Part II, Item 7 In Russia, and more particularly in West Siberia, the production enhancement activity that restored production in the 1998-2003 timeframe is now becoming a business focused on developing the remaining pockets of recoverable oil within producing reservoirs.
At the same time, continuing exploration activity offshore Sakhalin, and burgeoning exploration in Eastern Siberia are contributing to rapid growth.
Growth has been fueled both by organic expansion and by the acquisition of PetroAlliance Services, which was completed in May 2006.
To supply the Russian market, we have continued to increase our in-country product development and manufacturing with installations in Tyumen and Novosibirsk in Western Siberia.
The resurgence in exploration activity has led to substantial technology-based growth for Schlumberger.
WesternGeco, as well as Oilfield Services’ Wireline, Drilling & Measurements and Well Testing services have all benefited from this as they are services that impact reservoir characterization and understanding.
Growth, however, has been accelerated by a number of critical acquisitions.
In addition to the last tranche of PetroAlliance Services in Russia, Schlumberger purchased the 30% minority interest in WesternGeco in the second quarter of 2006.
This acquisition has removed the barriers to integration of a number of different measurement techniques that was not possible in a joint venture with a competitor.
But perhaps even more significantly, Schlumberger made other acquisitions to extend its technology portfolio.
Odegaard inversion software, TerraTek geomechanical expertise and Reslink advanced completions solutions were three such examples in 2006.
Integrated Project Management has been a further avenue for growth that has responded to an emerging customer need in markets where the lack of skilled resources and the increase in international operations have posed challenges for a variety of industry operators.
In 2005 and 2006 Schlumberger has focused on this market opportunity that responds to the need to increase production and reserves.
Clear focus on bringing field and production management services as well as well construction services have had positive effects on returns and 2006 profitability has shown a marked improvement over prior years.
The following discussion and analysis of results of operations should be read in conjunction with the Consolidated Financial Statements.
## Table 0 ##
Pretax segment income represents the business segments’ income before taxes and minority interest.
Pretax segment income excludes corporate expenses, interest income, interest expense, amortization of certain intangibles, interest, stock-based compensation costs and the Charges and Credits described in detail in Note 3 to the Consolidated Financial Statements, as these items are not allocated to the segments.
Oilfield Services 2006 Results Revenue of $16.77 billion increased 33% in 2006 versus 2005 driven by growth in oilfield services activities as operators responded strongly to increasing global hydrocarbon demand through renewed exploration and increased focus on production operations.
Within the geographic Areas, North America revenue increased 40%, Europe/CIS/Africa increased 36%, Middle East & Asia increased 31% and Latin America increased 16%.
Pretax operating income of $4.60 billion in 2006 grew by 64% over 2005 resulting in operating margins climbing by 527 basis points (bps) to reach a new record of 27.5%.
Stronger activity, accelerating higher-margin new technology deployment and increased pricing across all Areas were the principal contributors to this performance.
## Table 1 ##
## Table 2 ##
On April 28, 2006, Schlumberger acquired the 30% minority interest in WesternGeco from Baker Hughes Incorporated for $2.4 billion in cash.
Approximately 50% of the purchase price was funded from Schlumberger¡¯s cash and investments.
The remaining 50% was financed through existing Schlumberger credit facilities.
In September 2006, Schlumberger Finance B. V.  issued €400 million Guaranteed Floating Rate Notes due 2009.
Interest is payable quarterly at the rate of 10 basis points over 3-month Euribor.
Schlumberger entered into an agreement to swap these Euro notes for US dollars on the date of issue until maturity, effectively making this US dollar denominated debt on which Schlumberger Finance B. V.  will pay interest in US dollars at the rate of 3-month LIBOR plus 0.0875%.
The proceeds from these notes were used to repay commercial paper borrowings.
On July 22, 2004, the Board of Directors of Schlumberger approved a share buyback program of up to 30 million shares to be acquired in the open market before December 2006, subject to market conditions.
This program was completed during the first quarter of 2006.
On April 20, 2006, the Board of Directors of Schlumberger approved another share buy-back program of up to 40 million shares to be acquired in the open market before April 2010, subject to market conditions, of which approximately 13.6 million shares have been repurchased as of December 31, 2006.
The following table summarizes the activity under these share buy-back programs during 2006, 2005 and 2004:
During 2006 and 2005, Schlumberger announced that the Board of Directors had approved increases in the quarterly dividend of 19% and 12%, respectively.
On January 18, 2007, Schlumberger announced that the Board of Directors approved a 40% increase in the quarterly dividend to $0.175 per share effective commencing with the dividend payable on April 6, 2007.
Total dividends paid during 2006, 2005 and 2004 were approximately $568 million, $482 million and $441 million, respectively.
In 2006, cash provided by operations was $4.8 billion as net income plus depreciation & amortization were partly offset by increases in customer receivables and inventories, due to higher activity levels.
In 2006, cash used in investing activities was $5.1 billion and included investments in fixed assets ($2.5 billion), multiclient seismic data ($180 million), the acquisition of the minority interest in WesternGeco ($2.4 billion) and other business acquisitions ($584 million).
These investments were partially offset by the proceeds received from the sale of short-term investments ($701 million).
The following is a summary of the 2010 charges and credits:
## Table 3 ##
Cash Flow Net Debt represents gross debt less cash, short-term investments and fixed income investments, held to maturity.
Management believes that Net Debt provides useful information regarding the level of Schlumberger’s indebtedness by reflecting cash and investments that could be used to repay debt.
Details of Net Debt follow:
## Table 4 ##
(1) Includes multiclient seismic data costs.
The table below details cash capital investments for the years ended December 31, 2006, 2005, and 2004.
## Table 5 ##
In 2007, we expect our total capital investments to be approximately $3.2 billion, which may include longterm leases.
These investments will be used to maintain track and structures, continue capacity expansions on our main lines in constrained corridors, remove bottlenecks, upgrade and augment equipment to better meet customer needs, build and improve facilities and terminals, and develop and implement new technologies.
We designed these investments to maintain infrastructure for safety, enhance customer service, promote growth, and improve operational fluidity.
We expect to fund our 2007 cash capital investments through cash generated from operations, the sale or lease of various operating and non-operating properties, and cash on hand at December 31, 2006.
We expect that these sources will continue to provide sufficient funds to meet our expected capital requirements for 2007.
For the years ended December 31, 2006, 2005, and 2004, our ratio of earnings to fixed charges was 4.4, 2.9, and 2.1, respectively.
The increases in 2006 and 2005 were driven by higher net income.
The ratio of earnings to fixed charges was computed on a consolidated basis.
Earnings represent income from continuing operations, less equity earnings net of distributions, plus fixed charges and income taxes.
Fixed charges represent interest charges, amortization of debt discount, and the estimated amount representing the interest portion of rental charges.
See Exhibit 12 for the calculation of the ratio of earnings to fixed charges.
Financing Activities Credit Facilities – On December 31, 2006, we had $2 billion in revolving credit facilities available, including $1 billion under a five-year facility expiring in March 2009 and $1 billion under a five-year facility expiring in March 2010 (collectively, the "facilities").
The facilities are designated for general corporate purposes and support the issuance of commercial paper.
Neither of the facilities were drawn on in 2006.
Commitment fees and interest rates payable under the facilities are similar to fees and rates available to comparably rated investment-grade borrowers.
These facilities allow for borrowings at floating rates based on London Interbank Offered Rates, plus a spread, depending upon our senior unsecured debt ratings.
The facilities require the maintenance of a minimum net worth and a debt to net worth coverage ratio.
At December 31, 2006, we were in compliance with these covenants.
The facilities do not include any other financial restrictions, credit rating triggers (other than rating-dependent pricing), or any other provision that could require the posting of collateral.
In addition to our revolving credit facilities, we had $150 million in uncommitted lines of credit available, including $75 million that expires in March 2007 and $75 million expiring in May 2007.
Neither of these lines of credit were used as of December 31, 2006.
We must have equivalent credit available under our five-year facilities to draw on these $75 million lines.
Dividends – On January 30, 2007, we increased the quarterly dividend to $0.35 per share, payable beginning on April 2, 2007, to shareholders of record on February 28, 2007.
We expect to fund the increase in the quarterly dividend through cash generated from operations, the sale or lease of various operating and non-operating properties, and cash on hand at December 31, 2006.  Dividend Restrictions – We are subject to certain restrictions related to the payment of cash dividends to our shareholders due to minimum net worth requirements under our credit facilities.
Retained earnings available

<table><tr><td></td><td> 2006</td><td> 2005</td><td>% Change</td><td>2005</td><td>2004</td><td>% Change</td></tr><tr><td> <i>OILFIELD SERVICES</i></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Operating Revenue</td><td>$16,767</td><td>$12,648</td><td>33%</td><td>$12,648</td><td>$10,239</td><td>24%</td></tr><tr><td>Pretax Segment Income</td><td>$4,603</td><td>$2,805</td><td>64%</td><td>$2,805</td><td>$1,801</td><td>56%</td></tr><tr><td> <i>WESTERNGECO</i></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Operating Revenue</td><td>$2,471</td><td>$1,662</td><td>49%</td><td>$1,662</td><td>$1,238</td><td>34%</td></tr><tr><td>Pretax Segment Income</td><td>$853</td><td>$317</td><td>170%</td><td>$317</td><td>$124</td><td>155%</td></tr></table>
<table><tr><td> Components of Net Debt</td><td>Dec. 31 2006</td><td>Dec. 31 2005</td><td>Dec. 31 2004</td></tr><tr><td>Cash and short-term investments</td><td>$2,999</td><td>$3,496</td><td>$2,997</td></tr><tr><td>Fixed income investments, held to maturity</td><td>153</td><td>360</td><td>204</td></tr><tr><td>Bank loans and current portion of long-term debt</td><td>-1,322</td><td>-797</td><td>-716</td></tr><tr><td>Convertible debentures</td><td>-1,425</td><td>-1,425</td><td>-1,425</td></tr><tr><td>Other long-term debt</td><td>-3,239</td><td>-2,166</td><td>-2,519</td></tr><tr><td></td><td>$-2,834</td><td>$-532</td><td>$-1,459</td></tr></table>
<table><tr><td></td><td> Total cost of shares purchased</td><td> Total number of shares purchased</td><td> Average price paid per share</td></tr><tr><td>2006</td><td>$1,067,842</td><td>17,992.7</td><td>$59.35</td></tr><tr><td>2005</td><td>$611,641</td><td>15,274.8</td><td>$40.04</td></tr><tr><td>2004</td><td>$320,224</td><td>10,296.4</td><td>$31.10</td></tr></table>
<table><tr><td></td><td>2012</td><td>2011</td><td>2010</td></tr><tr><td>Net Debt, beginning of year</td><td>$-4,850</td><td>$-2,638</td><td>$-126</td></tr><tr><td>Income from continuing operations</td><td>5,468</td><td>4,730</td><td>4,253</td></tr><tr><td>Depreciation and amortization<sup>-1</sup></td><td>3,500</td><td>3,274</td><td>2,757</td></tr><tr><td>Gain on M-I SWACO investment</td><td>–</td><td>–</td><td>-1,270</td></tr><tr><td>Pension and other postretirement benefits expense</td><td>404</td><td>365</td><td>299</td></tr><tr><td>Excess of equity income over dividends received</td><td>-61</td><td>-64</td><td>-85</td></tr><tr><td>Stock -based compensation expense</td><td>335</td><td>271</td><td>198</td></tr><tr><td>Other non-cash items</td><td>97</td><td>203</td><td>327</td></tr><tr><td>Pension and other postretirement benefits funding</td><td>-673</td><td>-601</td><td>-868</td></tr><tr><td>(Increase) decrease in working capital</td><td>-1,968</td><td>-2,144</td><td>267</td></tr><tr><td>Capital expenditures</td><td>-4,695</td><td>-4,008</td><td>-2,912</td></tr><tr><td>Multiclient seismic data capitalized</td><td>-351</td><td>-289</td><td>-326</td></tr><tr><td>Dividends paid</td><td>-1,432</td><td>-1,300</td><td>-1,040</td></tr><tr><td>Stock repurchase program</td><td>-972</td><td>-2,998</td><td>-1,717</td></tr><tr><td>Proceeds from employee stock plans</td><td>410</td><td>438</td><td>401</td></tr><tr><td>Net debt assumed in merger with Smith</td><td>–</td><td>–</td><td>-1,829</td></tr><tr><td>Geoservices acquisition, net of debt acquired</td><td>–</td><td>–</td><td>-1,033</td></tr><tr><td>Business acquisitions and other transactions</td><td>-845</td><td>-610</td><td>-212</td></tr><tr><td>Proceeds from divestiture of Wilson distribution business</td><td>906</td><td>–</td><td>–</td></tr><tr><td>Proceeds from divestiture of CE Franklin business</td><td>122</td><td>–</td><td>–</td></tr><tr><td>Proceeds from divestiture of Global Connectivity Services business</td><td>–</td><td>385</td><td>–</td></tr><tr><td>Discontinued operations</td><td>-152</td><td>22</td><td>-24</td></tr><tr><td>Conversion of debentures</td><td>–</td><td>–</td><td>320</td></tr><tr><td>Translation effect on net debt</td><td>-45</td><td>23</td><td>30</td></tr><tr><td>Other</td><td>-309</td><td>91</td><td>-48</td></tr><tr><td>Net Debt, end of year</td><td>$-5,111</td><td>$-4,850</td><td>$-2,638</td></tr></table>
<table><tr><td></td><td>Pretax</td><td>(Stated in millions) Tax</td><td>Net</td><td> Consolidated Statement of Income Classification</td></tr><tr><td><i>Restructuring and Merger-related Charges:</i></td><td></td><td></td><td></td><td></td></tr><tr><td>Severance and other</td><td>$90</td><td>$13</td><td>$77</td><td><i>Restructuring & other</i></td></tr><tr><td>Impairment relating to WesternGeco’s first generation Q-Land acquisition system</td><td>78</td><td>7</td><td>71</td><td><i>Restructuring & other</i></td></tr><tr><td>Other WesternGeco-related charges</td><td>63</td><td>–</td><td>63</td><td><i>Restructuring & other</i></td></tr><tr><td>Professional fees and other</td><td>107</td><td>1</td><td>106</td><td><i>Merger & integration</i></td></tr><tr><td>Merger-related employee benefits</td><td>54</td><td>10</td><td>44</td><td><i>Merger & integration</i></td></tr><tr><td>Inventory fair value adjustments</td><td>153</td><td>56</td><td>97</td><td><i>Cost of revenue</i></td></tr><tr><td>Mexico restructuring</td><td>40</td><td>4</td><td>36</td><td><i>Restructuring & other</i></td></tr><tr><td>Repurchase of bonds</td><td>60</td><td>23</td><td>37</td><td><i>Restructuring & other</i></td></tr><tr><td><i>Total restructuring and merger-related charges</i></td><td>645</td><td>114</td><td>531</td><td></td></tr><tr><td>Gain on investment in M-I SWACO</td><td>-1,270</td><td>-32</td><td>-1,238</td><td><i>Gain on Investment in M-I SWACO</i></td></tr><tr><td>Impact of elimination of tax deduction related to Medicare Part D subsidy</td><td>–</td><td>-40</td><td>40</td><td><i>Taxes on income</i></td></tr><tr><td></td><td>$-625</td><td>$42</td><td>$-667</td><td></td></tr></table>
<table><tr><td><i>Millions of Dollars</i></td><td><i>2006</i></td><td><i>2005</i></td><td><i>2004</i></td></tr><tr><td>Track</td><td>$1,487</td><td>$1,472</td><td>$1,328</td></tr><tr><td>Capacity and commercial facilities</td><td>510</td><td>509</td><td>347</td></tr><tr><td>Locomotives and freight cars</td><td>135</td><td>98</td><td>125</td></tr><tr><td>Other</td><td>110</td><td>90</td><td>76</td></tr><tr><td>Total</td><td>$2,242</td><td>$2,169</td><td>$1,876</td></tr></table>

Question: What is the sum of the Net Income for Professional fees and other?
Answer: 106