Advice & Wealth Management Our Advice & Wealth Management segment provides financial planning and advice, as well as full service brokerage and banking services, primarily to retail clients, through our financial advisors.
Our affiliated advisors utilize a diversified selection of both proprietary and non-proprietary products to help clients meet their financial needs.
The following table presents the results of operations of our Advice & Wealth Management segment for the years ended December 31, 2007 and 2006:
## Table 0 ##
Our Advice & Wealth Management segment reported pretax income of $285 million in 2007, up from $196 million in 2006.
Net revenues Net revenues were $3.8 billion, an increase of $478 million, or 14%.
Management and financial advice fees increased $270 million, or 25%, in 2007 as compared to 2006.
The increase was led by net increases in wrap account assets of 23% from December 31, 2006 to December 31, 2007 and an increase in planning fees due to accelerated financial plan delivery standards.
The growth in distribution fees of $184 million, or 9% from 2006, reflected an increase in cash sales and market appreciation.
Net investment income increased $22 million, or 6%, in 2007 compared to 2006 primarily due to an increase attributable to a full year of activity from Ameriprise Bank partially offset by lower average account balances in certificate products.
Banking and deposit interest expense increased $12 million primarily due to a full year of activity of Ameriprise Bank and higher rates of interest paid on certificates partially offset by decreases in certificate sales and balances.
Expenses Total expenses increased $389 million, or 12%.
The increase in distribution expenses reflects higher commissions paid driven by increased sales volumes and higher assets under management.
General and administrative expense increased due to higher staffing and vendor costs related to a full year of activity of Ameriprise Bank and increases in professional, consulting and technology fees, partially offset by a decline in legal and regulatory costs.
3M’s cash and cash equivalents balance at December 31, 2007 totaled $1.896 billion, with an additional $1.059 billion in current and long-term marketable securities.3M’s strong balance sheet and liquidity provide the Company with significant flexibility to take advantage of numerous opportunities going forward.
The Company will continue to invest in its operations to drive growth, including continual review of acquisition opportunities.
As previously discussed, 3M expects to complete the acquisition of Aearo Holding Corp.  for approximately $1.2 billion in 2008.3M paid dividends of $1.380 billion in 2007, and has a long history of dividend increases.
In February 2008, the Board of Directors increased the quarterly dividend on 3M common stock by 4.2% to 50 cents per share, equivalent to an annual dividend of $2.00 per share.
In February 2007, 3M’s Board of Directors authorized a two-year share repurchase of up to $7.0 billion for the period from February 12, 2007 to February 28, 2009.
At December 31, 2007, the Company has $4.1 billion remaining under this authorization, which the Company does not currently expect to fully utilize by February 28, 2009.
In 2008, the Company expects to contribute an amount in the range of $100 million to $400 million to its U. S.  and international pension plans.
The Company does not have a required minimum pension contribution obligation for its U. S.  plans in 2008.
Therefore, the amount of the anticipated discretionary contribution could vary significantly depending on the U. S. -plans funding status as of the 2008 measurement date and the anticipated tax deductibility of the contribution.
Future contributions will also depend on market conditions, interest rates and other factors.3M believes its strong cash flow and balance sheet will allow it to fund future pension needs without compromising growth opportunities.
The Company uses various working capital measures that place emphasis and focus on certain working capital assets and liabilities.
These measures are not defined under U. S.  generally accepted accounting principles and may not be computed the same as similarly titled measures used by other companies.
One of the primary working capital measures 3M uses is a combined index, which includes accounts receivable, inventory and accounts payable.
This combined index (defined as quarterly net sales – fourth quarter at year-end – multiplied by four, divided by ending net accounts receivable plus inventory less accounts payable) was 5.3 at December 31, 2007, down from 5.4 at December 31, 2006.
Receivables increased $260 million, or 8.4%, compared with December 31, 2006.
Currency translation increased accounts receivable by $159 million year-on-year, as the U. S.  dollar weakened in aggregate against a multitude of currencies.
Inventories increased $251 million, or 9.7%, compared with December 31, 2006.
Currency translation increased inventories by $132 million year-on-year.
Accounts payable increased $103 million compared with December 31, 2006, with $65 million of this year-on-year increase related to currency translation.
Cash flows from operating, investing and financing activities are provided in the tables that follow.
Individual amounts in the Consolidated Statement of Cash Flows exclude the effects of acquisitions, divestitures and exchange rate impacts, which are presented separately in the cash flows.
Thus, the amounts presented in the following operating, investing and financing activities tables reflect changes in balances from period to period adjusted for these effects.
Cash Flows from Operating Activities:
## Table 1 ##
digits mainly due to competitive activity.
Developing regions decreased low single digits due to minor brand divestitures.
Organic volume increased low single digits in developing regions behind product innovation and market growth.
Global market share of the hair care category decreased more than half a point.  ?
Volume in Skin and Personal Care was unchanged including the impact of minor brand divestitures.
Organic volume increased low single digits.
Developed market volume decreased low single digits following increased pricing and due to competitive activity.
Volume increased low single digits in developing regions behind innovation and market growth.
Global market share of the skin and personal care category decreased half a point.
Net earnings decreased 3% to $1.9 billion due to a 50 basis point decrease in net earnings margin, behind an increase in SG&A as a percentage of net sales.
SG&A as a percentage of net sales increased due to increased overhead spending including investments in sales resources and incremental marketing activity.
Gross margin decreased slightly as the benefits from productivity savings and higher pricing were more than offset by higher commodity costs and unfavorable mix impacts (driven by Hair Care from an increase in the proportion of lower margin forms and categories, and unfavorable geographic mix, which more than offset benefit from Skin and Personal Care, driven by the growth of SK-II).
Fiscal year 2016 compared with fiscal year 2015 Beauty net sales decreased 9% to $11.5 billion in fiscal 2016 on a 5% decrease in unit volume.
Unfavorable foreign exchange reduced net sales by 6%.
Price increases had a 2% positive impact on net sales.
Organic sales were unchanged on organic volume that decreased 2%.
Global market share of the Beauty segment decreased 1.0 points.
Volume decreased low single digits in developed markets and decreased high single digits in developing markets.  ?
Volume in Hair Care was down mid-single digits.
Developed markets declined mid-single digits due to competitive activity while developing markets declined mid-single digits driven by increased pricing, the Venezuela deconsolidation and minor brand divestitures.
Global market share of the hair care category decreased more than a point.  ?
Volume in Skin and Personal Care decreased high single digits, while organic volume decreased low single digits, with the difference attributable to the Camay and Zest brand divestitures and the Venezuela deconsolidation.
Organic volume was unchanged in developed regions as commercial innovation was offset by ongoing competitive activity.
Organic volume declined mid-single digits in developing regions primarily due to increased pricing and competitive activity.
Global market share of the skin and personal care category decreased nearly a point.
Net earnings decreased 9% to $2.0 billion in 2016 primarily due to the reduction in net sales, along with a 10 basis-point decrease in net earnings margin.
Net earnings margin decreased due to an increase in SG&A as a percentage of net sales, largely offset by gross margin expansion.
Gross margin improved due to productivity savings, increased pricing and lower commodity costs, partially offset by negative mix.
SG&A as a percentage of net sales increased as lower marketing and overhead spending from the Company's focus on efficiencies was more than offset by the negative scale impacts from the reduction in sales.
GROOMING
## Table 2 ##
Fiscal year 2017 compared with fiscal year 2016 Grooming net sales decreased 3% to $6.6 billion in 2017 on a 2% increase in unit volume.
Unfavorable foreign exchange reduced net sales by 2%.
Unfavorable mix reduced net sales by 2% driven by disproportionate growth in emerging markets, where average selling prices are lower than in developed regions, in part due to a higher relative proportion of disposable razors in those markets.
Price reductions in the U. S.  during the second half of the year taken to address consumer pricecompetitiveness drove a 1% reduction in net sales.
Organic sales were unchanged on organic volume that increased 3%.
Global market share of the Grooming segment decreased 0.7 points.
Volume increased low single digits in developed and developing regions.  ?
Shave Care volume increased low single digits.
Shave Care volume decreased low single digits in developed regions due to competitive activity and increased low single digits in developing regions behind product innovation.
Global market share of the shave care category decreased half a point.  ?
Volume in Appliances increased double digits.
Volume increased double digitsin developed regions and increased low single digits in developing regions due to product innovation.
Global market share of the appliances category increased nearly half a point.
Net earnings decreased 1% to $1.5 billion due to the reduction in net sales, partially offset by an increase in net earnings margin.
Net earnings margin increased 40 basis points due to a decrease in SG&A as a percent of net sales and improved gross margin.
SG&A as a percent of net sales decreased due to a gain on the sale of real estate, partially offset by increased overhead spending.
Gross margin increased as the benefits of productivity efforts were only partially offset by unfavorable foreign exchange impacts, reduced pricing and negative mix driven by growth in emerging markets, where average selling prices are lower than in developed regions, in part due to a higher relative proportion of disposable razors in those markets.

<table><tr><td> </td><td colspan="2"> Years Ended December 31,</td><td> </td><td> </td></tr><tr><td> </td><td> 2007</td><td> 2006</td><td colspan="2"> Change</td></tr><tr><td> </td><td colspan="4"> (in millions, except percentages) </td></tr><tr><td> Revenues</td><td></td><td></td><td></td><td></td></tr><tr><td>Management and financial advice fees</td><td>$1,350</td><td>$1,080</td><td>$270</td><td>25%</td></tr><tr><td>Distribution fees</td><td>2,218</td><td>2,034</td><td>184</td><td>9</td></tr><tr><td>Net investment income</td><td>399</td><td>377</td><td>22</td><td>6</td></tr><tr><td>Other revenues</td><td>76</td><td>62</td><td>14</td><td>23</td></tr><tr><td>Total revenues</td><td>4,043</td><td>3,553</td><td>490</td><td>14</td></tr><tr><td>Banking and deposit interest expense</td><td>230</td><td>218</td><td>12</td><td>6</td></tr><tr><td>Total net revenues</td><td>3,813</td><td>3,335</td><td>478</td><td>14</td></tr><tr><td> Expenses</td><td></td><td></td><td></td><td></td></tr><tr><td>Distribution expenses</td><td>2,349</td><td>2,068</td><td>281</td><td>14</td></tr><tr><td>General and administrative expense</td><td>1,179</td><td>1,071</td><td>108</td><td>10</td></tr><tr><td>Total expenses</td><td>3,528</td><td>3,139</td><td>389</td><td>12</td></tr><tr><td>Pretax income</td><td>$285</td><td>$196</td><td>$89</td><td>45%</td></tr></table>
<table><tr><td>(Millions)</td><td>2007</td><td>2006</td><td>2005</td></tr><tr><td>Net income</td><td>$4,096</td><td>$3,851</td><td>$3,111</td></tr><tr><td>Depreciation and amortization</td><td>1,072</td><td>1,079</td><td>986</td></tr><tr><td>Company pension contributions</td><td>-376</td><td>-348</td><td>-654</td></tr><tr><td>Company postretirement contributions</td><td>-3</td><td>-37</td><td>-134</td></tr><tr><td>Company pension expense</td><td>190</td><td>347</td><td>331</td></tr><tr><td>Company postretirement expense</td><td>65</td><td>93</td><td>106</td></tr><tr><td>Stock-based compensation expense</td><td>228</td><td>200</td><td>155</td></tr><tr><td>Gain from sale of businesses</td><td>-849</td><td>-1,074</td><td>—</td></tr><tr><td>Income taxes (deferred and accrued income taxes)</td><td>-34</td><td>-178</td><td>402</td></tr><tr><td>Excess tax benefits from stock-based compensation</td><td>-74</td><td>-60</td><td>-54</td></tr><tr><td>Accounts receivable</td><td>-35</td><td>-103</td><td>-184</td></tr><tr><td>Inventories</td><td>-54</td><td>-309</td><td>-294</td></tr><tr><td>Accounts payable</td><td>-4</td><td>68</td><td>113</td></tr><tr><td>Product and other insurance receivables and claims</td><td>158</td><td>58</td><td>122</td></tr><tr><td>Other — net</td><td>-105</td><td>252</td><td>198</td></tr><tr><td>Net cash provided by operating activities</td><td>$4,275</td><td>$3,839</td><td>$4,204</td></tr></table>
<table><tr><td>($ millions)</td><td rowspan="2">2017 N/A</td><td rowspan="2">Change vs. 2016 2%</td><td rowspan="2">2016 N/A</td><td rowspan="2">Change vs. 2015 -2%</td></tr><tr><td>Volume</td></tr><tr><td>Net sales</td><td>$6,642</td><td>-3%</td><td>$6,815</td><td>-8%</td></tr><tr><td>Net earnings</td><td>$1,537</td><td>-1%</td><td>$1,548</td><td>-13%</td></tr><tr><td>% of net sales</td><td>23.1%</td><td>40 bps</td><td>22.7%</td><td>-130 bps</td></tr></table>

Question: What is the average amount of Net earnings of 2017 N/A, and Net income of 2006 ?
Answer: 2694.0