Comparisons of our operating cash flows also are impacted by other changes in our working capital.
The most significant drivers of changes in our working capital are typically the timing of receipts for premiums and payments of benefits expense.
We illustrate these changes with the following summaries of receivables and benefits payable.
The detail of total net receivables was as follows at December 31, 2013, 2012 and 2011
## Table 0 ##
Medicare receivables are impacted by revenue growth associated with growth in individual and group Medicare membership and the timing of accruals and related collections associated with the CMS riskadjustment model.
Military services receivables at December 31, 2013 and 2012 primarily consist of administrative services only fees owed from the federal government for administrative services provided under our current TRICARE South Region contract.
Military services receivables at December 31, 2011 primarily consisted of estimated claims owed from the federal government for health care services provided to beneficiaries and underwriting fees under our previous TRICARE South Region contract.
The $409 million decrease in military services receivables from December 31, 2011 to December 31, 2012 primarily resulted from the transition to our current TRICARE South Region contract which we account for similar to an administrative services fee only agreement.
As such, beginning April 1, 2012, payments of the federal government’s claims and related reimbursements for the current TRICARE South Region contract are classified with receipts (withdrawals) from contract deposits as a financing item in our consolidated statements of cash flows.
The increases in commercial and other receivables as well as the allowance for doubtful accounts in 2013 and 2012 primarily are due to growth in the business.
In addition, commercial and other receivables for 2013, 2012, and 2011 include $178 million, $166 million, and $144 million, respectively, of patient services receivables related to Concentra which was acquired in December 2010.
Also related to Concentra, the allowance for doubtful accounts increased $33 million from 2010 to 2011 as a result of the requirement to record acquired balances at fair value at the acquisition date.
Commercial and other receivables also reflect the timing of reimbursements from the Puerto Rico Health Insurance Administration under our Medicaid contracts that terminated effective September 30, 2013.
As discussed above, we expect receivables to increase in 2014 as a result of the commercial risk adjustment, risk corridor, and reinsurance provisions of the Health Care Reform Law effective in 2014.
Notes to Consolidated Financial Statements – (continued) (Amounts in Millions, Except Per Share Amounts) principal assets we acquire are client relationships and talent.
As a result, a substantial portion of the purchase price is primarily allocated to customer lists, trade names and goodwill.
For acquisitions we record deferred payment and redeemable noncontrolling interest amounts on our Consolidated Balance Sheets based on their acquisition-date fair value.
Deferred payments are recorded on a discounted basis and adjusted quarterly, if necessary, through operating income or net interest expense, depending on the nature of the arrangement, for both changes in estimate and accretion between the acquisition date and the final payment date.
See Note 14 for further information on contingent acquisition obligations.
Redeemable noncontrolling interests are adjusted quarterly to their estimated redemption value, but not less than their initial fair value.
Any adjustments to the redemption value impacts retained earnings, except for foreign currency translation adjustments.
The following table presents changes in our redeemable noncontrolling interests.
## Table 1 ##
For all acquisitions, if a portion of the deferred payments and purchases of additional interests after the effective date of purchase are contingent upon employment terms, then that amount is accounted separately from the business combination and recognized as compensation expense over the required earn-out period.
Payments deemed as compensation are excluded from the fair value purchase price allocation to tangible net assets and intangible assets acquired.
During 2015, we completed five acquisitions, four of which were included in the Integrated Agency Networks (“IAN”) operating segment and one of which was included in the Constituency Management Group (“CMG”) operating segment.
All acquired agencies have been integrated into one of our global networks or existing agencies.
The most significant acquisitions include a full-service digital agency in the U. K. , a group of creative marketing agencies based in Russia, and a media planning and buying agency with significant digital capabilities in Canada.
During 2015, we recorded approximately $61.0 of goodwill and intangible assets related to our acquisitions.
During 2014, we completed eight acquisitions, six of which were included in the IAN operating segment and two of which were included in the CMG operating segment.
All acquired agencies have been integrated into one of our global networks or existing agencies.
The most significant acquisitions included a global full-service digital agency, a digital agency in the United States and a search marketing agency in the Netherlands.
During 2014, we recorded approximately $185.0 of goodwill and intangible assets related to these acquisitions.
During 2013, we completed eleven acquisitions, nine of which were included in the IAN operating segment and two of which were included in the CMG operating segment.
All acquired agencies have been integrated into one of our global networks or existing agencies.
The most significant acquisitions included a full-service digital agency in India, a full-service agency in the U. K.  and a public relations consultancy in India.
During 2013, we recorded approximately $97.0 of goodwill and intangible assets related to these acquisitions.
The results of operations of our acquired companies were included in our consolidated results from the closing date of each acquisition.
We did not make any payments in stock related to our acquisitions in 2015, 2014 or 2013.
The impact of any changes in these full year estimates is recognized in the interim period in which the change in estimate occurs.
Our full year marketing expenditures are not impacted by this interim accounting policy.
Shipping and Handling Costs Shipping and handling costs related to the movement of finished goods from manufacturing locations to our sales distribution centers are included in the line item cost of goods sold in our consolidated statements of income.
Shipping and handling costs incurred to move finished goods from our sales distribution centers to customer locations are included in the line item selling, general and administrative expenses in our consolidated statements of income.
During the years ended December 31, 2017, 2016 and 2015, the Company recorded shipping and handling costs of $1.1 billion, $2.0 billion and $2.5 billion, respectively, in the line item selling, general and administrative expenses.
Our customers do not pay us separately for shipping and handling costs related to finished goods.
Net Income Per Share Basic net income per share is computed by dividing net income attributable to shareowners of The Coca-Cola Company by the weighted-average number of common shares outstanding during the reporting period.
Diluted net income per share is computed similarly to basic net income per share, except that it includes the potential dilution that could occur if dilutive securities were exercised.
Approximately 47 million, 51 million and 27 million stock option awards were excluded from the computations of diluted net income per share in 2017, 2016 and 2015, respectively, because the awards would have been antidilutive for the years presented.
The following table presents information related to net income from continuing operations and net income from discontinued operations attributable to shareowners of The Coca-Cola Company (in millions):
## Table 2 ##
Cash Equivalents We classify time deposits and other investments that are highly liquid and have maturities of three months or less at the date of purchase as cash equivalents.
We manage our exposure to counterparty credit risk through specific minimum credit standards, diversification of counterparties and procedures to monitor our credit risk concentrations.
Short-Term Investments We classify time deposits and other investments that have maturities of greater than three months but less than one year as short-term investments.
Investments in Equity and Debt Securities We use the equity method to account for our investments in equity securities if our investment gives us the ability to exercise significant influence over operating and financial policies of the investee.
We include our proportionate share of earnings and/or losses of our equity method investees in equity income (loss) — net in our consolidated statements of income.
The carrying value of our equity investments is reported in equity method investments in our consolidated balance sheets.
Refer to Note 6.
Newell Rubbermaid Inc.  2010 Annual Report value of the shares issued in connection with the Exchange Offer, $638.0 million, increased stockholders’ equity, and the value of the equity component of the Convertible Notes received and extinguished in the Exchange Offer, $334.4 million, reduced stockholders’ equity during 2010.
See Footnote 9 of the Notes to Consolidated Financial Statements for further information.
The Company settled the convertible note hedge and warrant transactions with the counterparties and received $369.5 million from the counterparties for the value of the convertible note hedge and paid the counterparties $298.4 million for the warrants.
See Footnote 10 of the Notes to Consolidated Financial Statements for further information.
FOOTNOTE 4 RESTRUCTURING COSTS European Transformation Plan In June 2010, the Company announced a program to simplify and centralize its European business (the “European Transformation Plan”).
The European Transformation Plan includes initiatives designed to transform the European organizational structure and processes to centralize certain operating activities, improve performance, leverage the benefits of scale and to contribute to a more efficient and cost-effective implementation of an enterprise resource planning system in Europe, all with the aim of increasing operating margin in the European region to at least ten percent.
The European Transformation Plan is expected to be completed in 2012 and is expected to result in cumulative restructuring charges totaling between $40 and $45 million, substantially all of which are employee-related cash costs, including severance, retirement, and other termination benefits and relocation costs.
The Company also expects to incur an additional $70 to $75 million of selling, general and administrative expenses to implement the European Transformation Plan.
During 2010, restructuringrelated charges incurred in connection with the European Transformation Plan were $15.2 million, and these charges are included in selling, general and administrative expenses in the Consolidated Statements of Operations and are reflected in the Europe, Middle East and Africa operating income (loss) for 2010 in Footnote 19 of the Notes to Consolidated Financial Statements.
Restructuring charges incurred during 2010 were not material.
The Company expects all restructuring and restructuring-related costs under the European Transformation Plan to be substantially incurred by the end of the year ending December 31, 2011.
Project Acceleration In 2005, the Company announced a global initiative referred to as Project Acceleration aimed at strengthening and transforming the Company’s portfolio.
Project Acceleration is designed to reduce manufacturing overhead, better align the Company’s distribution and transportation processes to achieve logistical excellence, and reorganize the Company’s overall business structure to align with the Company’s core organizing concept, the global business unit, to achieve best total cost.
In July 2008, the Company expanded Project Acceleration to include initiatives to exit certain product categories to create a more focused and more profitable platform for growth by eliminating selected low-margin, commodity-like, mostly resin-intensive product categories and reduce the Company’s exposure to volatile commodity markets, particularly resin.
The implementation of Project Acceleration was complete as of December 31, 2010, with cumulative restructuring costs over the life of the initiative totaling $498.4 million.
The table below summarizes the restructuring costs recognized for Project Acceleration restructuring activities for continuing operations for the years ended December 31, (in millions):
## Table 3 ##
* During 2008, the Company recorded $3.1 million of restructuring charges relating to its 2001 Restructuring Plan, which is not included in the table above but is included in total restructuring costs for the year ended December 31, 2008.
Restructuring provisions were determined based on estimates prepared at the time the restructuring actions were approved by management, are periodically updated for changes and also include amounts recognized as incurred.
Costs incurred include cash payments and the impairment of assets associated with vacated facilities.
Impairments included in restructuring charges totaled $6.0 million, $32.4 million and $46.1 million for the years ended December 31, 2010, 2009 and 2008, respectively.
The impaired assets include vacated land and buildings, land and buildings for which a plan exists to vacate and dispose of the facility, and machinery and equipment to be sold or otherwise disposed of prior to the end of its original estimated useful life.
The impairments primarily result from the consolidation of manufacturing activities as well as the increased use of sourcing partners.

<table><tr><td></td><td></td><td></td><td></td><td colspan="3">Change</td></tr><tr><td></td><td>2013</td><td>2012</td><td>2011</td><td>2013</td><td>2012</td><td>2011</td></tr><tr><td></td><td colspan="6">(in millions)</td></tr><tr><td>Medicare</td><td>$576</td><td>$422</td><td>$336</td><td>$154</td><td>$86</td><td>$120</td></tr><tr><td>Commercial and other</td><td>405</td><td>346</td><td>315</td><td>59</td><td>31</td><td>-53</td></tr><tr><td>Military services</td><td>87</td><td>59</td><td>468</td><td>28</td><td>-409</td><td>41</td></tr><tr><td>Allowance for doubtful accounts</td><td>-118</td><td>-94</td><td>-85</td><td>-24</td><td>-9</td><td>-33</td></tr><tr><td>Total net receivables</td><td>$950</td><td>$733</td><td>$1,034</td><td>217</td><td>-301</td><td>75</td></tr><tr><td>Reconciliation to cash flow statement:</td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Provision for doubtful accounts</td><td></td><td></td><td></td><td>37</td><td>26</td><td>31</td></tr><tr><td>Receivables from acquisition</td><td></td><td></td><td></td><td>-3</td><td>-51</td><td>0</td></tr><tr><td>Change in receivables per cash flow statement resulting in cash from operations</td><td></td><td></td><td></td><td>$251</td><td>$-326</td><td>$106</td></tr></table>
<table><tr><td></td><td colspan="3">Years ended December 31,</td></tr><tr><td></td><td>2015</td><td>2014</td><td>2013</td></tr><tr><td>Balance at beginning of period</td><td>$257.4</td><td>$249.1</td><td>$227.2</td></tr><tr><td>Change in related noncontrolling interest balance</td><td>0.8</td><td>3.2</td><td>4.6</td></tr><tr><td>Changes in redemption value of redeemable noncontrolling interests:</td><td></td><td></td><td></td></tr><tr><td>Additions</td><td>16.5</td><td>18.7</td><td>16.2</td></tr><tr><td>Redemptions and reclassifications</td><td>-25.1</td><td>-7.9</td><td>-2.3</td></tr><tr><td>Redemption value adjustments</td><td>2.3</td><td>-5.7</td><td>3.4</td></tr><tr><td>Balance at end of period</td><td>$251.9</td><td>$257.4</td><td>$249.1</td></tr></table>
<table><tr><td>Year Ended December 31,</td><td>2017</td><td>2016</td><td>2015</td></tr><tr><td>CONTINUING OPERATIONS</td><td></td><td></td><td></td></tr><tr><td>Net income from continuing operations</td><td>$1,182</td><td>$6,550</td><td>$7,366</td></tr><tr><td>Less: Net income from continuing operations attributable to noncontrolling interests</td><td>1</td><td>23</td><td>15</td></tr><tr><td>Net income from continuing operations attributable to shareowners ofThe Coca-Cola Company</td><td>$1,181</td><td>$6,527</td><td>$7,351</td></tr><tr><td>DISCONTINUED OPERATIONS</td><td></td><td></td><td></td></tr><tr><td>Net income from discontinued operations</td><td>$101</td><td>$—</td><td>$—</td></tr><tr><td>Less: Net income from discontinued operations attributable to noncontrolling interests</td><td>34</td><td>—</td><td>—</td></tr><tr><td>Net income from discontinued operations attributable to shareowners ofThe Coca-Cola Company</td><td>$67</td><td>$—</td><td>$—</td></tr><tr><td>CONSOLIDATED</td><td></td><td></td><td></td></tr><tr><td>Consolidated net income</td><td>$1,283</td><td>$6,550</td><td>$7,366</td></tr><tr><td>Less: Net income attributable to noncontrolling interests</td><td>35</td><td>23</td><td>15</td></tr><tr><td>Net income attributable to shareowners of The Coca-Cola Company</td><td>$1,248</td><td>$6,527</td><td>$7,351</td></tr></table>
<table><tr><td></td><td> 2010</td><td> 2009</td><td> 2008</td><td></td><td> Since inception through December 31, 2010</td></tr><tr><td>Facility and other exit costs</td><td>$6.0</td><td>$32.4</td><td>$46.1</td><td></td><td>$178.4</td></tr><tr><td>Employee severance, termination benefits and relocation costs</td><td>53.6</td><td>48.8</td><td>57.5</td><td></td><td>241.0</td></tr><tr><td>Exited contractual commitments and other</td><td>17.9</td><td>18.8</td><td>13.6</td><td></td><td>79.0</td></tr><tr><td></td><td>$77.5</td><td>$100.0</td><td>$117.2</td><td>*</td><td>$498.4</td></tr></table>

Question: What is the sum of Military services in 2012 and Employee severance, termination benefits and relocation costs in 2009? (in million)
Answer: 107.8