increase of $8.5 million in interest income, compared to the prior year, partially offset by foreign currency losses of $7.5 million, compared to the prior year.
Provision for Income Taxes.
We recorded a 21.0% provision for income taxes for fiscal year 2019, compared to 24.9% in fiscal year 2018 and 26.9% in fiscal year 2017.
The decrease in the effective tax rate from fiscal year 2018 to 2019 is primarily due to a further reduction in the U. S.  federal income tax rate to 21%, the non-recurring tax expense recorded in fiscal year 2018 for deemed repatriation of undistributed foreign earnings and remeasurement of net deferred tax assets, partially offset by a decrease in tax deductible stock compensation.
The decrease in the effective tax rate from fiscal year 2017 to 2018 was primarily due to the impacts of the Tax Cuts and Jobs Act enacted on December 22, 2017, partially offset with foreign tax credits from a one-time distribution in fiscal year 2017.
We record a valuation allowance to reduce our deferred tax assets to the amount we believe is more-likely-than-not to be realized.
In making these determinations we consider historical and projected taxable income, and ongoing prudent and feasible tax planning strategies in assessing the appropriateness of a valuation allowance.
The net increase in the valuation allowance of $0.7 million for fiscal year 2019 and $4.6 million for fiscal year 2018 was primarily related to tax net operating losses incurred in certain foreign jurisdictions and state tax credit carryforwards.
Our net deferred tax assets as of September 30, 2019, 2018 and 2017 were $27.4 million, $33.4 million and $53.2 million, respectively.
Our worldwide effective tax rate may fluctuate based on a number of factors, including variations in projected taxable income in the various geographic locations in which we operate, changes in the valuation of our net deferred tax assets, resolution of potential exposures, tax positions taken on tax returns filed in the various geographic locations in which we operate, and the introduction of new accounting standards or changes in tax laws or interpretations thereof in the various geographic locations in which we operate.
We have recorded liabilities to address potential tax exposures related to business and income tax positions we have taken that could be challenged by taxing authorities.
The ultimate resolution of these potential exposures may be greater or less than the liabilities recorded which could result in an adjustment to our future tax expense.
Liquidity and Capital Resources We have funded our operations with our cash balances, cash generated from operations and proceeds from public offerings of our securities.
## Table 0 ##
Cash and cash equivalents, short-term investments and long-term investments totaled $1,330.7 million as of September 30, 2019, compared to $1,450.6 million as of September 30, 2018, representing a decrease of $119.9 million.
The decrease was primarily due to $611.6 million in cash paid for the acquisition of NGINX in the third quarter of fiscal 2019 as well as $201.0 million of cash required for the repurchase of outstanding common stock under our share repurchase program in fiscal year 2019 and $103.5 million of capital expenditures related to the expansion of our facilities to support our operations worldwide.
The decrease was partially offset by cash provided by operating activities of $747.8 million.
As of September 30, 2019, 55.8% of our cash and cash equivalents and investment balances were outside of the U. S.  The cash and cash equivalents and investment balances outside of the U. S.  are subject to fluctuation based on the settlement of intercompany balances.
In fiscal year 2018, the increase to cash and cash equivalents, short-term investments and long-term investments from the prior year was primarily due to cash provided by operating activities of $761.1 million, partially offset by $600.1 million of cash required for the repurchase of outstanding common stock under our share repurchase program and $53.5 million of capital expenditures related to the expansion of our facilities to support our operations worldwide.
As of September 30, 2018, 37.6% of our cash and cash equivalents and investment balances were outside of the U. S.  Cash provided by operating activities during fiscal year 2019 was $747.8 million compared to $761.1 million in fiscal year 2018 and $740.3 million in fiscal year 2017.
Cash provided by operating activities resulted primarily from cash generated from net income, after adjusting for non-cash charges such as stock-based compensation, depreciation and amortization charges and changes in operating assets and liabilities.
The loss from discontinued operations for fiscal years 2010, 2009 and 2008 of $9.7 million, $27.4 million and $754.6 million, respectively are net of tax benefits of $8.0 million, $20.3 million and $411.1 million, respectively.
Our effective tax rate for discontinued operations was 45.1%, 42.5% and 35.3% for fiscal years 2010, 2009 and 2008, respectively.
As of April 30, 2010, we have recorded a deferred tax asset of $142.1 million, representing the tax effects of the difference between the tax and book basis in the stock of our brokerage business sold to Ameriprise in November 2008.
For tax purposes, we incurred a capital loss upon disposition of that business, which generally can only be utilized to the extent we realize capital gains within five years subsequent to the date of the loss.
We do not currently expect to be able to realize a tax benefit for substantially all of this loss and, therefore, recorded a valuation allowance of $122.6 million.
We have capital loss carryover of approximately $362 million which will expire if not used to offset future capital gains before December 31, 2013.
Our current tax expense has been reduced and our deferred tax expense increased by offsetting amounts due to the tax effects of a tax accounting change impacting the timing of taxable income from certain mortgage related assets.
Because of this treatment we have recorded a noncurrent deferred tax liability of $81.1 million and a long term receivable of the same amount as a result of this change.
Certain of our subsidiaries file stand-alone returns in various states and foreign jurisdictions, and others join in filing consolidated or combined returns in such jurisdictions.
At April 30, 2010, we had net operating losses (NOLs) in various states and foreign jurisdictions.
The amount of state NOLs vary by taxing jurisdiction.
We recorded deferred tax assets of $26.5 million for the tax effects of such losses and a valuation allowance of $19.8 million for the portion of such losses that, more likely than not, will not be realized.
If not used, the NOLs will expire in varying amounts during fiscal years 2011 through 2030.
We intend to indefinitely reinvest foreign earnings, therefore, a provision has not been made for income taxes that might be payable upon remittance of such earnings.
Determination of the amount of unrecognized deferred tax liability on unremitted foreign earnings is not practicable.
As a result of the initial adoption of accounting guidance effective fiscal year 2008, we recognized an additional reserve for uncertain tax positions of $9.7 million and a corresponding decrease to retained earnings.
A reconciliation of the beginning and ending amount of unrecognized tax benefits for fiscal years 2010 and 2009 is as follows:
## Table 1 ##
Of the $129.8 million, $124.6 million and $137.6 million ending gross unrecognized tax benefit balance, as of April 30, 2010, 2009 and 2008, respectively, $106.8 million, $107.0 million and $119.6 million, respectively, if recognized, would impact the effective rate.
This difference results from adjusting the gross balances for such items as federal, state and foreign deferred items, interest and deductible taxes.
We believe it is reasonably possible that the balance of unrecognized tax benefits could decrease by approximately $74.5 million within the next twelve months due to anticipated settlements of audit issues and expiring statutes of limitations.
This amount is included in accrued income taxes in our consolidated balance sheet.
The remaining amount is classified as longterm and is included in other noncurrent liabilities in the consolidated balance sheet.
Interest and penalties, if any, accrued on the unrecognized tax benefits are reflected in income tax expense.
The amount of gross interest and penalties accrued on uncertain tax positions during fiscal years 2010, 2009 and 2008 totaled $4.1 million, $15.4 million and $18.6 million, respectively.
The total gross interest and penalties accrued as of April 30, 2010, 2009 and 2008 totaled $39.7 million, $42.4 million and $47.5 million, respectively.
We file a consolidated federal income tax return in the U. S.  and file tax returns in various state and foreign jurisdictions.
The consolidated tax returns for the years 2006 and 2007 are currently under examination by the IRS.
The consolidated tax returns for the years 1999 — 2005 are at the appellate level.
Tax years prior to 1999 are closed by statute.
Historically, tax returns in various foreign and state jurisdictions are examined and settled upon completion of the examination.
The following tables display the delinquency status of our loans and our nonperforming assets at December 31, 2013 and December 31, 2012, respectively.
Table 63: Analysis of Loan Portfolio (a)
## Table 2 ##
(a) Amounts in table represent recorded investment and exclude loans held for sale.
(b) Past due loan amounts exclude purchased impaired loans, even if contractually past due (or if we do not expect to receive payment in full based on the original contractual terms), as we are currently accreting interest income over the expected life of the loans.
(c) Consumer loans accounted for under the fair value option for which we do not expect to collect substantially all principal and interest are subject to nonaccrual accounting and classification upon meeting any of our nonaccrual policies.
Given that these loans are not accounted for at amortized cost, these loans have been excluded from the nonperforming loan population.
(d) Pursuant to alignment with interagency supervisory guidance on practices for loans and lines of credit related to consumer lending in the first quarter of 2013, accruing consumer loans past due 30 – 59 days decreased $44 million, accruing consumer loans past due 60 – 89 days decreased $36 million and accruing consumer loans past due 90 days or more decreased $315 million, of which $295 million related to Residential real estate government insured loans.
As part of this alignment, these loans were moved into nonaccrual status.
(e) Past due loan amounts at December 31, 2013 include government insured or guaranteed Residential real estate mortgages totaling $.1 billion for 30 to 59 days past due, $.1 billion for 60 to 89 days past due and $1.0 billion for 90 days or more past due.
Past due loan amounts at December 31, 2012 include government insured or guaranteed Residential real estate mortgages totaling $.1 billion for 30 to 59 days past due, $.1 billion for 60 to 89 days past due and $1.9 billion for 90 days or more past due.
(f) Past due loan amounts at December 31, 2013 include government insured or guaranteed Other consumer loans totaling $.2 billion for 30 to 59 days past due, $.1 billion for 60 to 89 days past due and $.3 billion for 90 days or more past due.
Past due loan amounts at December 31, 2012 include government insured or guaranteed Other consumer loans totaling $.2 billion for 30 to 59 days past due, $.1 billion for 60 to 89 days past due and $.3 billion for 90 days or more past due.
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS ROPER INDUSTRIES, INC.  AND SUBSIDIARIES Years Ended December 31, 2007, 2006 and 2005 (1) SUMMARY OF ACCOUNTING POLICIES Basis of Presentation — These fi nancial statements present consolidated information for Roper Industries, Inc.  and its subsidiaries (“Roper” or the “Company”).
All signifi cant intercompany accounts and transactions have been eliminated.
Nature of the Business — Roper is a diversifi ed growth company that designs, manufactures and distributes energy systems and controls, scientifi c and industrial imaging products and software, industrial technology products and radio frequency (RF) products and services.
We market these products and services to selected segments of a broad range of markets, including radio frequency applications, water, energy, research and medical, security and other niche markets.
Accounts Receivable — Accounts receivable were stated net of an allowance for doubtful accounts and sales allowances of $11.9 million and $9.0 million at December 31, 2007 and 2006, respectively.
Outstanding accounts receivable balances are reviewed periodically, and allowances are provided at such time that management believes reasonable doubt exists that such balances will be collected within a reasonable period of time.
Cash and Cash Equivalents — Roper considers highly liquid fi nancial instruments with remaining maturities at acquisition of three months or less to be cash equivalents.
Roper had $198 million of cash equivalents at December 31, 2007 and no cash equivalents at December 31, 2006.
Earnings per Share — Basic earnings per share were calculated using net earnings and the weighted-average number of shares of common stock outstanding during the respective year.
Diluted earnings per share were calculated using net earnings and the weighted-average number of shares of common stock and potential common stock outstanding during the respective year.
Potentially dilutive common stock consisted of stock options, restricted stock awards and the premium over the conversion price on our senior subordinated convertible notes based upon the trading price of the Company’s common stock.
The effects of potential common stock were determined using the treasury stock method (in thousands).

<table><tr><td></td><td colspan="3">Years Ended September 30,</td></tr><tr><td></td><td>2019</td><td>2018</td><td>2017</td></tr><tr><td></td><td colspan="3">(in thousands)</td></tr><tr><td>Liquidity and Capital Resources</td><td></td><td></td><td></td></tr><tr><td>Cash and cash equivalents and investments</td><td>$1,330,684</td><td>$1,450,596</td><td>$1,301,730</td></tr><tr><td>Cash provided by operating activities</td><td>747,841</td><td>761,068</td><td>740,281</td></tr><tr><td>Cash used in investing activities</td><td>-414,634</td><td>-456,023</td><td>-32,212</td></tr><tr><td>Cash used in financing activities</td><td>-155,447</td><td>-551,263</td><td>-546,032</td></tr></table>
<table><tr><td>Year Ended April 30,</td><td>2010</td><td>2009</td><td>2008</td></tr><tr><td>Balance, beginning of the year</td><td>$124,605</td><td>$137,608</td><td>$133,263</td></tr><tr><td>Additions based on tax positions related to prior years</td><td>12,957</td><td>14,541</td><td>26,283</td></tr><tr><td>Reductions based on tax positions related to prior years</td><td>-2,427</td><td>-6,096</td><td>-16,500</td></tr><tr><td>Additions based on tax positions related to the current year</td><td>3,314</td><td>4,110</td><td>17,736</td></tr><tr><td>Reductions related to settlements with tax authorities</td><td>-8,545</td><td>-18,189</td><td>-18,633</td></tr><tr><td>Expiration of statute of limitations</td><td>-1,061</td><td>-5,007</td><td>-5,692</td></tr><tr><td>Foreign currency translation</td><td>924</td><td>-2,362</td><td>1,151</td></tr><tr><td>Balance, end of the year</td><td>$129,767</td><td>$124,605</td><td>$137,608</td></tr></table>
<table><tr><td></td><td colspan="5">Accruing</td><td colspan="4"></td></tr><tr><td>In millions</td><td>Current or Less Than 30 Days Past Due</td><td>30-59 Days Past Due</td><td>60-89 Days Past Due</td><td>90 Days Or More Past Due</td><td>Total Past Due(b)</td><td>Nonperforming Loans</td><td>Fair Value Option Nonaccrual Loans (c)</td><td>Purchased Impaired</td><td>TotalLoans</td></tr><tr><td> December 31, 2013</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Commercial</td><td>$87,621</td><td>$81</td><td>$20</td><td>$42</td><td>$143</td><td>$457</td><td></td><td>$157</td><td>$88,378</td></tr><tr><td>Commercial real estate</td><td>20,090</td><td>54</td><td>11</td><td>2</td><td>67</td><td>518</td><td></td><td>516</td><td>21,191</td></tr><tr><td>Equipment lease financing</td><td>7,538</td><td>31</td><td>2</td><td></td><td>33</td><td>5</td><td></td><td></td><td>7,576</td></tr><tr><td>Home equity (d)</td><td>32,877</td><td>86</td><td>34</td><td></td><td>120</td><td>1,139</td><td></td><td>2,311</td><td>36,447</td></tr><tr><td>Residential real estate (d) (e)</td><td>9,311</td><td>217</td><td>87</td><td>1,060</td><td>1,364</td><td>904</td><td>$365</td><td>3,121</td><td>15,065</td></tr><tr><td>Credit card</td><td>4,339</td><td>29</td><td>19</td><td>34</td><td>82</td><td>4</td><td></td><td></td><td>4,425</td></tr><tr><td>Other consumer (d) (f)</td><td>21,788</td><td>216</td><td>112</td><td>353</td><td>681</td><td>61</td><td></td><td>1</td><td>22,531</td></tr><tr><td>Total</td><td>$183,564</td><td>$714</td><td>$285</td><td>$1,491</td><td>$2,490</td><td>$3,088</td><td>$365</td><td>$6,106</td><td>$195,613</td></tr><tr><td>Percentage of total loans</td><td>93.83%</td><td>.37%</td><td>.15%</td><td>.76%</td><td>1.28%</td><td>1.58%</td><td>.19%</td><td>3.12%</td><td>100.00%</td></tr><tr><td>December 31, 2012</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Commercial</td><td>$81,930</td><td>$115</td><td>$55</td><td>$42</td><td>$212</td><td>$590</td><td></td><td>$308</td><td>$83,040</td></tr><tr><td>Commercial real estate</td><td>16,735</td><td>100</td><td>57</td><td>15</td><td>172</td><td>807</td><td></td><td>941</td><td>18,655</td></tr><tr><td>Equipment lease financing</td><td>7,214</td><td>17</td><td>1</td><td>2</td><td>20</td><td>13</td><td></td><td></td><td>7,247</td></tr><tr><td>Home equity</td><td>32,174</td><td>117</td><td>58</td><td></td><td>175</td><td>951</td><td></td><td>2,620</td><td>35,920</td></tr><tr><td>Residential real estate (e)</td><td>8,464</td><td>278</td><td>146</td><td>1,901</td><td>2,325</td><td>845</td><td>$70</td><td>3,536</td><td>15,240</td></tr><tr><td>Credit card</td><td>4,205</td><td>34</td><td>23</td><td>36</td><td>93</td><td>5</td><td></td><td></td><td>4,303</td></tr><tr><td>Other consumer (f)</td><td>20,663</td><td>258</td><td>131</td><td>355</td><td>744</td><td>43</td><td></td><td>1</td><td>21,451</td></tr><tr><td>Total</td><td>$171,385</td><td>$919</td><td>$471</td><td>$2,351</td><td>$3,741</td><td>$3,254</td><td>$70</td><td>$7,406</td><td>$185,856</td></tr><tr><td>Percentage of total loans</td><td>92.21%</td><td>.49%</td><td>.25%</td><td>1.26%</td><td>2.00%</td><td>1.75%</td><td>.05%</td><td>3.99%</td><td>100.00%</td></tr></table>

Question: How many element exceed the average of Commercial in 2013 for Current or Less Than 30 Days Past Due?