During fiscal 2017, the Internal Revenue Service (IRS) concluded its field examination of our federal tax returns for fiscal 2013 and 2014.
The audit closure and related adjustments did not have a material impact on our results of operations or financial position.
In fiscal 2018, we recorded an adjustment related to a prior year which increased income tax expense by $40.9 million.
We have notified and are working with the IRS to resolve the issue.
We determined the adjustment to be immaterial to our Consolidated Statements of Earnings for the fiscal year ended May 27, 2018.
We have effectively settled all issues with the IRS for fiscal years 2014 and prior.
During fiscal 2017, the Brazilian tax authority, Secretaria da Receita Federal do Brasil (RFB), concluded audits of our 2012 and 2013 tax return years.
These audits included a review of our determinations of amortization of certain goodwill arising from the acquisition of Yoki.
The RFB has proposed adjustments that effectively eliminate the goodwill amortization benefits related to this transaction.
We believe we have meritorious defenses and intend to contest the disallowance.
We apply a more-likely-than-not threshold to the recognition and derecognition of uncertain tax positions.
Accordingly, we recognize the amount of tax benefit that has a greater than 50 percent likelihood of being ultimately realized upon settlement.
Future changes in judgment related to the expected ultimate resolution of uncertain tax positions will affect earnings in the period of such change.
The following table sets forth changes in our total gross unrecognized tax benefit liabilities, excluding accrued interest, for fiscal 2018 and fiscal 2017.
Approximately $135 million of this total in fiscal 2018 represents the amount that, if recognized, would affect our effective income tax rate in future periods.
This amount differs from the gross unrecognized tax benefits presented in the table because certain of the liabilities below would impact deferred taxes if recognized.
We also would record a decrease in U. S.  federal income taxes upon recognition of the state tax benefits included therein.
## Table 0 ##
As of May 27, 2018, we expect to pay approximately $40.8 million of unrecognized tax benefit liabilities and accrued interest within the next 12 months.
We are not able to reasonably estimate the timing of future cash flows beyond 12 months due to uncertainties in the timing of tax audit outcomes.
The remaining amount of our unrecognized tax liability was classified in other liabilities.
We report accrued interest and penalties related to unrecognized tax benefit liabilities in income tax expense.
For fiscal 2018, we recognized $3.1 million of tax-related net interest and penalties, and had $27.3 million of accrued interest and penalties as of May 27, 2018.
For fiscal 2017, we recognized a net benefit of $5.6 million of tax-related net interest and penalties, and had $23.1 million of accrued interest and penalties as of May 28, 2017.
NOTE 15.
LEASES, OTHER COMMITMENTS, AND CONTINGENCIES Our leases are generally for warehouse space and equipment.
Rent expense under all operating leases from continuing operations was $189.4 million in fiscal 2018, $188.1 million in fiscal 2017, and $189.1 million in fiscal 2016.
Some operating leases require payment of property taxes, insurance, and maintenance costs in addition to the rent payments.
Contingent and escalation rent in excess of minimum rent payments and sublease income netted in rent expense were insignificant.
Noncancelable future lease commitments are:
## Table 1 ##
Depreciation on capital leases is recorded as depreciation expense in our results of operations.
As of May 27, 2018, we have issued guarantees and comfort letters of $540.8 million for the debt and other obligations of consolidated subsidiaries, and guarantees and comfort letters of $167.3 million for the debt and other obligations of non-consolidated affiliates, mainly CPW.
In addition, off-balance sheet arrangements are generally limited to the future payments under non-cancelable operating leases, which totaled $559.3 million as of May 27, 2018.
NOTE 16.  BUSINESS SEGMENT AND GEOGRAPHIC INFORMATION We operate in the packaged foods industry.
On April 24, 2018, we acquired Blue Buffalo, which became our Pet operating segment.
In the third quarter of fiscal 2017, we announced a new global organization structure to streamline our leadership, enhance global scale, and drive improved operational agility to maximize our growth capabilities.
This global reorganization required us to reevaluate our operating segments.
Under our new organization structure, our chief operating decision maker assesses performance and makes decisions about resources to be allocated to our operating segments as follows: North America Retail; Convenience Stores & Foodservice; Europe & Australia; Asia & Latin America; and Pet.
Our North America Retail operating segment reflects business with a wide variety of grocery stores, mass merchandisers, membership stores, natural food chains, drug, dollar and discount chains, and e-commerce grocery providers.
Our product categories in this business segment are ready-to-eat cereals, refrigerated yogurt, soup, meal kits, refrigerated and frozen dough products, dessert and baking mixes, frozen pizza and pizza snacks, grain, fruit and savory snacks, and a wide variety of organic products including refrigerated yogurt, nutrition bars, meal kits, salty snacks, ready-to-eat cereal, and grain snacks.
Our major product categories in our Convenience Stores & Foodservice operating segment are ready-to-eat cereals, snacks, refrigerated yogurt, frozen meals, unbaked and fully baked frozen dough products, and baking mixes.
Many products we sell are branded to the consumer and nearly all are branded to our customers.
We sell to distributors and operators in many customer channels including foodservice, convenience stores, vending, and supermarket bakeries in the United States.
Our Europe & Australia operating segment reflects retail and foodservice businesses in the greater Europe and Australia regions.
Our product categories include refrigerated yogurt, meal kits, super-premium ice cream, refrigerated and frozen dough products, shelf stable vegetables, grain snacks, and dessert and baking mixes.
We
Adjusted Operating Profit as a Percent of Net Sales Excluding Certain Items Affecting Comparability We believe this measure provides useful information to investors because it is important for assessing our operating profit margin on a comparable basis.
Adjusted operating profit excludes certain items affecting comparability
## Table 2 ##
(a) See Note 7 to the Consolidated Financial Statements in Item 8 of this report.
(b) See Note 3 to the Consolidated Financial Statements in Item 8 of this report.
(c) See Note 4 to the Consolidated Financial Statements in Item 8 of this report.
(d) See Note 6 to the Consolidated Financial Statements in Item 8 of this report.
Forward-Looking Financial Measures Our fiscal 2019 outlook for organic net sales growth and constant-currency total segment operating profit and adjusted diluted EPS are non-GAAP financial measures that exclude, or have otherwise been adjusted for, items impacting comparability, including the effect of foreign currency exchange rate fluctuations, restructuring charges and project-related costs, acquisition integration costs, and commodity mark-to-market effects.
Our fiscal 2019 outlook for organic net sales growth also excludes the effect of acquisitions and divestitures.
We are not able to reconcile these forward-looking non-GAAP financial measures to their most directly comparable forward-looking GAAP financial measures without unreasonable efforts because we are unable to predict with a reasonable degree of certainty the actual impact of changes in foreign currency exchange rates and commodity prices or the timing of acquisitions, divestitures and restructuring actions throughout fiscal 2019.
The unavailable information could have a significant impact on our fiscal 2019 GAAP financial results.
For fiscal 2019, we currently expect: foreign currency exchange rates (based on blend of forward and forecasted rates and hedge positions), acquisitions, and divestitures to increase net sales growth by high single digits; foreign currency exchange rates to have an immaterial impact on adjusted operating profit and adjusted diluted EPS growth; and restructuring charges and project-related costs related to actions previously announced to total approximately $13 million.

<table><tr><td></td><td colspan="2"> Fiscal Year</td></tr><tr><td> In Millions</td><td> 2018</td><td>2017</td></tr><tr><td>Balance, beginning of year</td><td>$135.5</td><td>$176.5</td></tr><tr><td>Tax positions related to current year:</td><td></td><td></td></tr><tr><td>Additions</td><td>24.1</td><td>27.2</td></tr><tr><td>Tax positions related to prior years:</td><td></td><td></td></tr><tr><td>Additions</td><td>54.8</td><td>0.9</td></tr><tr><td>Reductions</td><td>-7.9</td><td>-47.9</td></tr><tr><td>Settlements</td><td>-3.9</td><td>-9.6</td></tr><tr><td>Lapses in statutes of limitations</td><td>-6.3</td><td>-11.6</td></tr><tr><td>Balance, end of year</td><td>$196.3</td><td>$135.5</td></tr></table>
<table><tr><td>In Millions</td><td>Operating Leases</td><td>Capital Leases</td></tr><tr><td>Fiscal 2019</td><td>$137.4</td><td>$0.3</td></tr><tr><td>Fiscal 2020</td><td>115.7</td><td>0.2</td></tr><tr><td>Fiscal 2021</td><td>92.3</td><td>-</td></tr><tr><td>Fiscal 2022</td><td>70.9</td><td>-</td></tr><tr><td>Fiscal 2023</td><td>51.8</td><td>-</td></tr><tr><td>After fiscal 2023</td><td>91.2</td><td>-</td></tr><tr><td>Total noncancelable future lease commitments</td><td>$559.3</td><td>$0.5</td></tr><tr><td>Less: interest</td><td></td><td>-0.2</td></tr><tr><td>Present value of obligations under capitalleases</td><td></td><td>$0.3</td></tr></table>
<table><tr><td></td><td colspan="10"> Fiscal Year</td></tr><tr><td> Percent of Net Sales</td><td colspan="2">2018</td><td colspan="2">2017</td><td colspan="2">2016</td><td colspan="2">2015</td><td colspan="2"> 2014</td></tr><tr><td>Operating profit as reported</td><td>$2,509.3</td><td>15.9%</td><td>$2,566.4</td><td>16.4%</td><td>$2,707.4</td><td>16.3%</td><td>$2,077.3</td><td>11.8%</td><td>$2,957.4</td><td>16.5 %</td></tr><tr><td>Mark-to-marketeffects (a)</td><td>-32.1</td><td>-0.2%</td><td>-13.9</td><td>-0.1%</td><td>-62.8</td><td>-0.4 %</td><td>89.7</td><td>0.5%</td><td>-48.5</td><td>-0.3%</td></tr><tr><td>Divestitures loss (gain) (b)</td><td>-</td><td>-%</td><td>13.5</td><td>0.1%</td><td>-148.2</td><td>-0.9 %</td><td>-</td><td>-%</td><td>-65.5</td><td>-0.4%</td></tr><tr><td>Acquisition transaction and integration costs (b)</td><td>34.0</td><td>0.3%</td><td>-</td><td>-%</td><td>-</td><td>-%</td><td>16.0</td><td>0.1%</td><td>-</td><td>- %</td></tr><tr><td>Venezuela currency devaluation</td><td>-</td><td>-%</td><td>-</td><td>-%</td><td>-</td><td>-%</td><td>8.0</td><td>-%</td><td>62.2</td><td>0.4 %</td></tr><tr><td>Restructuring costs (c)</td><td>82.7</td><td>0.6%</td><td>224.1</td><td>1.4%</td><td>229.8</td><td>1.4%</td><td>343.5</td><td>1.9%</td><td>3.6</td><td>- %</td></tr><tr><td>Project-related costs (c)</td><td>11.3</td><td>-%</td><td>43.9</td><td>0.3%</td><td>57.5</td><td>0.4%</td><td>13.2</td><td>0.1%</td><td>-</td><td>- %</td></tr><tr><td>Intangible asset impairments (d)</td><td>96.9</td><td>0.6%</td><td>-</td><td>-%</td><td>-</td><td>-%</td><td>260.0</td><td>1.5%</td><td>-</td><td>- %</td></tr><tr><td>Adjusted operating profit</td><td>$2,702.1</td><td>17.2%</td><td>$2,834.0</td><td>18.1%</td><td>$2,783.7</td><td>16.8%</td><td>$2,807.7</td><td>15.9%</td><td>$2,909.2</td><td>16.2 %</td></tr></table>

Question: what is the total value of issued guarantees and comfort letters for consolidated subsidiaries and non-consolidated affiliates , ( in millions ) ?