## Table 0 ##
(1) We acquired several companies during the periods presented and have included the financial results of these companies effective from the respective acquisition dates.
Refer to Note 3 to our consolidated financial statements, f included in this Annual Report, for more information on these acquisitions.
(2) Our transaction and clearing fees are presented net of rebates paid to our customers.
We also report transactionbased expenses relating to Section 31 fees and payments made for routing services and to certain U. S.  equities liquidity providers.
For a discussion of these rebates, see Item 7 “- Management’s Discussion and Analysis of
## Table 1 ##
Certain costs and cash payments made to customers previously recorded in costs of products sold and selling, general and administrative expenses have been reclassified against net sales as they do not meet the specific criteria to qualify as a distinct good or service under the new guidance, primarily related to payments to customers for defective products under warranty.
Refer to Footnote 2 for additional information regarding the Company's adoption of Topic 606.
In August 2016, the FASB issued ASU 2016-15,"Statement of Cash Flows(Topic 230): Classification of Certain Cash Receipts and Cash Payments.
"ASU 2016-15 provides guidance on the classification of certain cash receipts and payments in the statement of cash flows, including debt prepayment and debt extinguishment costs.
ASU 2016-15 is effective for annual periods beginning afterDecember 15,2017 and the Company retrospectively adopted ASU 2016-15 effective January 1,2018.
As a result of the adoption ASU 2016-15, the Company reclassified $34.2 million of certain debt extinguishment payments, which had the effect of increasing the Company's cash provided by operating activities and increasing net cash used in financing activities by $34.2 million for 2017.
In October 2016, the FASB issued ASU 2016-16,"Intra-Entity Transfers of Assets Other Than Inventory(Topic 740),"which requires an entity to recognize the income tax consequences of an intra-entity transfer of an asset other than inventory when the transfer occurs.
ASU 2016-16 is effective for annual and interim periods beginning after December 15,2017.
The Company adopted ASU 2016-16 effective January 1,2018.
As a result of the adoption of ASU 2016-16, the Company recorded an adjustment as of January 1,2018, that reduced retained earnings and prepaid expenses and other by $17.8 million.
In November 2016, the FASB issued ASU 2016-18,"Statement of Cash Flows (Topic 230): Restricted Cash"The new guidance is intended to reduce diversity in practice by adding or clarifying guidance on classification and presentation of changes in restricted cash on the statement of cash flows.
ASU 2016-18 required disclosure of the nature and amounts of restricted cash.
ASU 2016-18 is effective for annual and interim periods beginning after December 15,2017.
The Company retrospectively adopted ASU2016-18 effective January 1,2018 and the impact was not material to the Company's Consolidated Financial Statements.
In March 2017, the FASB issued ASU 2017-07,"Conpensation-Retirement Benefits (Topic 715): Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost.
"ASU 2017-07 changes how employers that sponsor definedbenefit pension plans and other postretirement plans present the net periodic benefit cost in the income statement.
ASU 2017-07 requires that the service cost component of net periodic benefit cost be reported in the same line item or items as other compensationcosts arising from services rendered by the pertinent employees during the period.
Other components of net benefit cost are required to be presented in the income statement separately from the service cost component and outside a subtotal of income from operations, if one is presented.
ASU 2017-07 also allows only the service cost component to be eligible for capitalization, when applicable.
This guidance is effective for annual periods beginning after December 15,2017, with early adoption permitted.
ASU 2017-07 is to be applied retrospectively for the income statement presentation requirements and prospectively for the capitalization requirements of the service cost component.
The Company adopted this guidance in the first quarter of 2018 and retrospectively reclassified the other components of net periodic pension cost and net periodic postretirement benefit cost using the practical expedient permitted under the guidance.
As a result,$11.9 million and $8.4 million, respectively of income was reclassified from selling, general and administrative expensesC"SG&A") to other expense(income), net, for 2017 and 2016(see Footnote 14).
In February 2018, the FASB issued ASU No.2018-02,"Income Statement-Reporting Comprehensive Income(Topic 220): Reclassification of Certain Tax Effets from Accumulated Other Comprehensive Income.
"ASU No.2018-02 provides companies with an option to reclassify stranded tax effects within accumulated other comprehensive income("AOCI'") to retained earnings in each period in which the effect of the change in the U. S.  federal corporate income tax rate in the Tax Cuts and Jobs Act(or portion thereof) is recorded.
ASU No.2018-02 also requires disclosure of the accounting policy for releasing income tax effects from AOCI and
Contingencies—Management continually assesses the probability of any adverse judgments or outcomes to its potential contingencies.
Disclosure of the contingency is made if there is at least a reasonable possibility that a loss or an additional loss may have been incurred.
In the assessment of contingencies as of December 31, 2017, management concluded that there were no matters for which there was a reasonable possibility of a material loss.
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 and the premium over the conversion price on Roper’s senior subordinated convertible notes based upon the trading price of the Company’s common stock.
Effective January 1, 2016, Roper adopted the provisions of an accounting standards update on a prospective basis which increased the number of potentially dilutive stock options as there is no longer a tax benefit in the calculation of dilutive stock options.
See the caption “Recent Accounting Pronouncements” elsewhere in this Note for additional information regarding the ASU.
The effects of potential common stock were determined using the treasury stock method (in thousands):
## Table 2 ##
As of and for the years ended December 31, 2017, 2016 and 2015, there were 477,898, 1,144,350 and 618,220 outstanding stock options, respectively, that were not included in the determination of diluted earnings per share because doing so would have been antidilutive.
Estimates—The preparation of financial statements in conformity with generally accepted accounting principles in the United States (“GAAP”) requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities.
Actual results could differ from those estimates.
Foreign Currency Translation and Transactions—Assets and liabilities of subsidiaries whose functional currency is not the U. S.  dollar were translated at the exchange rate in effect at the balance sheet date, and revenues and expenses were translated at average exchange rates for the period in which those entities were included in Roper’s financial results.
Translation adjustments are reflected as a component of other comprehensive income.
Foreign currency transaction gains and losses are recorded in the consolidated statement of earnings as other income/(expense).
Foreign currency transaction losses were $1.4 million, $2.9 million and $0.7 million for the years ended December 31, 2017, 2016 and 2015.
Goodwill and Other Intangibles—Roper accounts for goodwill in a purchase business combination as the excess of the cost over the estimated fair value of net assets acquired.
Business combinations can also result in other intangible assets being recognized.
Amortization of intangible assets, if applicable, occurs over their estimated useful lives.
Goodwill, which is not amortized, is tested for impairment on an annual basis (or an interim basis if an event occurs or circumstances change that would more likely than not reduce the fair value of a reporting unit below its carrying value).
When testing goodwill for impairment, the Company has the option to first assess qualitative factors to determine whether the existence of events or circumstances leads to a determination that it is more likely than not that the estimated fair value of a reporting unit is less than its carrying amount.
If the Company elects to perform a qualitative assessment and determines that an impairment is more likely than not, then performance of the quantitative impairment test is required.
The quantitative process utilizes both an income approach (discounted cash flows) and a market approach consisting of a comparable public company earnings multiples methodology to estimate the fair value of a reporting unit.
To determine the reasonableness of the estimated fair values, the Company reviews the assump- tions to ensure that neither the income approach nor the market approach provides significantly different valuations.
If the estimated fair value exceeds the carrying value, no further work is required and no impairment loss is recognized.
If the carrying value exceeds the estimated fair value, a non-cash impairment loss is recognized in the amount of that excess.
When performing the quantitative assessment, key assumptions used in the income and market methodologies are updated when the analysis is performed for each reporting unit.
Various assumptions are utilized including forecasted operating results, strategic plans, economic projections, anticipated future cash flows, the weighted-average cost of capital, comparable transac- tions, market data and earnings multiples.
The assumptions that have the most significant effect on the fair value calculations are the anticipated future cash flows, discount rates, and the earnings multiples.
While the Company uses reasonable and timely information to prepare its cash flow and discount rate assumptions, actual future cash flows or market conditions could differ significantly resulting in future impairment charges related to recorded goodwill balances.
Roper has 33 reporting units with individual goodwill amounts ranging from zero to $2.3 billion.
In 2017, the Company performed its annual impairment test in the fourth quarter for all reporting units.
The Company conducted its analysis qualitatively and assessed whether it was more likely than not that the respective fair value of these reporting units was less than the carrying amount.
The Company determined that impairment of goodwill was not likely in 31 of its reporting units and thus was not required to perform a quantitative analysis for these reporting units.
For the remaining two reporting units, the Company

<table><tr><td rowspan="3"></td><td colspan="5">Year Ended December 31,</td></tr><tr><td>2018</td><td>2017</td><td>2016</td><td>2015</td><td>2014</td></tr><tr><td colspan="5">(In millions, except for per share data)</td></tr><tr><td>Consolidated Statement of Income Data<sup>-1</sup></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Revenues:</td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Transaction and clearing, net<sup>-2</sup></td><td>$3,483</td><td>$3,131</td><td>$3,384</td><td>$3,228</td><td>$3,144</td></tr><tr><td>Data services</td><td>2,115</td><td>2,084</td><td>1,978</td><td>871</td><td>691</td></tr><tr><td>Listings</td><td>444</td><td>426</td><td>432</td><td>405</td><td>367</td></tr><tr><td>Other revenues</td><td>234</td><td>202</td><td>177</td><td>178</td><td>150</td></tr><tr><td>Total revenues</td><td>6,276</td><td>5,843</td><td>5,971</td><td>4,682</td><td>4,352</td></tr><tr><td>Transaction-based expenses<sup>-2</sup></td><td>1,297</td><td>1,205</td><td>1,459</td><td>1,344</td><td>1,260</td></tr><tr><td>Total revenues, less transaction-based expenses</td><td>4,979</td><td>4,638</td><td>4,512</td><td>3,338</td><td>3,092</td></tr><tr><td>Operating expenses:</td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Compensation and benefits</td><td>994</td><td>946</td><td>953</td><td>611</td><td>592</td></tr><tr><td>Professional services</td><td>131</td><td>121</td><td>137</td><td>139</td><td>181</td></tr><tr><td>Acquisition-related transaction and integration costs<sup>-3</sup></td><td>34</td><td>36</td><td>80</td><td>88</td><td>129</td></tr><tr><td>Technology and communication</td><td>432</td><td>397</td><td>374</td><td>203</td><td>188</td></tr><tr><td>Rent and occupancy</td><td>68</td><td>69</td><td>70</td><td>57</td><td>78</td></tr><tr><td>Selling, general and administrative</td><td>151</td><td>155</td><td>116</td><td>116</td><td>143</td></tr><tr><td>Depreciation and amortization</td><td>586</td><td>535</td><td>610</td><td>374</td><td>333</td></tr><tr><td>Total operating expenses</td><td>2,396</td><td>2,259</td><td>2,340</td><td>1,588</td><td>1,644</td></tr><tr><td>Operating income</td><td>2,583</td><td>2,379</td><td>2,172</td><td>1,750</td><td>1,448</td></tr><tr><td>Other income (expense), net<sup>(4)</sup></td><td>-63</td><td>147</td><td>-129</td><td>-97</td><td>-41</td></tr><tr><td>Income from continuing operations before income tax expense (benefit)</td><td>2,520</td><td>2,526</td><td>2,043</td><td>1,653</td><td>1,407</td></tr><tr><td>Income tax expense (benefit)<sup>(5)</sup></td><td>500</td><td>-28</td><td>586</td><td>358</td><td>402</td></tr><tr><td>Income from continuing operations</td><td>2,020</td><td>2,554</td><td>1,457</td><td>1,295</td><td>1,005</td></tr><tr><td>Income (loss) from discontinued operations, net of tax<sup>(6)</sup></td><td>—</td><td>—</td><td>—</td><td>—</td><td>11</td></tr><tr><td>Net income</td><td>$2,020</td><td>$2,554</td><td>$1,457</td><td>$1,295</td><td>$1,016</td></tr><tr><td>Net income attributable to non-controlling interest</td><td>-32</td><td>-28</td><td>-27</td><td>-21</td><td>-35</td></tr><tr><td>Net income attributable to ICE<sup>-7</sup></td><td>$1,988</td><td>$2,526</td><td>$1,430</td><td>$1,274</td><td>$981</td></tr><tr><td>Basic earnings (loss) per share attributable to ICE common stockholders:</td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Continuing operations</td><td>$3.46</td><td>$4.29</td><td>$2.40</td><td>$2.29</td><td>$1.70</td></tr><tr><td>Discontinued operations<sup>-6</sup></td><td>—</td><td>—</td><td>—</td><td>—</td><td>0.02</td></tr><tr><td>Basic earnings per share</td><td>$3.46</td><td>$4.29</td><td>$2.40</td><td>$2.29</td><td>$1.72</td></tr><tr><td>Basic weighted average common shares outstanding<sup>-7</sup></td><td>575</td><td>589</td><td>595</td><td>556</td><td>570</td></tr><tr><td>Diluted earnings (loss) per share attributable to ICE common stockholders:</td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Continuing operations</td><td>$3.43</td><td>$4.25</td><td>$2.39</td><td>$2.28</td><td>$1.69</td></tr><tr><td>Discontinued operations<sup>-6</sup></td><td>—</td><td>—</td><td>—</td><td>—</td><td>0.02</td></tr><tr><td>Diluted earnings per share</td><td>$3.43</td><td>$4.25</td><td>$2.39</td><td>$2.28</td><td>$1.71</td></tr><tr><td>Diluted weighted average common shares outstanding<sup>-7</sup></td><td>579</td><td>594</td><td>599</td><td>559</td><td>573</td></tr><tr><td>Dividend per share</td><td>$0.96</td><td>$0.80</td><td>$0.68</td><td>$0.58</td><td>$0.52</td></tr></table>
<table><tr><td></td><td colspan="3">Year Ended December 31, 2018</td></tr><tr><td></td><td>As Reported</td><td>Excluding Adjustments due to Topic 606</td><td>As Adjusted</td></tr><tr><td>Net sales</td><td>$8,630.9</td><td>$192.0</td><td>$8,822.9</td></tr><tr><td>Cost of products sold</td><td>5,622.1</td><td>184.3</td><td>5,806.4</td></tr><tr><td>Selling, general and administrative expenses</td><td>2,434.8</td><td>8.4</td><td>2,443.2</td></tr><tr><td>Operating loss</td><td>-7,828.5</td><td>-0.7</td><td>-7,829.2</td></tr><tr><td>Income tax benefit</td><td>-1,478.1</td><td>-0.2</td><td>-1,478.3</td></tr><tr><td>Loss from continuing operations</td><td>-6,789.6</td><td>-0.5</td><td>-6,790.1</td></tr><tr><td>Loss from discontinued operations, net of tax</td><td>-128.3</td><td>—</td><td>-128.3</td></tr><tr><td>Net loss</td><td>-6,917.9</td><td>-0.5</td><td>-6,918.4</td></tr></table>
<table><tr><td></td><td colspan="3">Years ended December 31,</td></tr><tr><td></td><td>2017</td><td>2016</td><td>2015</td></tr><tr><td>Basic weighted-average shares outstanding</td><td>102,168</td><td>101,291</td><td>100,616</td></tr><tr><td>Effect of potential common stock:</td><td></td><td></td><td></td></tr><tr><td>Common stock awards</td><td>1,354</td><td>1,126</td><td>887</td></tr><tr><td>Senior subordinated convertible notes</td><td>—</td><td>47</td><td>94</td></tr><tr><td>Diluted weighted-average shares outstanding</td><td>103,522</td><td>102,464</td><td>101,597</td></tr></table>

Question: What is the difference between 2018 and 2017 's highest Data services? (in million)
Answer: 31.0