Table of Contents ADOBE SYSTEMS INCORPORATED NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (Continued) Goodwill is assigned to one or more reporting segments on the date of acquisition.
We evaluate goodwill for impairment by comparing the fair value of each of our reporting segments to its carrying value, including the associated goodwill.
To determine the fair values, we use the market approach based on comparable publicly traded companies in similar lines of businesses and the income approach based on estimated discounted future cash flows.
Our cash flow assumptions consider historical and forecasted revenue, operating costs and other relevant factors.
We amortize intangible assets with finite lives over their estimated useful lives and review them for impairment whenever an impairment indicator exists.
We continually monitor events and changes in circumstances that could indicate carrying amounts of our long-lived assets, including our intangible assets may not be recoverable.
When such events or changes in circumstances occur, we assess recoverability by determining whether the carrying value of such assets will be recovered through the undiscounted expected future cash flows.
If the future undiscounted cash flows are less than the carrying amount of these assets, we recognize an impairment loss based on any excess of the carrying amount over the fair value of the assets.
We did not recognize any intangible asset impairment charges in fiscal 2012, 2011 or 2010.
Our intangible assets are amortized over their estimated useful lives of 1 to 13 years.
Amortization is based on the pattern in which the economic benefits of the intangible asset will be consumed.
The weighted average useful lives of our intangible assets was as follows:
## Table 0 ##
Software Development Costs Capitalization of software development costs for software to be sold, leased, or otherwise marketed begins upon the establishment of technological feasibility, which is generally the completion of a working prototype that has been certified as having no critical bugs and is a release candidate.
Amortization begins once the software is ready for its intended use, generally based on the pattern in which the economic benefits will be consumed.
To date, software development costs incurred between completion of a working prototype and general availability of the related product have not been material.
Internal Use Software We capitalize costs associated with customized internal-use software systems that have reached the application development stage.
Such capitalized costs include external direct costs utilized in developing or obtaining the applications and payroll and payroll-related expenses for employees, who are directly associated with the development of the applications.
Capitalization of such costs begins when the preliminary project stage is complete and ceases at the point in which the project is substantially complete and is ready for its intended purpose.
Income Taxes We use the asset and liability method of accounting for income taxes.
Under this method, income tax expense is recognized for the amount of taxes payable or refundable for the current year.
In addition, deferred tax assets and liabilities are recognized for expected future tax consequences of temporary differences between the financial reporting and tax bases of assets and liabilities, and for operating losses and tax credit carryforwards.
We record a valuation allowance to reduce deferred tax assets to an amount for which realization is more likely than not.
CITIZENS FINANCIAL GROUP, INC.  NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 184 Total income tax expense is presented below:
## Table 1 ##
Components of income tax expense are presented below:
## Table 2 ##
The effective income tax rate differed from the U. S.  federal income tax rate of 35% in 2017, 2016 and 2015 as presented below:
## Table 3 ##
On December 22, 2017, President Trump signed the 2017 Tax Legislation which included a reduction in the corporate tax rate from 35% to 21%.
For Citizens, this required a revaluation of the Company’s net deferred tax liability with a corresponding adjustment to current tax expense, and resulted in a $331 million net tax benefit.
Included in this net tax benefit was $145 million of expense related to the revaluation of the Company’s deferred tax assets associated with unrealized losses in AOCI.
FASB standards in-place at December 31, 2017 required the Company to revalue all deferred taxes, including those related to balances in AOCI, through current tax expense.
As a result, the Company’s unrealized loss balance in AOCI was not revalued to reflect the new corporate tax rate.
This impact, commonly referred to as the “stranded tax effect”, was taken under consideration by FASB in January 2018 to address concerns primarily raised by banking institutions, including distortion of net income and regulatory capital.
In February 2018, to address the “stranded tax effect”, FASB issued ASU 2018-02, Income StatementReporting Comprehensive Income (Topic 220): Reclassification of Certain Tax Effects from Accumulated Other Comprehensive Income, which provides entities the election to reclassify the difference between the new and old
CITIZENS FINANCIAL GROUP, INC.  NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 189 Reportable Segments Segment results are determined based upon the Company’s management reporting system, which assigns balance sheet and statement of operations items to each of the business segments.
The process is designed around the Company’s organizational and management structure and accordingly, the results derived are not necessarily comparable with similar information published by other financial institutions.
A description of each reportable segment and table of financial results is presented below: Consumer Banking The Consumer Banking segment focuses on retail customers and small businesses with annual revenues of up to $25 million.
It offers traditional banking products and services, including checking, savings, home loans, education loans, credit cards, business loans, and unsecured product finance and personal loans in addition to financial management services.
It also operates an indirect auto financing business, providing financing for both new and used vehicles through auto dealerships.
The segment’s distribution channels include a branch network, ATMs and a work force of experienced specialists ranging from financial consultants, mortgage loan officers and business banking officers to private bankers.
The Company’s Consumer Banking value proposition is based on providing simple, easy to understand product offerings and a convenient banking experience with a more personalized approach.
Commercial Banking The Commercial Banking segment primarily targets companies with annual revenues from $25 million to $2.5 billion and provides a full complement of financial products and solutions, including loans, leases, trade financing, deposits, cash management, commercial cards, foreign exchange, interest rate risk management, corporate finance and capital markets advisory capabilities.
It focuses on middle-market companies, large corporations and institutions and has dedicated teams with industry expertise in government banking, not-for-profit, healthcare, technology, professionals, oil and gas, asset finance, franchise finance, asset-based lending, commercial real estate, private equity and sponsor finance.
While the segment’s business development efforts are predominantly focused in the Company’s footprint, some of its specialized industry businesses also operate selectively on a national basis (such as healthcare, asset finance and franchise finance).
A key component of Commercial Banking’s growth strategy is to bring ideas to clients that help their businesses thrive, and in doing so, expand the loan portfolio and ancillary product sales.
Non-segment Operations Other Non-segment operations are classified as Other, which includes corporate functions, the Treasury function, the securities portfolio, wholesale funding activities, intangible assets, community development, non-core assets (including legacy Royal Bank of Scotland Group plc aircraft loans and leases placed in runoff in the third quarter of 2016), and other unallocated assets, liabilities, capital, revenues, provision for credit losses and expenses, including income tax expense.
In addition to non-segment operations, Other includes goodwill and any associated goodwill impairment charges.
For impairment testing purposes, the Company allocates goodwill to its Consumer Banking and Commercial Banking reporting units.
For management reporting purposes, the Company presents the goodwill balance (and any related impairment charges) in Other.

<table><tr><td></td><td>Weighted AverageUseful Life (years)</td></tr><tr><td>Purchased technology</td><td>5</td></tr><tr><td>Customer contracts and relationships</td><td>10</td></tr><tr><td>Trademarks</td><td>7</td></tr><tr><td>Acquired rights to use technology</td><td>9</td></tr><tr><td>Localization</td><td>1</td></tr><tr><td>Other intangibles</td><td>3</td></tr></table>
<table><tr><td></td><td colspan="3">Year Ended December 31,</td></tr><tr><td>(in millions)</td><td>2017</td><td>2016</td><td>2015</td></tr><tr><td>Income tax expense</td><td>$260</td><td>$489</td><td>$423</td></tr><tr><td>Tax effect of changes in OCI</td><td>-7</td><td>-168</td><td>-12</td></tr><tr><td>Total comprehensive income tax expense</td><td>$253</td><td>$321</td><td>$411</td></tr></table>
<table><tr><td>(in millions)</td><td>Current</td><td>Deferred</td><td>Total</td></tr><tr><td>Year Ended December 31, 2017</td><td></td><td></td><td></td></tr><tr><td>U.S. federal</td><td>$376</td><td>-$142</td><td>$234</td></tr><tr><td>State and local</td><td>20</td><td>6</td><td>26</td></tr><tr><td>Total</td><td>$396</td><td>-$136</td><td>$260</td></tr><tr><td>Year Ended December 31, 2016</td><td></td><td></td><td></td></tr><tr><td>U.S. federal</td><td>$292</td><td>$159</td><td>$451</td></tr><tr><td>State and local</td><td>44</td><td>-6</td><td>38</td></tr><tr><td>Total</td><td>$336</td><td>$153</td><td>$489</td></tr><tr><td>Year Ended December 31, 2015</td><td></td><td></td><td></td></tr><tr><td>U.S. federal</td><td>$162</td><td>$225</td><td>$387</td></tr><tr><td>State and local</td><td>12</td><td>24</td><td>36</td></tr><tr><td>Total</td><td>$174</td><td>$249</td><td>$423</td></tr></table>
<table><tr><td></td><td colspan="6">Year Ended December 31,</td></tr><tr><td></td><td colspan="2">2017</td><td colspan="2">2016</td><td colspan="2">2015</td></tr><tr><td>(in millions, except ratio data)</td><td>Amount</td><td>Rate</td><td>Amount</td><td>Rate</td><td>Amount</td><td>Rate</td></tr><tr><td>U.S. Federal income tax expense and tax rate</td><td>$669</td><td>35.0%</td><td>$537</td><td>35.0%</td><td>$442</td><td>35.0%</td></tr><tr><td>Increase (decrease) resulting from:</td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>2017 Tax Legislation</td><td>-331</td><td>-17.3%</td><td>—</td><td>—</td><td>—</td><td>—</td></tr><tr><td>State and local income taxes (net of federal benefit)</td><td>46</td><td>2.4</td><td>38</td><td>2.5</td><td>27</td><td>2.1</td></tr><tr><td>Bank-owned life insurance</td><td>-19</td><td>-1.0</td><td>-19</td><td>-1.2</td><td>-20</td><td>-1.6</td></tr><tr><td>Tax-exempt interest</td><td>-21</td><td>-1.1</td><td>-19</td><td>-1.3</td><td>-17</td><td>-1.3</td></tr><tr><td>Tax advantaged investments (including related credits)</td><td>-51</td><td>-2.7</td><td>-31</td><td>-2.0</td><td>-16</td><td>-1.2</td></tr><tr><td>Other tax credits</td><td>-3</td><td>-0.1</td><td>-14</td><td>-0.9</td><td>—</td><td>—</td></tr><tr><td>Adjustments for uncertain tax positions</td><td>-23</td><td>-1.2</td><td>—</td><td>—</td><td>—</td><td>—</td></tr><tr><td>Non-deductible expenses</td><td>—</td><td>—</td><td>—</td><td>—</td><td>8</td><td>0.6</td></tr><tr><td>Other</td><td>-7</td><td>-0.4</td><td>-3</td><td>-0.2</td><td>-1</td><td>-0.1</td></tr><tr><td>Total income tax expense and tax rate</td><td>$260</td><td>13.6%</td><td>$489</td><td>31.9%</td><td>$423</td><td>33.5%</td></tr></table>

Question: Does State and local for Current keeps increasing each year between 2017 and 2016?
Answer: No