Annuities The following table presents the results of operations of our Annuities segment on an operating basis:
## Table 0 ##
NM Not Meaningful.
Our Annuities segment pretax operating income, which excludes net realized gains or losses and the market impact on variable annuity guaranteed living benefits (net of hedges and the related DSIC and DAC amortization) increased $139 million, or 29%, to $625 million for the year ended December 31, 2011 compared to $486 million for the prior year driven by an increase in net revenues.
Net Revenues Net revenues, which exclude net realized gains or losses, increased $139 million, or 6%, to $2.6 billion for the year ended December 31, 2011 compared to $2.5 billion for the prior year reflecting higher fee revenue from increased variable annuity separate account balances and higher fees from variable annuity guarantees.
Management and financial advice fees increased $76 million, or 14%, to $622 million for the year ended December 31, 2011 compared to $546 million for the prior year due to higher fees on variable annuities driven by higher separate account balances.
Average variable annuities contract accumulation values increased $6.4 billion, or 12%, from the prior year due to higher average equity market levels, as well as net inflows.
Variable annuity net inflows for the year ended December 31, 2011 included $1.6 billion of net inflows in the Ameriprise channel, partially offset by net outflows from the closed book of variable annuities sold through third-party channels.
Distribution fees increased $28 million, or 10%, to $312 million for the year ended December 31, 2011 compared to $284 million for the prior year primarily due to higher fees on variable annuities driven by higher average separate account balances.
Net investment income, which excludes net realized gains or losses, decreased $30 million, or 2%, to $1.3 billion for the year ended December 31, 2011 compared to the prior year due to a $39 million decrease in investment income on fixed maturity securities.
The decrease in investment income on fixed maturity securities reflects a decrease of approximately $36 million from lower invested assets and a decrease of approximately $38 million from lower interest rates, partially offset by $37 million of additional bond discount accretion investment income related to prior periods resulting from revisions to the accounting classification of certain structured securities in the third quarter of 2011.
The decrease in invested assets was driven by lower general account assets due to the implementation of changes to the Portfolio Navigator program in the second quarter of 2010 and lower interest sensitive fixed annuity account balances.
With these changes to the Portfolio Navigator program, assets of clients participating in the program were reallocated, pursuant to their consent.
This reallocation in part resulted in a shift of assets from interest bearing investments in the general account into separate accounts.
Premiums increased $11 million, or 7%, to $161 million for the year ended December 31, 2011 compared to $150 million for the prior year due to higher sales of immediate annuities with life contingencies.
fiscal 2013 and 2012 is $7.9 million and $3.5 million, respectively, related to modification accounting, the acceleration of vesting of certain retention RSUs provided under their original terms upon termination, and the acceleration of vesting for certain options assumed in the Gen-Probe acquisition related to employees who were terminated in connection with the Company’s restructuring action to consolidate its Diagnostics operations.
The original terms of the stock options assumed in the Gen-Probe acquisition provided for acceleration upon a change-in-control and termination within 18 months of the change-incontrol.
At September 28, 2013, there was $30.0 million and $41.6 million of unrecognized compensation expense related to stock options and RSUs, respectively, to be recognized over a weighted average period of 2.7 years and 2.6 years, respectively.
Share Based Payment Activity The following table summarizes all stock option activity under the Company’s stock option plans for the year ended September 28, 2013:
## Table 1 ##
(1) This represents the number of vested stock options as of September 28, 2013 plus the unvested outstanding options at September 28, 2013 expected to vest in the future, adjusted for estimated forfeitures.
During fiscal 2012 and 2011, the total intrinsic value of options exercised (i. e. , the difference between the market price on the date of exercise and the price paid by the employee to exercise the options) was $20.4 million and $12.3 million, respectively.
A summary of the Company’s RSU activity during the year ended September 28, 2013 is presented below:
## Table 2 ##
The number of RSUs vested includes shares withheld on behalf of employees to satisfy minimum statutory tax withholding requirements.
The Company pays the minimum statutory tax withholding requirement on behalf of its employees.
During fiscal 2013, 2012 and 2011 the total fair value of RSUs vested was $27.3 million, $15.7 million and $43.2 million, respectively.
Employee Stock Purchase Plan The Company’s 2008 Employee Stock Purchase Plan (the “2008 ESPP”) met the criteria set forth in ASC 718’s definition of a non-compensatory plan and did not give rise to stock-based compensation expense.
The
Revenue from other sources includes scrap sales, bulk sales to mechanical remanufacturers, and sales of aluminum ingots and sows.
Foreign Currency Translation For our foreign operations, the local currency is the functional currency.
Assets and liabilities are translated into U. S.  dollars at the period-ending exchange rate.
Statements of Income amounts are translated to U. S.  dollars using average exchange rates during the period.
Translation gains and losses are reported as a component of accumulated other comprehensive income (loss) in stockholders’ equity.
Gains and losses from foreign currency transactions are included in current earnings.
Recent Accounting Pronouncements On January 1, 2011, we will adopt Financial Accounting Standards Board Accounting Standards Update 2010-29, “Disclosure of Supplementary Pro Forma Information for Business Combinations,” which clarifies the disclosure requirements for pro forma financial information related to a material business combination or a series of immaterial business combinations that are material in the aggregate.
The guidance clarified that the pro forma disclosures are prepared assuming the business combination occurred at the start of the prior annual reporting period.
Additionally, a narrative description of the nature and amount of material, non-recurring pro forma adjustments would be required.
As this newly issued accounting standard only requires enhanced disclosure, the adoption of this standard will not impact our financial position or results of operations.
Note 3.
Discontinued Operations On October 1, 2009, we sold to Schnitzer Steel Industries, Inc.  (“SSI”) four self service retail facilities in Oregon and Washington and certain business assets related to two self service facilities in Northern California and a self service facility in Portland, Oregon for $17.5 million, net of cash sold.
We recognized a gain on the sale of approximately $2.5 million, net of tax, in our fourth quarter 2009 results.
Goodwill totaling $9.9 million was included in the cost basis of net assets disposed when determining the gain on sale.
In the fourth quarter of 2009, we closed the two self service facilities in Northern California and converted the self service operation in Portland to a wholesale recycling business.
On January 15, 2010, we also sold to SSI two self service retail facilities in Dallas, Texas for $12.0 million.
We recognized a gain on the sale of approximately $1.7 million, net of tax, in our first quarter 2010 results.
Goodwill totaling $6.7 million was included in the cost basis of net assets disposed when determining the gain on sale.
The self service facilities that we sold or closed are reported as discontinued operations for all periods presented.
We reported these facilities in discontinued operations because the cash flows derived from the facilities were eliminated as a result of the sales or closures, and we will not have continuing involvement in these facilities.
A summary of the assets and liabilities applicable to discontinued operations included in the consolidated balance sheets as of December 31, 2010 and 2009 is as follows (in thousands):

<table><tr><td> </td><td colspan="2">Years Ended December 31,</td><td></td><td></td></tr><tr><td> </td><td> 2011</td><td>2010</td><td colspan="2">Change</td></tr><tr><td> </td><td colspan="3">(in millions)</td><td></td></tr><tr><td> Revenues</td><td></td><td></td><td></td><td></td></tr><tr><td>Management and financial advice fees</td><td>$622</td><td>$546</td><td>$76</td><td>14%</td></tr><tr><td>Distribution fees</td><td>312</td><td>284</td><td>28</td><td>10</td></tr><tr><td>Net investment income</td><td>1,279</td><td>1,309</td><td>-30</td><td>-2</td></tr><tr><td>Premiums</td><td>161</td><td>150</td><td>11</td><td>7</td></tr><tr><td>Other revenues</td><td>256</td><td>202</td><td>54</td><td>27</td></tr><tr><td>Total revenues</td><td>2,630</td><td>2,491</td><td>139</td><td>6</td></tr><tr><td>Banking and deposit interest expense</td><td>—</td><td>—</td><td>—</td><td>—</td></tr><tr><td>Total net revenues</td><td>2,630</td><td>2,491</td><td>139</td><td>6</td></tr><tr><td> Expenses</td><td></td><td></td><td></td><td></td></tr><tr><td>Distribution expenses</td><td>400</td><td>365</td><td>35</td><td>10</td></tr><tr><td>Interest credited to fixed accounts</td><td>714</td><td>762</td><td>-48</td><td>-6</td></tr><tr><td>Benefits, claims, losses and settlement expenses</td><td>405</td><td>682</td><td>-277</td><td>-41</td></tr><tr><td>Amortization of deferred acquisition costs</td><td>264</td><td>-26</td><td>290</td><td>NM</td></tr><tr><td>Interest and debt expense</td><td>1</td><td>2</td><td>-1</td><td>-50</td></tr><tr><td>General and administrative expense</td><td>221</td><td>220</td><td>1</td><td>—</td></tr><tr><td>Total expenses</td><td>2,005</td><td>2,005</td><td>—</td><td>—</td></tr><tr><td>Operating earnings</td><td>$625</td><td>$486</td><td>$139</td><td>29%</td></tr></table>
<table><tr><td></td><td>Number of Shares</td><td> Weighted- Average Exercise Price</td><td> Weighted- Average Remaining Contractual Life in Years</td><td> Aggregate Intrinsic Value</td></tr><tr><td>Options outstanding at September 29, 2012</td><td>18,039</td><td>$17.40</td><td>4.4</td><td>$78,962</td></tr><tr><td>Granted</td><td>2,640</td><td>20.29</td><td></td><td></td></tr><tr><td>Cancelled/forfeited</td><td>-1,021</td><td>20.04</td><td></td><td></td></tr><tr><td>Exercised</td><td>-4,786</td><td>13.71</td><td></td><td>$37,609</td></tr><tr><td>Options outstanding at September 28, 2013</td><td>14,872</td><td>$18.92</td><td>3.9</td><td>$54,956</td></tr><tr><td>Options exercisable at September 28, 2013</td><td>7,472</td><td>$20.28</td><td>2.9</td><td>$29,438</td></tr><tr><td>Options vested and expected to vest at September 28, 2013 -1</td><td>13,780</td><td>$19.00</td><td>3.8</td><td>$51,656</td></tr></table>
<table><tr><td> Non-vested Shares</td><td>Number of Shares</td><td> Weighted-Average Grant-Date Fair Value</td></tr><tr><td>Non-vested at September 29, 2012</td><td>3,580</td><td>$16.45</td></tr><tr><td>Granted</td><td>1,995</td><td>19.94</td></tr><tr><td>Vested</td><td>-1,711</td><td>15.98</td></tr><tr><td>Forfeited</td><td>-405</td><td>18.11</td></tr><tr><td>Non-vested at September 28, 2013</td><td>3,459</td><td>$18.51</td></tr></table>

Question: In what year is Benefits, claims, losses and settlement expenses positive?
Answer: 2010