Table IV Outstanding Loans and Leases
## Table 0 ##
(1) Includes pay option loans of $3.2 billion, $4.4 billion, $6.7 billion, $9.9 billion and $11.8 billion and non-U.
S.  residential mortgage loans of $2 million, $0, $93 million, $85 million and $90 million at December 31, 2014, 2013, 2012, 2011 and 2010, respectively.
The Corporation no longer originates pay option loans.
(2) Includes dealer financial services loans of $37.7 billion, $38.5 billion, $35.9 billion, $43.0 billion and $43.3 billion, unsecured consumer lending loans of $1.5 billion, $2.7 billion, $4.7 billion, $8.0 billion and $12.4 billion, U. S.  securities-based lending loans of $35.8 billion, $31.2 billion, $28.3 billion, $23.6 billion and $16.6 billion, non-U.
S.  consumer loans of $4.0 billion, $4.7 billion, $8.3 billion, $7.6 billion and $8.0 billion, student loans of $632 million, $4.1 billion, $4.8 billion, $6.0 billion and $6.8 billion, and other consumer loans of $761 million, $1.0 billion, $1.2 billion, $1.5 billion and $3.2 billion at December 31, 2014, 2013, 2012, 2011 and 2010, respectively.
(3) Includes consumer finance loans of $676 million, $1.2 billion, $1.4 billion, $1.7 billion and $1.9 billion, consumer leases of $1.0 billion, $606 million, $34 million, $0 and $0, consumer overdrafts of $162 million, $176 million, $177 million, $103 million and $88 million, and other non-U.
S.  consumer loans of $3 million, $5 million, $5 million, $929 million and $803 million at December 31, 2014, 2013, 2012, 2011 and 2010, respectively.
(4) Consumer loans accounted for under the fair value option were residential mortgage loans of $1.9 billion, $2.0 billion, $1.0 billion and $2.2 billion, and home equity loans of $196 million, $147 million, $0 and $0 at December 31, 2014, 2013, 2012 and 2011, respectively.
There were no consumer loans accounted for under the fair value option prior to 2011.
Commercial loans accounted for under the fair value option were U. S.  commercial loans of $1.9 billion, $1.5 billion, $2.3 billion, $2.2 billion and $1.6 billion, commercial real estate loans of $0, $0, $0, $0 and $79 million, and non-U.
S.  commercial loans of $4.7 billion, $6.4 billion, $5.7 billion, $4.4 billion and $1.7 billion at December 31, 2014, 2013, 2012, 2011 and 2010, respectively.
(5) Includes U. S.  small business commercial loans, including card-related products, of $13.3 billion, $13.3 billion, $12.6 billion, $13.3 billion and $14.7 billion at December 31, 2014, 2013, 2012, 2011 and 2010, respectively.
(6) Includes U. S.  commercial real estate loans of $45.2 billion, $46.3 billion, $37.2 billion, $37.8 billion and $46.9 billion, and non-U.
S.  commercial real estate loans of $2.5 billion, $1.6 billion, $1.5 billion, $1.8 billion and $2.5 billion at December 31, 2014, 2013, 2012, 2011 and 2010, respectively
2016 vs.  2015 operating profit margin comparisons were unfavorably impacted by: ?
Acquisition-related charges in 2016 associated with the acquisition of Cepheid, including transaction costs deemed significant, change in control and restructuring payments, and fair value adjustments to acquired inventory and deferred revenue - 150 basis points ?
The incremental net dilutive effect in 2016 of acquired businesses - 30 basis points Amortization increased during 2016 as compared with 2015 primarily due to the impact of recently acquired businesses including Cepheid and the resulting increase in amortizable assets.2015 Compared to 2014 Price increases in the segment contributed 0.5% to sales growth on a year-over-year basis during 2015 as compared with 2014 and are reflected as a component of the change in sales from existing businesses.
Sales from existing businesses in the segment’s diagnostics business grew at a mid-single digit rate during 2015 as compared to 2014.
Demand in the clinical lab business increased on a year-over-year basis led by growth in the urinalysis and immunoassay consumable products primarily from continuing strong demand in China and other high-growth markets.
Continued strong consumable sales in 2015 related to the installed base of blood gas instruments in developed markets as well as strong instrument placement particularly in China and the Middle East drove the majority of the year-over-year sales growth in the critical care diagnostic business.
Increased demand for advanced staining systems and consumables as well as probes primarily in North America and China drove the majority of the year-over-year sales growth in the anatomical pathology diagnostics business.
Operating profit margins declined 30 basis points during 2015 as compared to 2014.
The following factors impacted year-overyear operating profit margin comparisons.2015 vs.  2014 operating profit margin comparisons were favorably impacted by: ?
Higher 2015 sales volumes from existing businesses and incremental year-over-year cost savings associated with the restructuring actions and continuing productivity improvement initiatives taken in 2015 and 2014, net of incremental year-over-year costs associated with various product development, sales and marketing growth investments and the effect of a stronger U. S.  dollar in 2015 - 40 basis points ?
Lower year-over-year costs associated with restructuring actions and continuing productivity improvement initiatives - 30 basis points 2015 vs.  2014 operating profit margin comparisons were unfavorably impacted by: ?
The incremental net dilutive effect in 2015 of acquired businesses - 100 basis points DENTAL The Company’s Dental segment provides products that are used to diagnose, treat and prevent disease and ailments of the teeth, gums and supporting bone, as well as to improve the aesthetics of the human smile.
The Company is a leading worldwide provider of a broad range of dental consumables, equipment and services, and is dedicated to driving technological innovations that help dental professionals improve clinical outcomes and enhance productivity.
Dental Selected Financial Data
## Table 1 ##
Property Investment p y r Our overall strategy is to continue to increase our investment in quality industrial properties in both existing and select new markets and to continue to increase our investment in on-campus or hospital afffiliated medical office f properties.
Pursuant to this strategy, we evaluate development and acquisition opportunities based upon our market y outlook, including general economic conditions, supply and long-term growth potential.
Our ability to make future property investments is dependent upon identifying suitable acquisition and development opportunities, and our continued access to our longer-term sources of liquidityy, including issuances of debt or equity securities as well as generating cash flow by disposing of selected properties.
Leasing/Capital Costs g p Tenant improvements and lease-related costs pertaining to our initial leasing of newly completed space, or vacant Tspace in acquired properties, are referred to as first generation expenditures.
Such first generation expenditures for tenant improvements are included within "development of real estate investments" in our Consolidated Statements of Cash Flows, while such expenditures for lease-related costs are included within "other deferred leasing costs. "
Cash expenditures related to the construction of a building's shell, as well as the associated site improvements, are also included within "development of real estate investments" in our Consolidated Statements of Cash Flows.
TTenant improvements and leasing costs to re-let rental space that we previously leased to tenants are referred to as second generation expenditures.
Building improvements that are not specific to any tenant, but serve to improve integral components of our real estate properties, are also second generation expenditures.
One of the principal uses of our liquidity is to fund the second generation leasing/capital expenditures of our real estate investments.
The following table summarizes our second generation capital expenditures by type of expenditure, as well as capital expenditures for the development of real estate investments and for other deferred leasing costs (in thousands):
## Table 2 ##
Second generation capital expenditures were significantly lower during 2016 and 2015, compared to 2014, as the result of significant dispositions of offfice properties, which were more capital intensive to re-lease than industrial properties.
WWe had wholly owned properties under development with an expected cost of $713.1 million at December 31, 2016, compared to projects with an expected cost of $599.8 million and $470.2 million at December 31, 2015 and 2014, respectively.
The capital expenditures in the table above include the capitalization of internal overhead costs.
We capitalized W $24.0 million, $21.7 million and $23.9 million of overhead costs related to leasing activities, including both first and second generation leases, during the years ended December 31, 2016, 2015 and 2014, respectively.
We W capitalized $25.9 million, $23.8 million and $28.8 million of overhead costs related to development activities, including both development and tenant improvement projects on first and second generation space, during the years ended December 31, 2016, 2015 and 2014, respectively.
Combined overhead costs capitalized to leasing and development totaled 33.5%, 29.0% and 31.4% of our overall pool of overhead costs at December 31, 2016, 2015 and 2014, respectively.
Further discussion of the capitalization of overhead costs can be found in the year-to-year comparisons of general and administrative expenses and Critical Accounting Policies sections of this Item 7.
In December 2016, the Peruvian parliament passed tax legislation that, in part, modified the applicable tax rates established in its December 2014 tax legislation, which progressively decreased the corporate income tax rate from 30 percent in 2014 to 26 percent in 2019 and thereafter, and also increased the dividend tax rate on distributions from 4.1 percent in 2014 to 9.3 percent in 2019 and thereafter.
Under the tax legislation, which was effective January 1, 2017, the corporate income tax rate was 29.5 percent, and the dividend tax rate on distributions of earnings was 5 percent.
Cerro Verde’s current mining stability agreement subjects FCX to a stable income tax rate of 32 percent through the expiration of the agreement on December 31, 2028.
The tax rate on dividend distributions is not stabilized by the agreement.
During 2015, PT-FI’s Delaware domestication was terminated.
As a result, PT-FI is no longer a U. S.  income tax filer, and tax attributes related to PT-FI, which were fully reserved with a related valuation allowance, are no longer available for use in FCX’s U. S.  federal consolidated income tax return.
There was no resulting net impact to FCX’s consolidated statement of operations.
PT-FI remains a limited liability company organized under Indonesian law.
In September 2014, the Chilean legislature approved a tax reform package that implemented a dual tax system, which was amended in January 2016.
Under previous rules, FCX’s share of income from Chilean operations was subject to an effective 35 percent tax rate allocated between income taxes and dividend withholding taxes.
Under the amended tax reform package, FCX’s Chilean operation is subject to the “Partially-Integrated System,” resulting in FCX’s share of income from El Abra being subject to progressively increasing effective tax rates of 35 percent through 2019 and 44.5 percent in 2020 and thereafter.
In November 2017, the progression of increasing tax rates was delayed by the Chilean legislature so that the 35 percent rate continues through 2021 increasing to 44.5 percent in 2022 and thereafter.
In 2010, the Chilean legislature approved an increase in mining royalty taxes to help fund earthquake reconstruction activities, education and health programs.
Mining royalty taxes at FCX’s El Abra mine were 4 percent for the years 2013 through 2017.
Beginning in 2018 and through 2023, rates move to a sliding scale of 5 to 14 percent (depending on a defined operational margin).
Uncertain Tax Positions.
FCX accounts for uncertain income tax positions using a threshold and measurement criteria for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return.
FCX’s policy associated with uncertain tax positions is to record accrued interest in interest expense and accrued penalties in other income and expense rather than in the provision for income taxes.
A summary of the activities associated with FCX’s reserve for unrecognized tax benefits for the years ended December 31 follows:

<table><tr><td></td><td colspan="5">December 31</td></tr><tr><td>(Dollars in millions)</td><td>2014</td><td>2013</td><td>2012</td><td>2011</td><td>2010</td></tr><tr><td>Consumer</td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Residential mortgage<sup>-1</sup></td><td>$216,197</td><td>$248,066</td><td>$252,929</td><td>$273,228</td><td>$270,901</td></tr><tr><td>Home equity</td><td>85,725</td><td>93,672</td><td>108,140</td><td>124,856</td><td>138,161</td></tr><tr><td>U.S. credit card</td><td>91,879</td><td>92,338</td><td>94,835</td><td>102,291</td><td>113,785</td></tr><tr><td>Non-U.S. credit card</td><td>10,465</td><td>11,541</td><td>11,697</td><td>14,418</td><td>27,465</td></tr><tr><td>Direct/Indirect consumer<sup>-2</sup></td><td>80,381</td><td>82,192</td><td>83,205</td><td>89,713</td><td>90,308</td></tr><tr><td>Other consumer<sup>-3</sup></td><td>1,846</td><td>1,977</td><td>1,628</td><td>2,688</td><td>2,830</td></tr><tr><td>Total consumer loans excluding loans accounted for under the fair value option</td><td>486,493</td><td>529,786</td><td>552,434</td><td>607,194</td><td>643,450</td></tr><tr><td>Consumer loans accounted for under the fair value option<sup>-4</sup></td><td>2,077</td><td>2,164</td><td>1,005</td><td>2,190</td><td>—</td></tr><tr><td>Total consumer</td><td>488,570</td><td>531,950</td><td>553,439</td><td>609,384</td><td>643,450</td></tr><tr><td>Commercial</td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>U.S. commercial<sup>-5</sup></td><td>233,586</td><td>225,851</td><td>209,719</td><td>193,199</td><td>190,305</td></tr><tr><td>Commercial real estate<sup>-6</sup></td><td>47,682</td><td>47,893</td><td>38,637</td><td>39,596</td><td>49,393</td></tr><tr><td>Commercial lease financing</td><td>24,866</td><td>25,199</td><td>23,843</td><td>21,989</td><td>21,942</td></tr><tr><td>Non-U.S. commercial</td><td>80,083</td><td>89,462</td><td>74,184</td><td>55,418</td><td>32,029</td></tr><tr><td>Total commercial loans excluding loans accounted for under the fair value option</td><td>386,217</td><td>388,405</td><td>346,383</td><td>310,202</td><td>293,669</td></tr><tr><td>Commercial loans accounted for under the fair value option<sup>-4</sup></td><td>6,604</td><td>7,878</td><td>7,997</td><td>6,614</td><td>3,321</td></tr><tr><td>Total commercial</td><td>392,821</td><td>396,283</td><td>354,380</td><td>316,816</td><td>296,990</td></tr><tr><td>Total loans and leases</td><td>$881,391</td><td>$928,233</td><td>$907,819</td><td>$926,200</td><td>$940,440</td></tr></table>
<table><tr><td></td><td colspan="3">For the Year Ended December 31</td></tr><tr><td>($ in millions)</td><td>2016</td><td>2015</td><td>2014</td></tr><tr><td>Sales</td><td>$2,785.4</td><td>$2,736.8</td><td>$2,193.1</td></tr><tr><td>Operating profit</td><td>419.4</td><td>370.4</td><td>304.4</td></tr><tr><td>Depreciation</td><td>43.8</td><td>50.0</td><td>35.9</td></tr><tr><td>Amortization</td><td>83.4</td><td>82.0</td><td>49.1</td></tr><tr><td>Operating profit as a % of sales</td><td>15.1%</td><td>13.5%</td><td>13.9%</td></tr><tr><td>Depreciation as a % of sales</td><td>1.6%</td><td>1.8%</td><td>1.6%</td></tr><tr><td>Amortization as a % of sales</td><td>3.0%</td><td>3.0%</td><td>2.2%</td></tr></table>
<table><tr><td></td><td>2016</td><td>2015</td><td>2014</td></tr><tr><td>Second generation tenant improvements</td><td>$24,622</td><td>$28,681</td><td>$51,699</td></tr><tr><td>Second generation leasing costs</td><td>27,029</td><td>24,471</td><td>37,898</td></tr><tr><td>Building improvements</td><td>7,698</td><td>8,748</td><td>9,224</td></tr><tr><td>Total second generation capital expenditures</td><td>$59,349</td><td>$61,900</td><td>$98,821</td></tr><tr><td>Development of real estate investments</td><td>$401,442</td><td>$370,466</td><td>$446,722</td></tr><tr><td>Other deferred leasing costs</td><td>$38,410</td><td>$30,790</td><td>$31,503</td></tr></table>

Question: What's the current growth rate of U.S. commercial?