Other Revenues Other revenues decreased 3% to $46.3 million for the year ended December 31, 2010 compared to 2009.
The decrease was due to a decline in the income from the cash surrender value of our bank-owned life insurance, partially offset by the gain on the sale of approximately $1 billion in savings accounts to Discover Financial Services in the first quarter of 2010.
Provision for Loan Losses Provision for loan losses decreased 48% to $779.4 million for the year ended December 31, 2010 compared 2009.
The decrease in the provision for loan losses was driven by lower levels of delinquent loans in our one- to four-family and home equity loan portfolios.
Operating Expense The components of operating expense and the resulting variances are as follows (dollars in millions):
## Table 0 ##
* Percentage not meaningful.
Compensation and Benefits Compensation and benefits decreased 11% to $325.0 million for the year ended December 31, 2010 compared to 2009.
This decrease resulted from lower incentive compensation expense and lower salary expense due to a reduction in our employee base compared to 2009.
Clearing and Servicing Clearing and servicing expense decreased 14% to $147.5 million for the year ended December 31, 2010 compared to 2009.
This decrease resulted primarily from lower trading volumes and lower loan balances compared to 2009.
Advertising and Market Development Advertising and market development expense increased 16% to $132.2 million for the year ended December 31, 2010 compared to 2009.
This fluctuation was due largely to a planned increase in advertising expense to attract new accounts and customer assets during the year ended December 31, 2010.
FDIC Insurance Premiums FDIC insurance premiums decreased 18% to $77.7 million for the year ended December 31, 2010 compared to 2009.
The decrease was due primarily to an industry wide special assessment that resulted in an additiona
Judgments The valuation of goodwill and other intangible assets depends on a number of factors, including estimates of future market growth and trends, forecasted revenue and costs, expected useful lives of the assets, appropriate discount rates and other variables.
Goodwill is allocated to reporting units, which are components of the business that are one level below operating segments.
Each of these reporting units is tested for impairment individually during the annual evaluation.
There is no goodwill assigned to reporting units within the balance sheet management segment.
The following table shows the amount of goodwill allocated to each of the reporting units in the trading and investing segment (dollars in millions):
## Table 1 ##
In connection with our annual impairment test of goodwill, we concluded that the goodwill was not impaired as the fair value of the reporting units was in excess of the book value of those reporting units as of December 31, 2011.
The fair value of the reporting units exceeded the book value of those reporting units by substantial amounts (fair value as a percent of book value ranged from approximately 150% to 700%) and therefore did not indicate a significant risk of goodwill impairment based on current projections and valuations.
We also evaluate the remaining useful lives on intangible assets each reporting period to determine whether events and circumstances warrant a revision to the remaining period of amortization.
Effects if Actual Results Differ If our estimates of fair value for the reporting units change due to changes in our business or other factors, we may determine that an impairment charge is necessary.
Estimates of fair value are determined based on a complex model using cash flows and company comparisons.
If management’s estimates of future cash flows are inaccurate, the fair value determined could be inaccurate and impairment would not be recognized in a timely manner.
Intangible assets are amortized over their estimated useful lives.
If changes in the estimated underlying revenue occur, impairment or a change in the remaining life may need to be recognized.
Total stock-based compensation expense for the years ended December 31, 2018, 2017 and 2016 was $41.8 million, $39.9 million and $46.1 million, respectively.
The related tax benefits were $8.9 million, $9.0 million, and $15.9 million for the years ended December 31, 2018, 2017, and 2016, respectively.
As of December 31, 2018, the Company had $99.0 million of unrecognized compensation expense expected to be recognized over a weighted average period of 2.76 years.
This unrecognized compensation expense does not include any expense related to performance-based restricted stock units and stock options for which the performance targets have not been deemed probable as of December 31, 2018.
Refer to “Stock Options” and “Restricted Stock and Restricted Stock Units” below for further information on these awards.
Employee Stock Purchase Plan The Company’s Employee Stock Purchase Plan (the “ESPP”) allows for the purchase of Class A Common Stock and Class C Common Stock by all eligible employees at a 15% discount from fair market value subject to certain limits as defined in the ESPP.
As of December 31, 2018, 2.7 million Class A shares and 2.8 million Class C shares are available for future purchases under the ESPP.
During the years ended December 31, 2018, 2017 and 2016, 393.8 thousand, 563.9 thousand and 290.8 thousand shares were purchased under the ESPP, respectively.
Non-Employee Director Compensation Plan and Deferred Stock Unit Plan The Company’s Non-Employee Director Compensation Plan (the “Director Compensation Plan”) provides for cash compensation and equity awards to non-employee directors of the Company under the 2005 Plan.
Nonemployee directors have the option to defer the value of their annual cash retainers as deferred stock units in accordance with the Under Armour, Inc.  Non-Employee Deferred Stock Unit Plan (the “DSU Plan”).
Each new nonemployee director receives an award of restricted stock units upon the initial election to the Board of Directors, with the units covering stock valued at $100.0 thousand on the grant date and vesting in three equal annual installments.
In addition, each non-employee director receives, following each annual stockholders’ meeting, a grant under the 2005 Plan of restricted stock units covering stock valued at $150.0 thousand on the grant date.
Each award vests 100% on the date of the next annual stockholders’ meeting following the grant date.
The receipt of the shares otherwise deliverable upon vesting of the restricted stock units automatically defers into deferred stock units under the DSU Plan.
Under the DSU Plan each deferred stock unit represents the Company’s obligation to issue one share of the Company’s Class A Common Stock with the shares delivered six months following the termination of the director’s service.
Stock Options The weighted average fair value of a stock option granted for the years ended December 31, 2018, 2017 and 2016 was $15.41, $19.04 and $14.87, respectively.
The fair value of each stock option granted is estimated on the date of grant using the Black-Scholes option-pricing model with the following weighted average assumptions:
## Table 2 ##

<table><tr><td></td><td colspan="2"> Year Ended December 31,</td><td colspan="2">Variance 2010 vs. 2009</td></tr><tr><td></td><td> 2010</td><td> 2009</td><td>Amount</td><td>%</td></tr><tr><td>Compensation and benefits</td><td>$325.0</td><td>$366.2</td><td>$-41.2</td><td>-11%</td></tr><tr><td>Clearing and servicing</td><td>147.5</td><td>170.7</td><td>-23.2</td><td>-14%</td></tr><tr><td>Advertising and market development</td><td>132.2</td><td>114.4</td><td>17.8</td><td>16%</td></tr><tr><td>FDIC insurance premiums</td><td>77.7</td><td>94.3</td><td>-16.6</td><td>-18%</td></tr><tr><td>Professional services</td><td>81.2</td><td>78.7</td><td>2.5</td><td>3%</td></tr><tr><td>Occupancy and equipment</td><td>70.9</td><td>78.4</td><td>-7.5</td><td>-10%</td></tr><tr><td>Communications</td><td>73.3</td><td>84.4</td><td>-11.1</td><td>-13%</td></tr><tr><td>Depreciation and amortization</td><td>87.9</td><td>83.3</td><td>4.6</td><td>6%</td></tr><tr><td>Amortization of other intangibles</td><td>28.5</td><td>29.7</td><td>-1.2</td><td>-4%</td></tr><tr><td>Facility restructuring and other exit activities</td><td>14.4</td><td>20.7</td><td>-6.3</td><td>*</td></tr><tr><td>Other operating expenses</td><td>104.0</td><td>122.5</td><td>-18.5</td><td>-15%</td></tr><tr><td>Total operating expense</td><td>$1,142.6</td><td>$1,243.3</td><td>$-100.7</td><td>-8%</td></tr></table>
<table><tr><td>Reporting Unit</td><td>December 31, 2011</td></tr><tr><td>U.S. Brokerage</td><td>$1,751.2</td></tr><tr><td>Capital Markets</td><td>142.4</td></tr><tr><td>Retail Bank</td><td>40.6</td></tr><tr><td>Total goodwill</td><td>$1,934.2</td></tr></table>
<table><tr><td></td><td colspan="3">Year Ended December 31,</td></tr><tr><td></td><td>2018</td><td>2017</td><td>2016</td></tr><tr><td>Risk-free interest rate</td><td>2.8%</td><td>2.1%</td><td>1.4%</td></tr><tr><td>Average expected life in years</td><td>6.50</td><td>6.50</td><td>6.50</td></tr><tr><td>Expected volatility</td><td>40.4%</td><td>39.6%</td><td>39.5%</td></tr><tr><td>Expected dividend yield</td><td>—%</td><td>—%</td><td>—%</td></tr></table>

Question: What is the ratio of Compensation and benefits to the total in 2010?
Answer: 0.28444