AMERICAN TOWER CORPORATION AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS when they are determined uncollectible.
Such determination includes analysis and consideration of the particular conditions of the account.
Changes in the allowances were as follows for the years ended December 31, (in thousands):
## Table 0 ##
Functional Currency—As a result of changes to the organizational structure of the Company’s subsidiaries in Latin America in 2010, the Company determined that effective January 1, 2010, the functional currency of its foreign subsidiary in Brazil is the Brazilian Real.
From that point forward, all assets and liabilities held by the subsidiary in Brazil are translated into U. S.  Dollars at the exchange rate in effect at the end of the applicable reporting period.
Revenues and expenses are translated at the average monthly exchange rates and the cumulative translation effect is included in equity.
The change in functional currency from U. S.  Dollars to Brazilian Real gave rise to an increase in the net value of certain non-monetary assets and liabilities.
The aggregate impact on such assets and liabilities was $39.8 million with an offsetting increase in accumulated other comprehensive income during the year ended December 31, 2010.
As a result of the renegotiation of the Company’s agreements with Grupo Iusacell, S. A.  de C. V.  (“Iusacell”), which included, among other changes, converting Iusacell’s contractual obligations to the Company from U. S.  Dollars to Mexican Pesos, the Company determined that effective April 1, 2010, the functional currency of certain of its foreign subsidiaries in Mexico is the Mexican Peso.
From that point forward, all assets and liabilities held by those subsidiaries in Mexico are translated into U. S.  Dollars at the exchange rate in effect at the end of the applicable reporting period.
Revenues and expenses are translated at the average monthly exchange rates and the cumulative translation effect is included in equity.
The change in functional currency from U. S.  Dollars to Mexican Pesos gave rise to a decrease in the net value of certain non-monetary assets and liabilities.
The aggregate impact on such assets and liabilities was $33.6 million with an offsetting decrease in accumulated other comprehensive income.
The functional currency of the Company’s other foreign operating subsidiaries is also the respective local currency.
All assets and liabilities held by the subsidiaries are translated into U. S.  Dollars at the exchange rate in effect at the end of the applicable fiscal reporting period.
Revenues and expenses are translated at the average monthly exchange rates.
The cumulative translation effect is included in equity as a component of accumulated other comprehensive income.
Foreign currency transaction gains and losses are recognized in the consolidated statements of operations and are the result of transactions of a subsidiary being denominated in a currency other than its functional currency.
Cash and Cash Equivalents—Cash and cash equivalents include cash on hand, demand deposits and short-term investments, including money market funds, with remaining maturities of three months or less when acquired, whose cost approximates fair value.
Restricted Cash—The Company classifies as restricted cash all cash pledged as collateral to secure obligations and all cash whose use is otherwise limited by contractual provisions, including cash on deposit in reserve accounts relating to the Commercial Mortgage Pass-Through Certificates, Series 2007-1 issued in the Company’s securitization transaction and the Secured Cellular Site Revenue Notes, Series 2010-1 Class C, Series 2010-2 Class C and Series 2010-2 Class F, assumed by the Company as a result of the acquisition of certain legal entities from Unison Holdings, LLC and Unison Site Management II, L. L. C.  (collectively, “Unison”).
PRUDENTIAL FINANCIAL, INC.  Notes to Consolidated Financial Statements 15.
STOCKHOLDERS’ EQUITY (continued) The balance of and changes in each component of “Accumulated other comprehensive income (loss) attributable to Prudential Financial, Inc. ” for the years ended December 31, are as follows (net of taxes):
## Table 1 ##
(1) Includes cash flow hedges.
See Note 21 for information on cash flow hedges.
See Note 4 for additional information regarding unrealized investment gains (losses), including the split between amounts related to fixed maturity securities on which an other-than-temporary impairment loss has been recognized, and all other unrealized investment gains (losses).
(2) See Note 2 for additional information on the adoption of guidance for other-than-temporary impairments of debt securities.
Statutory Net Income and Surplus Prudential Financial’s U. S.  insurance subsidiaries are required to prepare statutory financial statements in accordance with statutory accounting practices prescribed or permitted by the insurance department of the state of domicile.
Statutory accounting practices primarily differ from U. S.  GAAP by charging policy acquisition costs to expense as incurred, establishing future policy benefit liabilities using different actuarial assumptions as well as valuing investments and certain assets and accounting for deferred taxes on a different basis.
Statutory net income of Prudential Insurance amounted to $1,101 million, $(808) million and $1,274 million for the years ended December 31, 2009, 2008 and 2007, respectively.
Statutory capital and surplus of Prudential Insurance amounted to $10,042 million and $6,432 million at December 31, 2009 and 2008, respectively.
All of the Company’s international insurance operations also prepare financial statements in accordance with local regulatory requirements.
The regulatory authorities in these international jurisdictions generally establish some form of minimum solvency margin requirements.
All of the international insurance operations have surplus levels that exceed the local minimum requirements.16.
EARNINGS PER SHARE The Company has outstanding two separate classes of common stock.
The Common Stock reflects the performance of the Financial Services Businesses and the Class B Stock reflects the performance of the Closed Block Business.
Accordingly, earnings per share is calculated separately for each of these two classes of common stock.
Net income for the Financial Services Businesses and the Closed Block Business is determined in accordance with U. S.  GAAP and includes general and administrative expenses charged to each of the respective businesses based on the Company’s methodology for the allocation of such expenses.
Cash flows between the Financial Services Businesses and the Closed Block Business related to administrative expenses are determined by a policy servicing fee arrangement that is based upon insurance and policies in force and statutory cash premiums.
To the extent reported administrative expenses vary from these cash flow amounts, the differences are recorded, on an after tax basis, as direct equity adjustments to the equity balances of the businesses.
The direct equity adjustments modify the earnings available to each of the classes of common stock for earnings per share purposes.
and asset management and service fees and other income.
The increase in net investment income was driven by higher income from non-coupon investments and a higher level of invested assets.
Benefits and expenses increased $11 million.
Excluding a $40 million net increase related to the impacts of certain changes in our estimated profitability of the business, as discussed above, benefits and expenses decreased $29 million, primarily driven by a decrease in policyholders’ benefits, including changes in reserves.
Partially offsetting this decrease were higher general and administrative expenses, net of capitalization, primarily driven by higher asset management costs and higher asset-based commissions due to higher average account values, as well as from higher net operating expenses, including those supporting business growth initiatives.
Account Values Account values are a significant driver of our operating results.
Since most fees are determined by the level of separate account assets, fee income varies according to the level of account values.
Additionally, our fee income generally drives other items such as the pattern of amortization of DAC and other costs.
Account values are driven by net flows from new business sales, surrenders, withdrawals and benefit payments, policy charges and the impact of positive or negative market value changes.
The annuity industry’s competitive and regulatory landscapes, which have been dynamic over the last few years, may impact our net flows, including new business sales.
The following table sets forth account value information for the periods indicated.
## Table 2 ##
(1) Includes variable and fixed annuities sold as retail investment products.
Investments sold through defined contribution plan products are included with such products within the Retirement segment.
Variable annuity account values were $147.3 billion, $165.1 billion and $153.3 billion as of December 31, 2018, 2017 and 2016, respectively.
Fixed annuity account values were $3.7 billion as of December 31, 2018, and $3.5 billion as of December 31, 2017 and 2016.2018 to 2017 Annual Comparison.
The decrease in account values during 2018 was predominantly driven by unfavorable changes in the market value of contractholder funds.
This decrease was slightly offset by an increase in net sales reflecting higher gross sales, partially offset by higher surrenders and withdrawals as well as benefit payments and policy charges that were generally in line with prior periods.2017 to 2016 Annual Comparison.
The increase in account values during 2017 was predominantly driven by favorable changes in the market value of contractholder funds.
Net sales for 2017 decreased compared to 2016 reflecting lower gross sales and higher surrenders and withdrawals.
The decline in gross sales for 2017 compared to 2016 was largely driven by the continued impact stemming from the evolving U. S.  Department of Labor fiduciary rules and an industry shift away from variable annuity products.
Variable Annuity Risks and Risk Mitigants The primary risk exposures of our variable annuity contracts relate to actual deviations from, or changes to, the assumptions used in the original pricing of these products, including capital markets assumptions such as equity market returns, interest rates and market volatility, along with actuarial assumptions such as contractholder mortality, the timing and amount of annuitization and withdrawals, and contract lapses.
For these risk exposures, achievement of our expected returns and profitability is subject to the risk that actual experience will differ from the assumptions used in the original pricing of these products.
We currently manage our exposure to certain risks driven by fluctuations in capital markets primarily through a combination of Product Design Features, an Asset Liability Management Strategy, a Capital Hedge Program and External Reinsurance.
Product Design Features A portion of the variable annuity contracts that we offer include an automatic rebalancing feature, also referred to as an asset transfer feature.
This feature is implemented at the contract level, and transfers assets between certain variable investment sub-accounts selected by the annuity contractholder and, depending on the benefit feature, a fixed-rate account in the general account or a bond fund sub-account within the separate accounts.
The automatic rebalancing feature associated with currently-sold highest daily benefit products uses a designated bond fund sub-account within the separate accounts.
The transfers are based on a static mathematical formula used with the particular benefit which considers a number of factors, including, but not limited to, the impact of investment performance on the

<table><tr><td></td><td>2012</td><td>2011</td><td>2010</td></tr><tr><td>Balance as of January 1</td><td>$24,412</td><td>$22,505</td><td>$28,520</td></tr><tr><td>Current year increases</td><td>8,028</td><td>17,008</td><td>16,219</td></tr><tr><td>Write-offs, net of recoveries and other</td><td>-12,034</td><td>-15,101</td><td>-22,234</td></tr><tr><td>Balance as of December 31</td><td>$20,406</td><td>$24,412</td><td>$22,505</td></tr></table>
<table><tr><td></td><td colspan="4">Accumulated Other Comprehensive Income (Loss) Attributable to Prudential Financial, Inc.</td></tr><tr><td></td><td> Foreign Currency Translation Adjustment</td><td>Net Unrealized Investment Gains (Losses)(1)</td><td>Pension and Postretirement Unrecognized Net Periodic Benefit (Cost)</td><td>Total Accumulated Other Comprehensive Income (Loss)</td></tr><tr><td></td><td colspan="4">(in millions)</td></tr><tr><td>Balance, December 31, 2006</td><td>$122</td><td>$1,171</td><td>$-774</td><td>$519</td></tr><tr><td>Change in component during year</td><td>190</td><td>-771</td><td>509</td><td>-72</td></tr><tr><td>Balance, December 31, 2007</td><td>312</td><td>400</td><td>-265</td><td>447</td></tr><tr><td>Change in component during year</td><td>63</td><td>-7,135</td><td>-718</td><td>-7,790</td></tr><tr><td>Balance, December 31, 2008</td><td>375</td><td>-6,735</td><td>-983</td><td>-7,343</td></tr><tr><td>Change in component during year</td><td>299</td><td>7,905</td><td>-645</td><td>7,559</td></tr><tr><td>Impact of adoption of guidance for other-than- temporary impairments of debt securities-2</td><td>—</td><td>-659</td><td>—</td><td>-659</td></tr><tr><td>Balance, December 31, 2009</td><td>$674</td><td>$511</td><td>$-1,628</td><td>$-443</td></tr></table>
<table><tr><td></td><td colspan="3">Year ended December 31,</td></tr><tr><td></td><td>2018</td><td>2017</td><td>2016</td></tr><tr><td></td><td colspan="3">(in millions)</td></tr><tr><td>Total Individual Annuities-1:</td><td></td><td></td><td></td></tr><tr><td>Beginning total account value</td><td>$168,626</td><td>$156,783</td><td>$152,945</td></tr><tr><td>Sales</td><td>8,270</td><td>5,894</td><td>8,054</td></tr><tr><td>Surrenders and withdrawals</td><td>-11,688</td><td>-9,821</td><td>-7,881</td></tr><tr><td>Net sales (withdrawals)</td><td>-3,418</td><td>-3,927</td><td>173</td></tr><tr><td>Benefit payments</td><td>-2,084</td><td>-1,873</td><td>-1,794</td></tr><tr><td>Net flows</td><td>-5,502</td><td>-5,800</td><td>-1,621</td></tr><tr><td>Change in market value, interest credited and other activity</td><td>-8,341</td><td>21,355</td><td>9,012</td></tr><tr><td>Policy charges</td><td>-3,703</td><td>-3,712</td><td>-3,553</td></tr><tr><td>Ending total account value</td><td>$151,080</td><td>$168,626</td><td>$156,783</td></tr></table>

Question: How many elements show negative value in 2006 for Net Unrealized Investment Gains (Losses)(1) for Accumulated Other Comprehensive Income (Loss) Attributable to Prudential Financial, Inc.?