIVE SUMMARY International Paper’s operating results in 2005 were strongly impacted by significantly higher costs for energy, wood, caustic soda and other raw materials which reduced operating profits compared with 2004 by $586 million.
Lower sales volumes were also a negative factor versus 2004 as we took a significant amount of lack-of-order downtime in our U. S.  uncoated paper and containerboard mills, and downtime in our Eastern European operations to rebuild paper machines in Poland and Russia to add needed uncoated paper and paperboard capacity.
We were able to partially offset some of these negative impacts through operational improvements in our manufacturing operations, improved average pricing for our paper and packaging grades, a more favorable product mix, and higher earnings from forestland and real estate sales.
Looking forward to 2006, we expect operating profits for the first quarter to be flat with the 2005 fourth quarter.
Sales volumes should be seasonally slow in the quarter, but should show some improvement as the quarter progresses.
Price realizations should also improve as previously announced price increases are implemented.
While energy, wood and raw material price movements are mixed, their impact for the quarter is expected to be flat.
However, we see favorable signs of positive momentum for the remainder of 2006.
We anticipate that demand in North America for both uncoated paper and industrial packaging products will be stronger, and that we will realize 2005 fourth-quarter and 2006 first-quarter announced price increases.
Additionally, operating rates should improve in 2006 reflecting announced industry capacity reductions in uncoated papers and containerboard.
We are also starting to see some reductions in natural gas and southern wood costs that, if the trend continues, should benefit operations as the year progresses.
In connection with our overall strategic direction, we are evaluating options for the possible sale or spin-off of certain of our businesses as previously announced in our Transformation Plan, with decisions on certain businesses anticipated during 2006.
We also will continue to improve our key operations in North America by realigning our uncoated and packaging mill operations to reduce costs, improve our products and improve our overall profitability.
Results of Operations Industry segment operating profits are used by International Paper’s management to measure the earnings performance of its businesses.
Management believes that this measure allows a better understanding of trends in costs, operating efficiencies, prices and volumes.
Industry segment operating profits are defined as earnings before taxes and minority interest, interest expense, corporate items and corporate special items.
Industry segment operating profits are defined by the Securities and Exchange Commission as a non-GAAP financial measure, and are not GAAP alternatives to net income or any other operating measure prescribed by accounting principles generally accepted in the United States.
International Paper operates in six segments: Printing Papers, Industrial Packaging, Consumer Packaging, Distribution, Forest Products, and Specialty Businesses and Other.
The following table shows the components of net earnings (loss) for each of the last three years:

<table><tr><td></td><td colspan="2">Year Ended December 31,</td><td></td><td></td></tr><tr><td>(dollars in millions)</td><td>2013</td><td>2012</td><td>Change</td><td>Percent</td></tr><tr><td>Salaries and employee benefits</td><td>$1,652</td><td>$1,743</td><td>-$91</td><td>-5%</td></tr><tr><td>Outside services</td><td>360</td><td>339</td><td>21</td><td>6</td></tr><tr><td>Occupancy</td><td>327</td><td>310</td><td>17</td><td>5</td></tr><tr><td>Equipment expense</td><td>275</td><td>279</td><td>-4</td><td>-1</td></tr><tr><td>Amortization of software</td><td>102</td><td>77</td><td>25</td><td>32</td></tr><tr><td>Goodwill impairment</td><td>4,435</td><td>—</td><td>4,435</td><td>NM</td></tr><tr><td>Other operating expense</td><td>528</td><td>709</td><td>-181</td><td>-26</td></tr><tr><td>Noninterest expense</td><td>$7,679</td><td>$3,457</td><td>$4,222</td><td>122%</td></tr></table>
<table><tr><td></td><td colspan="5">December 31, 2017</td></tr><tr><td>(in millions)</td><td>Current</td><td>30-59 DaysPast Due</td><td>60-89 DaysPast Due</td><td>90+ DaysPast Due</td><td>Total</td></tr><tr><td>Recorded Investment:</td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Residential mortgages</td><td>$88</td><td>$17</td><td>$5</td><td>$41</td><td>$151</td></tr><tr><td>Home equity loans</td><td>95</td><td>7</td><td>2</td><td>17</td><td>121</td></tr><tr><td>Home equity lines of credit</td><td>158</td><td>11</td><td>3</td><td>25</td><td>197</td></tr><tr><td>Home equity loans serviced by others</td><td>45</td><td>3</td><td>1</td><td>2</td><td>51</td></tr><tr><td>Home equity lines of credit serviced by others</td><td>8</td><td>—</td><td>—</td><td>1</td><td>9</td></tr><tr><td>Automobile</td><td>19</td><td>2</td><td>1</td><td>1</td><td>23</td></tr><tr><td>Education</td><td>163</td><td>5</td><td>3</td><td>4</td><td>175</td></tr><tr><td>Credit cards</td><td>22</td><td>1</td><td>1</td><td>1</td><td>25</td></tr><tr><td>Other retail</td><td>9</td><td>—</td><td>—</td><td>—</td><td>9</td></tr><tr><td>Total</td><td>$607</td><td>$46</td><td>$16</td><td>$92</td><td>$761</td></tr></table>
<table><tr><td></td><td colspan="2">December 31,</td></tr><tr><td>(in millions)</td><td>2018</td><td>2017</td></tr><tr><td>Commercial</td><td>$40,857</td><td>$37,562</td></tr><tr><td>Commercial real estate</td><td>13,023</td><td>11,308</td></tr><tr><td>Leases</td><td>2,903</td><td>3,161</td></tr><tr><td>Total commercial loans and leases</td><td>56,783</td><td>52,031</td></tr><tr><td>Residential mortgages</td><td>18,978</td><td>17,045</td></tr><tr><td>Home equity loans</td><td>1,073</td><td>1,392</td></tr><tr><td>Home equity lines of credit</td><td>12,710</td><td>13,483</td></tr><tr><td>Home equity loans serviced by others</td><td>399</td><td>542</td></tr><tr><td>Home equity lines of credit serviced by others</td><td>104</td><td>149</td></tr><tr><td>Automobile</td><td>12,106</td><td>13,204</td></tr><tr><td>Education</td><td>8,900</td><td>8,134</td></tr><tr><td>Credit cards</td><td>1,991</td><td>1,848</td></tr><tr><td>Other retail</td><td>3,616</td><td>2,789</td></tr><tr><td>Total retail loans</td><td>59,877</td><td>58,586</td></tr><tr><td>Total loans and leases<sup>-1(2)</sup></td><td>$116,660</td><td>$110,617</td></tr></table>

Question: What's the average of Noninterest expense of Year Ended December 31, 2012, and Home equity lines of credit of December 31, 2018 ?