Entergy Corporation and Subsidiaries Management’s Financial Discussion and Analysis 10 The volume/weather variance is primarily due to an increase of 1,402 GWh, or 1%, in billed electricity usage, including an increase in industrial usage and the effect of more favorable weather.
The increase in industrial sales was primarily due to expansion in the chemicals industry and the addition of new customers, partially offset by decreased demand primarily due to extended maintenance outages for existing chemicals customers.
The Waterford 3 replacement steam generator provision is due to a regulatory charge of approximately $32 million recorded in 2015 related to the uncertainty associated with the resolution of the Waterford 3 replacement steam generator project.
See Note 2 to the financial statements for a discussion of the Waterford 3 replacement steam generator prudence review proceeding.
The MISO deferral variance is primarily due to the deferral in 2014 of non-fuel MISO-related charges, as approved by the LPSC and the MPSC.
The deferral of non-fuel MISO-related charges is partially offset in other operation and maintenance expenses.
See Note 2 to the financial statements for further discussion of the recovery of non-fuel MISO-related charges.
The Louisiana business combination customer credits variance is due to a regulatory liability of $107 million recorded by Entergy in October 2015 as a result of the Entergy Gulf States Louisiana and Entergy Louisiana business combination.
Consistent with the terms of the stipulated settlement in the business combination proceeding, electric customers of Entergy Louisiana will realize customer credits associated with the business combination; accordingly, in October 2015, Entergy recorded a regulatory liability of $107 million ($66 million net-of-tax).
See Note 2 to the financial statements for further discussion of the business combination and customer credits.
Entergy Wholesale Commodities Following is an analysis of the change in net revenue comparing 2015 to 2014.
## Table 0 ##
As shown in the table above, net revenue for Entergy Wholesale Commodities decreased by approximately $558 million in 2016 primarily due to: ?
lower realized wholesale energy prices, primarily due to significantly higher Northeast market power prices in 2014, and lower capacity prices in 2015; and ?
a decrease in net revenue as a result of Vermont Yankee ceasing power production in December 2014.
The decrease was partially offset by higher volume in the Entergy Wholesale Commodities nuclear fleet, excluding Vermont Yankee, resulting from fewer refueling outage days in 2015 as compared to 2014, partially offset by more unplanned outage days in 2015 as compared to 2014.
HONEYWELL INTERNATIONAL INC.  NOTES TO FINANCIAL STATEMENTS—(Continued) (Dollars in millions, except per share amounts) levels, we estimate that the cumulative recoverability rate could decline over the next five years to approximately 40 percent.
Honeywell believes it has sufficient insurance coverage and reserves to cover all pending Bendix related asbestos claims and Bendix related asbestos claims estimated to be filed within the next five years.
Although it is impossible to predict the outcome of either pending or future Bendix related asbestos claims, we do not believe that such claims would have a material adverse effect on our consolidated financial position in light of our insurance coverage and our prior experience in resolving such claims.
If the rate and types of claims filed, the average resolution value of such claims and the period of time over which claim settlements are paid (collectively, the “Variable Claims Factors’’) do not substantially change, Honeywell would not expect future Bendix related asbestos claims to have a material adverse effect on our results of operations or operating cash flows in any fiscal year.
No assurances can be given, however, that the Variable Claims Factors will not change.
Refractory and Friction Products—The following tables summarize information concerning NARCO and Bendix asbestos related balances: Asbestos Related Liabilities
## Table 1 ##
(1) In 2006, charge of $32 million reflects a settlement of certain pending asbestos claims.
In 2005, consists of a charge of $52 million to reflect a settlement of certain pending asbestos claims during the year and a credit of $73 million related to a re-estimation of asbestos reserves in connection with an additional settlement.
Materials also provides process technology, products and services for the petroleum refining, petrochemical, and other industries.
Specialty Materials’ product portfolio includes fluorocarbons, caprolactam, ammonium sulfate for fertilizer, specialty films, advanced fibers, customized research chemicals and intermediates, electronic materials and chemicals, catalysts, and adsorbents.
Economic and Other Factors Specialty Materials operating results are principally driven by: ?
The degree of volatility in natural gas, benzene (the key component in phenol) and fluorspar prices; ?
The impact of environmental and energy efficiency regulations; ?
The extent of change in order rates from global semiconductor customers; ?
The global demand for non-ozone depleting Hydro fluorocarbons (HFC’s); ?
The extent of the slowdown of the US residential housing industry; and ?
The level of investment in refining and petrochemical capacity, utilization and/or expansion.
Results of Operations
## Table 2 ##
Specialty Materials sales increased by 43 percent in 2006 compared to 2005 due to organic sales growth of 7 percent and 36 percent growth due to our UOP acquisition, net of divestitures.
Sales decreased by 8 percent in 2005 compared with 2004, due to the loss of sales from divested businesses of 16 percent, which was offset by organic growth of 4 percent and growth from acquisitions (UOP) of 4 percent.
Organic growth was 7 percent in 2006 primarily due to higher volume and prices.
Organic sales in our Fluorine Products business increased by 9 percent due to continued strong demand for non-ozone depleting HFC products, and organic growth in our Resins and Chemicals business was 4 percent, primarily due to price increases to recover increased raw material costs.
Both of these businesses experienced lower sales growth in the fourth quarter of 2006 due to the slowdown in the US residential housing industry.
Our Resins and Chemicals business was also negatively impacted by a partial facility outage in the second half of 2006.
Specialty Products organic sales increased by 10 percent due to higher sales to our customers in the semiconductor industry and increased sales of our specialty additives and our advanced fiber body armor.
In 2005, organic sales increased by 4 percent, largely as a result of higher prices of 7 percent primarily in our Resins and Chemicals and Fluorine businesses, offsetting lower volumes in Specialty Products businesses.
Sales from acquisitions, net of divestitures grew by 36 percent in 2006 compared to 2005.
This was due to a 44 percent growth in sales from UOP, which was consolidated into the Specialty Materials segment following our acquisition of the remaining 50 percent interest in UOP in November 2005.
Prior to that date, UOP results were included in other income.
UOP sales have grown due to continued strength in the petrochemical and refining industries.
This growth was offset by the loss of sales of 8 percent principally from the divestiture of our Industrial Wax and North American Nylon Fiber businesses.
Specialty Materials segment profit increased by 121 percent in 2006 compared with 2005 due principally to the impact of the UOP acquisition, net of divestitures, and increased organic growth and productivity savings (net of the lost margin from the partial facility outage).
Price increases (including benefits from formula based pricing contracts) offset the impact of continued inflation in raw material costs.
Specialty Materials segment profit in 2005 increased by 40 percent compared with 2004 due principally to price increases and the favorable effect of productivity actions partially offset by higher raw material costs and lower sales volumes.
LIQUIDITY AND CAPITAL RESOURCES The Company continues to manage its businesses to maximize operating cash flows as the primary source of liquidity.
We supplement operating cash with short-term debt from the commercial paper market and with long-term borrowings.
We continue to balance our cash and financing uses through investment in our existing core businesses, acquisition activity, share repurchases and dividends.
Cash Flow Summary Our cash flows from operating, investing and financing activities, as reflected in the Consolidated Statement of Cash Flows for the years ended December 31.2006, 2005 and 2004 are summarized as follows:

<table><tr><td></td><td>Amount (In Millions)</td></tr><tr><td>2014 net revenue</td><td>$2,224</td></tr><tr><td>Nuclear realized price changes</td><td>-310</td></tr><tr><td>Vermont Yankee shutdown in December 2014</td><td>-305</td></tr><tr><td>Nuclear volume, excluding Vermont Yankee effect</td><td>20</td></tr><tr><td>Other</td><td>37</td></tr><tr><td>2015 net revenue</td><td>$1,666</td></tr></table>
<table><tr><td></td><td colspan="3"> Year Ended December 31, 2006 </td><td colspan="3"> Year Ended December 31, 2005 </td><td colspan="3"> Year Ended December 31, 2004 </td></tr><tr><td></td><td> Bendix </td><td> NARCO </td><td> Total </td><td> Bendix </td><td> NARCO </td><td> Total </td><td> Bendix </td><td> NARCO </td><td> Total </td></tr><tr><td>Beginning of year</td><td>$287</td><td>$1,782</td><td>$2,069</td><td>$355</td><td>$2,395</td><td>$2,750</td><td>$249</td><td>$2,760</td><td>$3,009</td></tr><tr><td>Accrual for claims filed and defense costs incurred</td><td>125</td><td>—</td><td>125</td><td>170</td><td>—</td><td>170</td><td>186</td><td>—</td><td>186</td></tr><tr><td>Accrual for estimated cost of future claims</td><td>335</td><td>—</td><td>335</td><td>—</td><td>—</td><td>—</td><td>—</td><td>—</td><td>—</td></tr><tr><td>Reduction in estimated cost of future claims</td><td>—</td><td>-207</td><td>-207</td><td>—</td><td>—</td><td>—</td><td>—</td><td>—</td><td>—</td></tr><tr><td>Asbestos related liability payments</td><td>-103</td><td>-316</td><td>-419</td><td>-153</td><td>-597</td><td>-750</td><td>-153</td><td>-365</td><td>-518</td></tr><tr><td>Settlement with plaintiff firms of certain pending asbestos claims-1</td><td>—</td><td>32</td><td>32</td><td>—</td><td>-21</td><td>-21</td><td>—</td><td>—</td><td>—</td></tr><tr><td>Update of expected resolution values for pending claims</td><td>-118</td><td>—</td><td>-118</td><td>-85</td><td>—</td><td>-85</td><td>73</td><td>—</td><td>73</td></tr><tr><td>Other</td><td>2</td><td>—</td><td>2</td><td>—</td><td>5</td><td>5</td><td>—</td><td>—</td><td>—</td></tr><tr><td>End of year</td><td>$528</td><td>$1,291</td><td>$1,819</td><td>$287</td><td>$1,782</td><td>$2,069</td><td>$355</td><td>$2,395</td><td>$2,750</td></tr></table>
<table><tr><td></td><td> 2006 </td><td> 2005 </td><td> 2004 </td></tr><tr><td></td><td colspan="3"> (Dollars in millions)</td></tr><tr><td>Net sales</td><td>$4,631</td><td>$3,234</td><td>$3,497</td></tr><tr><td>% change compared with prior year</td><td>43%</td><td>-8%</td><td></td></tr><tr><td>Segment profit</td><td>$568</td><td>$257</td><td>$184</td></tr><tr><td>% change compared with prior year</td><td>121%</td><td>40%</td><td></td></tr></table>

Question: Which year is Accrual for claims filed and defense costs incurred greater than 100 ?
Answer: 2004 2005 2006