Notes to the Consolidated Financial Statements European Fiber Glass Business In October 2016, PPG completed the sale of its European fiber glass business to glass manufacturer NEG.
PPG recorded a pre-tax loss of $42 million, consisting predominately of a $46 million pension settlement charge.
The European fiber glass business manufactures reinforcement materials for thermoset and thermoplastic composite applications for the transportation, energy, infrastructure and consumer end-uses.
Manufacturing facilities in Hoogezand, Netherlands, and Wigan, England, and a research and development facility in Hoogezand were included in the transaction.
PFG Fiber Glass Joint Ventures In November 2016, PPG sold its 50% ownership interests in its two PFG fiber glass joint ventures to its joint venture partner Nan Ya Plastics Corporation (“Nan Ya”).
Nan Ya is affiliated with Taiwan-based Formosa Plastics Group.
The PFG fiber glass joint ventures supply electronic yarn fibers used in integrated electronic circuit boards and fiber glass reinforcement products for automotive applications.
PPG recorded a net pre-tax gain of $36 million on the sale.
Other Divestitures Plaka Business In June 2017, PPG completed the sale of the assets of its Mexico-based Plaka plasterboard and cement-board business to Knauf International GmbH and recorded a $25 million pre-tax gain on the sale.
The Company's consolidated balance sheet presents the assets and liabilities of the Plaka business as held for sale as of December 31, 2016.
Pittsburgh Glass Works In April 2016, PPG sold its minority ownership interest in Pittsburgh Glass Works LLC ("PGW") to LKQ Corporation concurrent with the majority partner’s sale of its ownership interest.
PPG recorded a pre-tax gain on the sale of $20 million.
PPG accounted for its interest in PGW under the equity method of accounting.
PPG’s share of net earnings from PGW are reported in Other income in the consolidated statement of income for all periods presented and have not been reclassified as discontinued operations, as the divestiture of PGW does not represent a strategic shift in PPG’s operations and PGW did not have a major impact on PPG's ongoing results of operations.4.
Working Capital Detail
## Table 0 ##
(1) Allowance for doubtful accounts was $24 million and $25 million as of December 31, 2018 and 2017, respectively.
(2) Inventories valued using the LIFO method of inventory valuation comprised 36% and 34% of total gross inventory values as of December 31, 2018 and 2017, respectively.
If the FIFO method of inventory valuation had been used, inventories would have been $113 million and $103 million higher as of December 31, 2018 and 2017, respectively.
During the years ended December 31, 2018 and 2017, certain inventories accounted for on the LIFO method of accounting were reduced, which resulted in the liquidation of certain quantities carried at costs prevailing in prior years.
The effect on Income before income taxes was income of $2 million and zero for the years ended December 31, 2018 and 2017, respectively.
Notes to the Consolidated Financial Statements The fair values of the Company’s pension plan assets at December 31, 2018 and 2017, by asset category, are as follows:
## Table 1 ##
(1) These levels refer to the accounting guidance on fair value measurement described in Note 10, “Financial Instruments, Hedging Activities and Fair Value Measurements.
” (2) These amounts represent holdings in investment grade debt or equity securities of issuers in both developed markets and emerging economies.
(3) This category represents investment grade debt securities from a diverse set of industry issuers.
(4) These investments are primarily long duration fixed income securities.
(5) This category represents commingled funds invested in diverse portfolios of debt securities.
(6) This category includes mortgage-backed and asset backed debt securities, municipal bonds and other debt securities including derivatives.
(7) Certain investments that are measured at net asset value per share (or its equivalent) are not required to be classified in the fair value hierarchy.
The change in the fair value of the Company’s Level 3 pension assets for the years ended December 31, 2018 and 2017 was as follows:
## Table 2 ##
Real estate properties are externally appraised at least annually by reputable, independent appraisal firms.
Property valuations are also reviewed on a regular basis and are adjusted if there has been a significant change in circumstances related to the property since the last valuation.
VERTEX PHARMACEUTICALS INCORPORATED Notes to Consolidated Financial Statements (Continued) O.
Significant Revenue Arrangements (Continued) $7 million of development and commercialization milestone payments.
Additionally, Kissei agreed to reimburse the Company for certain development costs, including a portion of costs for Phase 2 trials of VX-702.
Research funding ended under this program in June 2000, and the Company has received the full amount of research funding specified under the agreement.
Kissei has exclusive rights to develop and commercialize VX-702 in Japan and certain Far East countries and co-exclusive rights in China, Taiwan and South Korea.
The Company retains exclusive marketing rights outside the Far East and co-exclusive rights in China, Taiwan and South Korea.
In addition, the Company will have the right to supply bulk drug material to Kissei for sale in its territory and will receive royalties or drug supply payments on future product sales, if any.
In 2006, 2005 and 2004, approximately $6.4 million, $7.3 million and $3.5 million, respectively, was recognized as revenue under this agreement.
The $7.3 million of revenue recognized in 2005 includes a $2.5 million milestone paid upon Kissei’s completion of regulatory filings in preparation for Phase 1 clinical development of VX-702 in Japan.
P.  Employee Benefits The Company has a 401(k) retirement plan (the “Vertex 401(k) Plan”) in which substantially all of its permanent employees are eligible to participate.
Participants may contribute up to 60% of their annual compensation to the Vertex 401(k) Plan, subject to statutory limitations.
The Company may declare discretionary matching contributions to the Vertex 401(k) Plan that are payable in the form of Vertex common stock.
The match is paid in the form of fully vested interests in a Vertex common stock fund.
Employees have the ability to transfer funds from the Company stock fund as they choose.
The Company declared matching contributions to the Vertex 401(k) Plan as follows (in thousands):

<table><tr><td>($ in millions)</td><td>2018</td><td>2017</td></tr><tr><td>Receivables</td><td></td><td></td></tr><tr><td>Trade - net<sup>-1</sup></td><td>$2,505</td><td>$2,559</td></tr><tr><td>Equity affiliates</td><td>4</td><td>5</td></tr><tr><td>Other - net</td><td>336</td><td>339</td></tr><tr><td>Total</td><td>$2,845</td><td>$2,903</td></tr><tr><td>Inventories<sup>-2</sup></td><td></td><td></td></tr><tr><td>Finished products</td><td>$1,105</td><td>$1,083</td></tr><tr><td>Work in process</td><td>193</td><td>177</td></tr><tr><td>Raw materials</td><td>452</td><td>437</td></tr><tr><td>Supplies</td><td>33</td><td>33</td></tr><tr><td>Total</td><td>$1,783</td><td>$1,730</td></tr><tr><td>Accounts payable and accrued liabilities</td><td></td><td></td></tr><tr><td>Trade</td><td>$2,177</td><td>$2,321</td></tr><tr><td>Accrued payroll</td><td>424</td><td>441</td></tr><tr><td>Customer rebates</td><td>283</td><td>261</td></tr><tr><td>Other postretirement and pension benefits</td><td>80</td><td>78</td></tr><tr><td>Income taxes</td><td>112</td><td>100</td></tr><tr><td>Other</td><td>547</td><td>580</td></tr><tr><td>Total</td><td>$3,623</td><td>$3,781</td></tr></table>
<table><tr><td></td><td colspan="4">December 31, 2018</td><td colspan="4">December 31, 2017</td></tr><tr><td>($ in millions)</td><td>Level 1<sup>-1</sup></td><td>Level 2<sup>-1</sup></td><td>Level 3<sup>-1</sup></td><td>Total</td><td>Level 1<sup>-1</sup></td><td>Level 2<sup>-1</sup></td><td>Level 3<sup>-1</sup></td><td>Total</td></tr><tr><td>Asset Category</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Equity securities:</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>U.S.</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Large cap</td><td>$43</td><td>$94</td><td>$—</td><td>$137</td><td>$—</td><td>$83</td><td>$—</td><td>$83</td></tr><tr><td>Small cap</td><td>23</td><td>—</td><td>—</td><td>23</td><td>29</td><td>—</td><td>—</td><td>29</td></tr><tr><td>Non-U.S.</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Developed and emerging markets<sup>-2</sup></td><td>115</td><td>103</td><td>—</td><td>218</td><td>115</td><td>79</td><td>—</td><td>194</td></tr><tr><td>Debt securities:</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Cash and cash equivalents</td><td>3</td><td>19</td><td>—</td><td>22</td><td>—</td><td>11</td><td>—</td><td>11</td></tr><tr><td>Corporate<sup>-3</sup></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>U.S.<sup>-4</sup></td><td>—</td><td>220</td><td>77</td><td>297</td><td>—</td><td>201</td><td>86</td><td>287</td></tr><tr><td>Developed and emerging markets<sup>-2</sup></td><td>—</td><td>4</td><td>—</td><td>4</td><td>—</td><td>43</td><td>—</td><td>43</td></tr><tr><td>Diversified<sup>-5</sup></td><td>—</td><td>142</td><td>—</td><td>142</td><td>—</td><td>124</td><td>—</td><td>124</td></tr><tr><td>Government</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>U.S.<sup>-4</sup></td><td>68</td><td>8</td><td>—</td><td>76</td><td>68</td><td>1</td><td>—</td><td>69</td></tr><tr><td>Developed markets</td><td>—</td><td>6</td><td>—</td><td>6</td><td>—</td><td>101</td><td>—</td><td>101</td></tr><tr><td>Other<sup>-6</sup></td><td>—</td><td>14</td><td>359</td><td>373</td><td>—</td><td>14</td><td>418</td><td>432</td></tr><tr><td>Real estate, hedge funds, and other</td><td>—</td><td>304</td><td>359</td><td>663</td><td>—</td><td>185</td><td>498</td><td>683</td></tr><tr><td>Total assets in the fair value hierarchy</td><td>$252</td><td>$914</td><td>$795</td><td>$1,961</td><td>$212</td><td>$842</td><td>$1,002</td><td>$2,056</td></tr><tr><td>Common-collective trusts<sup>-7</sup></td><td>—</td><td>—</td><td>—</td><td>657</td><td>—</td><td>—</td><td>—</td><td>827</td></tr><tr><td>Total Investments</td><td>$252</td><td>$914</td><td>$795</td><td>$2,618</td><td>$212</td><td>$842</td><td>$1,002</td><td>$2,883</td></tr></table>
<table><tr><td>($ in millions)</td><td>Real Estate</td><td>Other Debt Securities</td><td>Hedge Funds and Other Assets</td><td>Total</td></tr><tr><td>January 1, 2017</td><td>$129</td><td>$16</td><td>$370</td><td>$515</td></tr><tr><td>Realized gains</td><td>11</td><td>45</td><td>3</td><td>59</td></tr><tr><td>Unrealized losses</td><td>—</td><td>—</td><td>5</td><td>5</td></tr><tr><td>Transfers (out)/in, net</td><td>-5</td><td>355</td><td>36</td><td>386</td></tr><tr><td>Foreign currency losses</td><td>3</td><td>2</td><td>32</td><td>37</td></tr><tr><td>December 31, 2017</td><td>$138</td><td>$418</td><td>$446</td><td>$1,002</td></tr><tr><td>Realized gains (losses)</td><td>9</td><td>-29</td><td>10</td><td>-10</td></tr><tr><td>Unrealized losses</td><td>—</td><td>—</td><td>-28</td><td>-28</td></tr><tr><td>Transfers (out)/in, net</td><td>-6</td><td>-12</td><td>-119</td><td>-137</td></tr><tr><td>Foreign currency loss</td><td>-4</td><td>-18</td><td>-10</td><td>-32</td></tr><tr><td>December 31, 2018</td><td>$137</td><td>$359</td><td>$299</td><td>$795</td></tr></table>

Question: What is the sum of Real Estate Other Debt Securities Hedge Funds and Other Assets in 2017 ?
Answer: 515.0