During 2012, 2011 and 2010, we recognized losses of $641 million, gains of $420 million and losses of $779 million, respectively, attributable to the observable effect of changes in credit spreads on our own liabilities for which the fair value option was elected.
We calculate the effect of these credit spread changes using discounted cash flow techniques that incorporate current market interest rates, our observable credit spreads on these liabilities and other factors that mitigate the risk of nonperformance such as cash collateral posted.
The following table presents the difference between fair values and the aggregate contractual principal amounts of mortgage and other loans receivable and long-term borrowings for which the fair value option was elected:
## Table 0 ##
* Includes GIAs, notes, bonds, loans and mortgages payable.
There were no mortgage or other loans receivable for which the fair value option was elected that were 90 days or more past due or in non-accrual status at December 31, 2012 and 2011.
Fair Value Measurements on a Non-Recurring Basis We measure the fair value of certain assets on a non-recurring basis, generally quarterly, annually or when events or changes in circumstances indicate that the carrying amount of the assets may not be recoverable.
These assets include cost and equity-method investments, life settlement contracts, collateral securing foreclosed loans and real estate and other fixed assets, goodwill and other intangible assets.
See Note 7 herein for additional information about how we test various asset classes for impairment.
The following table presents assets measured at fair value on a non-recurring basis at the time of impairment and the related impairment charges recorded during the periods presented:
## Table 1 ##
(a) See Note 4 for a discussion on the ILFC Transaction.
(b) Fair value of Aircraft includes aircraft impairment charges.
ITEM 8 / NOTE 21.
SHARE-BASED COMPENSATION AND OTHER PLANS Other Share-Settled Awards under Share-Based Plans AIG 2010 Stock Incentive Plan The 2010 Plan was adopted at the 2010 Annual Meeting of Shareholders.
The total number of shares of AIG Common Stock that may be granted under the 2010 Plan is 60,000,000 (the reserve).
During 2012, 2011 and 2010, we granted DSUs, RSUs, restricted stock and stock appreciation rights (SARS) under the 2010 Plan.
Each RSU, DSU, SAR and share of restricted stock awarded reduces the number of shares available for future grants by one share.
The reserve is also reduced for the issuance of cash-settled share-based awards regardless of the form in which the award is originally granted.
At December 31, 2012, a total of 25,031,720 shares remained in reserve for future grants under the 2010 Plan.
AIG 2007 Stock Incentive Plan The 2007 Plan was adopted at the 2007 Annual Meeting of Shareholders.
The 2010 Plan superseded the 2007 Plan, therefore, there were no grants made under the 2007 Plan subsequent to May 11, 2010.
During 2010, 114,521 time-vested RSUs were granted under the 2007 Plan and vest on the second or the third anniversary of the date of grant.
SICO Plans The SICO Plans provide that shares of AIG Common Stock currently held by SICO are set aside for the benefit of the participant and distributed upon retirement.
The SICO Board of Directors currently may permit an early payout of shares under certain circumstances.
Prior to payout, the participant is not entitled to vote, dispose of or receive dividends with respect to such shares, and shares are subject to forfeiture under certain conditions, including but not limited to the participant’s termination of employment with us prior to normal retirement age.
A significant portion of the awards under the SICO Plans vest the year after the participant reaches age 65, provided that the participant remains employed by us through age 65.
The portion of the awards for which early payout is available vest on the applicable payout date.
Although none of the costs of the various benefits provided under the SICO Plans have been paid by us, we have recorded compensation expense for the deferred compensation amounts payable to our employees by SICO, with an offsetting amount credited to Additional paid-in capital reflecting amounts deemed contributed by SICO.
Restricted Stock and Restricted Stock Unit Valuation The fair value of restricted stock and RSUs is based on the closing price of AIG Common Stock on the date of grant.
The following table summarizes outstanding share-settled awards and RSUs that are fully vested on the date of grant but subject to transfer restrictions under the foregoing plans(a):
## Table 2 ##
(a) Excludes DSUs and options, which are discussed under the Non-Employee Plans and Stock Options sections above.
(b) Excludes legacy Deferred Compensation Profit Participation and Partners Plan for which the final installments (38,959 RSUs) vested on January 1, 2012.
(c) Adjusted to reflect the Company’s election in 2012 to cash-settle RSUs that were previously expected to be share-settled.
The total unrecognized compensation cost (net of expected forfeitures) related to unvested SICO awards is $46 million and the weighted-average and expected period of years over which those costs are expected to be recognized are 5.44 years and 27 years, respectively.
The unrecognized expense for all other awards totals less than $1 million, with a weighted average period of less than one year.
Note 6—Mergers and Acquisitions ElderTrust Merger On February 5, 2004, the Company consummated a merger transaction in an all cash transaction valued at $184 million (the “ElderTrust Transaction”).
The ElderTrust Transaction adds nine assisted living facilities, one independent living facility, five skilled nursing facilities, two medical office buildings and a financial office building (the “ElderTrust Properties”) to the Company’s portfolio.
The ElderTrust Properties are leased by the Company to various operators under leases providing for aggregated, annual cash base rent of approximately $16.2 million, subject to escalation as provided in the leases.
The leases have remaining terms primarily ranging from four to 11 years.
At the closing of the ElderTrust Transaction, the Company also acquired all of the limited partnership units in ElderTrust Operating Limited Partnership (“ETOP”) directly from their owners at $12.50 per unit, excluding 31,455 Class C Units in ETOP (which will remain outstanding).
ETOP owns directly or indirectly all of the ElderTrust Properties.
The Company funded the $101 million equity portion of the purchase price with cash on ElderTrust’s balance sheet, a portion of the $85 million in proceeds from its December 2003 sale of ten facilities to Kindred and draws on the Company’s revolving credit facility (the “Revolving Credit Facility”) under its Second Amended and Restated Security and Guaranty Agreement, dated as of April 17, 2002 (the “2002 Credit Agreement”).
The Company’s ownership of the ElderTrust Properties is subject to approximately $83 million of property level debt and other liabilities.
At the close of the ElderTrust Transaction, ElderTrust had approximately $33.5 million in unrestricted and restricted cash on hand.
The acquisition was accounted for under the purchase method.
The following table summarizes the preliminary estimated fair values of the assets acquired and liabilities assumed at the date of acquisition.
Such estimates are subject to refinement as additional valuation information is received.
Operations from this merger will be reflected in the Company’s consolidated financial statements for periods subsequent to the acquisition date of February 5, 2004.
The Company is in the process of computing fair values, thus, the allocation of the purchase price is subject to refinement.

<table><tr><td> </td><td colspan="3">December 31, 2012</td><td colspan="3">December 31, 2011</td></tr><tr><td><i></i><i>(in millions)</i> </td><td>Fair Value </td><td>Outstanding Principal Amount </td><td>Difference</td><td>Fair Value </td><td>Outstanding Principal Amount </td><td>Difference</td></tr><tr><td> Assets:</td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Mortgage and other loans receivable</td><td>$134</td><td>$141</td><td>$-7</td><td>$107</td><td>$150</td><td>$-43</td></tr><tr><td> Liabilities:</td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Long-term debt*</td><td>$8,055</td><td>$5,705</td><td>$2,350</td><td>$10,766</td><td>$8,624</td><td>$2,142</td></tr></table>
<table><tr><td> </td><td colspan="5">Assets at Fair Value Non-Recurring Basis</td><td colspan="3">Impairment Charges December 31,</td></tr><tr><td><i></i><i>(in millions)</i> </td><td colspan="2">Level 1 </td><td>Level 2 </td><td>Level 3 </td><td>Total </td><td> 2012 </td><td>2011 </td><td>2010 </td></tr><tr><td>  December 31, 2012</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Investment real estate</td><td>  $</td><td> –</td><td>$–</td><td>$–</td><td>$–</td><td>$–</td><td>$18</td><td>$604</td></tr><tr><td>Other investments</td><td></td><td>  –</td><td>–</td><td>2,062</td><td>2,062</td><td>460</td><td>639</td><td>323</td></tr><tr><td>Aircraft(a)</td><td></td><td>  –</td><td>–</td><td>–</td><td>–</td><td>–</td><td>1,693</td><td>1,614</td></tr><tr><td>Other assets</td><td></td><td>  –</td><td>3</td><td>18</td><td>21</td><td>11</td><td>3</td><td>5</td></tr><tr><td>Total</td><td>  $</td><td> –</td><td>$3</td><td>$2,080</td><td>$2,083</td><td>$471</td><td>$2,353</td><td>$2,546</td></tr><tr><td> December 31, 2011</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Investment real estate</td><td></td><td>$–</td><td>$–</td><td>$457</td><td>$457</td><td></td><td></td><td></td></tr><tr><td>Other investments</td><td></td><td>–</td><td>–</td><td>2,199</td><td>2,199</td><td></td><td></td><td></td></tr><tr><td>Aircraft(b)</td><td></td><td>–</td><td>–</td><td>1,683</td><td>1,683</td><td></td><td></td><td></td></tr><tr><td>Other assets</td><td></td><td>–</td><td>–</td><td>4</td><td>4</td><td></td><td></td><td></td></tr><tr><td>Total</td><td></td><td>$–</td><td>$–</td><td>$4,343</td><td>$4,343</td><td></td><td></td><td></td></tr></table>
<table><tr><td> </td><td colspan="2">Number of Shares/RSUs</td><td colspan="2">Weighted Average Grant-Date Fair Value</td></tr><tr><td>  As of or for the Year Ended December 31, 2012 </td><td>AIG Plans (b)</td><td>SICO Plans</td><td>AIG Plans </td><td>SICO Plans </td></tr><tr><td>Unvested, beginning of year<sup>(c)</sup></td><td>48,892</td><td>195,907</td><td>$74.57</td><td>$1,209.45</td></tr><tr><td>Granted</td><td>241,268</td><td>–</td><td>31.04</td><td>–</td></tr><tr><td>Vested</td><td>-240,765</td><td>-48,391</td><td>34.47</td><td>747.11</td></tr><tr><td>Forfeited</td><td>-10,146</td><td>-27,572</td><td>92.70</td><td>1,210.60</td></tr><tr><td>Unvested, end of year</td><td>39,249</td><td>119,944</td><td>$48.29</td><td>$1,197.96</td></tr></table>

Question: What is the growing rate of Other assets in table 1 in the year with the most Other investments in table 1?
Answer: 4.25