Other income and expense for the three fiscal years ended September 28, 2002 are as follows (in millions):
## Table 0 ##
Gains and Losses on Non-current Investments Investments categorized as non-current debt and equity investments on the consolidated balance sheet are in equity and debt instruments of public companies.
The Company's non-current debt and equity investments, and certain investments in private companies carried in other assets, have been categorized as available-for-sale requiring that they be carried at fair value with unrealized gains and losses, net of taxes, reported in equity as a component of accumulated other comprehensive income.
However, the Company recognizes an impairment charge to earnings in the event a decline in fair value below the cost basis of one of these investments is determined to be other-than-temporary.
The Company includes recognized gains and losses resulting from the sale or from other-than-temporary declines in fair value associated with these investments in other income and expense.
Further information related to the Company's non-current debt and equity investments may be found in Part II, Item 8 of this Form 10-K at Note 2 of Notes to Consolidated Financial Statements.
During 2002, the Company determined that declines in the fair value of certain of these investments were other-than-temporary.
As a result, the Company recognized a $44 million charge to earnings to write-down the basis of its investment in EarthLink, Inc.  (EarthLink), a $6 million charge to earnings to write-down the basis of its investment in Akamai Technologies, Inc.  (Akamai), and a $15 million charge to earnings to write-down the basis of its investment in a private company investment.
These losses in 2002 were partially offset by the sale of 117,000 shares of EarthLink stock for net proceeds of $2 million and a gain before taxes of $223,000, the sale of 250,000 shares of Akamai stock for net proceeds of $2 million and a gain before taxes of $710,000, and the sale of approximately 4.7 million shares of ARM Holdings plc (ARM) stock for both net proceeds and a gain before taxes of $21 million.
During 2001, the Company sold a total of approximately 1 million shares of Akamai stock for net proceeds of $39 million and recorded a gain before taxes of $36 million, and sold a total of approximately 29.8 million shares of ARM stock for net proceeds of $176 million and recorded a gain before taxes of $174 million.
These gains during 2001 were partially offset by a $114 million charge to earnings that reflected an otherthan-temporary decline in the fair value of the Company's investment in EarthLink and an $8 million charge that reflected an other-thantemporary decline in the fair value of certain private company investments.
During 2000, the Company sold a total of approximately 45.2 million shares of ARM stock for net proceeds of $372 million and a gain before taxes of $367 million.
The combined carrying value of the Company's investments in EarthLink, Akamai, and ARM as of September 28, 2002, was $39 million.
The Company believes it is likely there will continue to be significant fluctuations in the fair value of these investments in the future.31 Accounting for Derivatives and Cumulative Effect of Accounting Change On October 1, 2000, the Company adopted Statement of Financial Accounting Standard (SFAS) No.133, Accounting for Derivative Instruments and Hedging Activities .
SFAS No.133 established accounting and reporting standards for derivative instruments, hedging activities, and exposure definition.
Net of the related income tax effect of approximately $5 million, adoption of SFAS No.133 resulted in a favorable cumulative-effect-type adjustment to net income of approximately $12 million for the first quarter of 2001.
The $17 million gross transition adjustment was comprised of a $23 million favorable adjustment for the restatement to fair value of the derivative component of the Company's investment in Samsung Electronics Co. , Ltd.  (Samsung), partially offset by the unfavorable adjustments to certain foreign currency and interest rate derivatives.
SFAS No.133 also required the Company to adjust the carrying value of the derivative component of its investment in Samsung to earnings during the first quarter of 2001, the before tax effect of which was an unrealized loss of approximately $13 million.
Interest and Other Income, Net Net interest and other income was $112 million in fiscal 2002, compared to $217 million in fiscal 2001.
This $105 million or 48% d
The gross unrealized losses as of December 31, 2010, were primarily concentrated in the finance and public utilities sectors compared to December 31, 2009, where the gross unrealized losses were primarily concentrated in the finance, energy, and manufacturing sectors.
Gross unrealized losses attributable to the Financial Services Businesses where the estimated fair value had declined and remained below cost by 20% or more of $25 million as of December 31, 2010, does not include any gross unrealized losses on securities where the estimated fair value had declined and remained below cost by 50% or more.
Perpetual preferred securities have characteristics of both debt and equity securities.
Since we apply to these securities an impairment model similar to our fixed maturity securities, we have not recognized an other-than-temporary impairment on certain of these perpetual preferred securities that have been in a continuous unrealized loss position for twelve months or more as of December 31, 2010.
We have not recognized the gross unrealized losses shown in the table above as other-than-temporary impairments.
See “—Other-Than-Temporary Impairments of Equity Securities” for a discussion of the factors we consider in making these determinations.
The following table sets forth the cost and gross unrealized losses of our equity securities attributable to the Closed Block Business where the estimated fair value had declined and remained below cost by less than 20% for the following timeframes: Unrealized Losses from Equity Securities, Less than 20%—Closed Block Business
## Table 1 ##
(1) The aging of amortized cost and gross unrealized losses is determined based upon a count of the number of months the estimated fair value remained below cost by less than 20%, using month-end valuations.
The following table sets forth the cost and gross unrealized losses of our equity securities attributable to the Closed Block Business where the estimated fair value had declined and remained below cost by 20% or more for the following timeframes: Unrealized Losses from Equity Securities, Greater than 20%—Closed Block Business
(1) The aging of amortized cost and gross unrealized losses is determined based upon a count of the number of months the estimated fair value remained below cost by 20% or more, using month-end valuations.
The gross unrealized losses as of December 31, 2010, were primarily concentrated in the services, manufacturing, and finance sectors compared to December 31, 2009, where the gross unrealized losses were primarily concentrated in the finance, services, and manufacturing sectors.
Gross unrealized losses attributable to the Closed Block Business where the estimated fair value had declined and remained below cost by 20% or more of $10 million as of December 31, 2010 does not include any gross unrealized losses on securities where the estimated fair value had declined and remained below cost by 50% or more.
Perpetual preferred securities have characteristics of both debt and equity securities.
Since we apply to these securities an impairment model similar to our fixed maturity securities, we have not recognized an other-than-temporary impairment on certain of these perpetual preferred securities that have been in a continuous unrealized loss position for twelve months or more as of December 31, 2010.
We have not recognized the gross unrealized losses shown in the table above as other-than-temporary impairments.
See “—Other-Than-Temporary Impairments of Equity Securities” for a discussion of the factors we consider in making these determinations.
(4) Additions include $500 million and $700 million for 2009 and 2008, respectively, representing transfers of externally-managed client balances to accounts we manage.
These additions are offset within Other, as there is no net impact on ending account values for these transfers.
(5) Withdrawals and benefits include $(752) million and $(488) million for 2010 and 2009, respectively, representing transfers of client balances from accounts we managed to externally-managed accounts.
These withdrawals are offset within Other, as there is no net impact on ending account values for this transfer.
(6) Other includes transfers from (to) the Asset Management segment of $(164) million, $(11) million and $432 million for 2010, 2009 and 2008, respectively.
Other also includes $752 million, $(12) million and $(700) million in 2010, 2009 and 2008, respectively, representing net transfers of externally-managed client balances from/(to) accounts we manage.
These transfers are offset within Additions or Withdrawals and benefits, as there is no net impact on ending account values for this transfer.
Other also includes $1,500 million for 2009 representing collateralized funding agreements issued to the FHLBNY and $(1,522) million for 2009 representing terminations of affiliated funding agreements utilizing proceeds from the issuances to FHLBNY.
Remaining amounts for all periods presented primarily represent changes in asset balances for externally-managed accounts.2010 to 2009 Annual Comparison.
Account values in our full service business amounted to $141.3 billion as of December 31, 2010, an increase of $15.0 billion from December 31, 2009 primarily driven by an increase in the market value of customer funds due to favorable equity markets and, to a lesser extent, net additions in 2010.
Net additions decreased $6.3 billion, from $8.8 billion in 2009 to $2.5 billion in 2010, primarily reflecting lower new plan sales, as 2009 included significant large plan sales, and, to a lesser extent, higher plan lapses.
New plan sales in 2010 included twelve client sales over $100 million totaling $3.3 billion compared to twelve client sales over $100 million in 2009, which totaled $7.5 billion.
Account values in our institutional investment products business amounted to $64.2 billion as of December 31, 2010, an increase of $12.3 billion from December 31, 2009.
The increase in account values was primarily driven by additions of fee-based investment-only stable value products and increases in the market value of customer funds, primarily from a decline in fixed income market yields and interest credited on general account liabilities.
These increases were partially offset by declines in general account guaranteed investment product account values due to scheduled withdrawals.
Net additions (withdrawals) increased $8.4 billion, from net withdrawals of $31 million in 2009 to net additions of $8.3 billion in 2010 primarily reflecting higher sales of fee-based investment-only stable value products and lower general account guaranteed investment product scheduled withdrawals.
In addition, sales of guaranteed investment products in the institutional and retail markets continue to be negatively impacted by capital market conditions.2009 to 2008 Annual Comparison.
Account values in our full service business amounted to $126.3 billion as of December 31, 2009, an increase of $26.6 billion from December 31, 2008.
The increase in account values was primarily driven by an increase in the market value of customer funds due to equity market appreciation and, to a lesser extent, by net additions.
Net additions increased $4.9 billion, from $3.9 billion in 2008 to $8.8 billion in 2009, primarily reflecting higher new plan sales and, to a lesser extent, lower plan lapses.
New plan sales in 2009 included twelve client sales over $100 million, totaling $7.5 billion, compared to ten client sales over $100 million in 2008, which totaled $4.5 billion.
Account values in our institutional investment products business amounted to $51.9 billion as of December 31, 2009, an increase of $1.4 billion from December 31, 2008.
The increase in account values was primarily driven by increases in the market value of customer funds, primarily from interest credited on general account business and credit spread tightening in the fixed income markets, partially offset by net outflows from externally managed accounts.
Net withdrawals decreased $1.6 billion, from $1,654 million in 2008 to $31 million in 2009.
This decrease primarily reflects higher sales of investment-only, fee-based stable value products, which more than offset lower sales of guaranteed investment products in the institutional and retail markets.
Sales of our retail notes and institutional notes were negatively impacted by unfavorable capital markets conditions, in particular during the second half of 2008 and through 2009, reflecting the extreme stress experienced by global financial markets from the second half of 2007 through the early portion of 2009.
Asset Management Operating Results The following table sets forth the Asset Management segment’s operating results for the periods indicated.
## Table 2 ##
(1) Revenues exclude Realized investment gains (losses), net, and related adjustments.
See “—Realized Investment Gains and Losses and General Account Investments—Realized Investment Gains and Losses.
” (2) Equity in earnings of operating joint ventures are included in adjusted operating income but excluded from income from continuing operations before income taxes and equity in earnings of operating joint ventures as they are reflected on a U. S.  GAAP basis on an after-tax basis as a separate line in our Consolidated Statements of Operations.
Earnings attributable to noncontrolling interests are excluded from adjusted operating income but included in income from continuing operations before income taxes and equity in earnings of operating joint ventures as they are reflected on a U. S.  GAAP basis as a separate line in our Consolidated Statements of Operations.
Earnings attributable to noncontrolling interests represent the portion of earnings from consolidated entities that relate to the equity interests of minority investors.
Investment Margins and Other Profitability Factors Many of our insurance products sold in international markets provide for the buildup of cash values for the policyholder at mandated guaranteed interest rates.
Authorities in some jurisdictions regulate interest rates guaranteed in our insurance contracts.
The regulated guaranteed interest rates do not necessarily match the actual returns on the underlying investments.
The spread between the actual investment returns and these guaranteed rates of return to the policyholder is an element of the profit or loss that we will experience on these products.
With regulatory approval, guaranteed rates may be changed on new business.
While these actions enhance our ability to set rates commensurate with available investment returns, the major sources of profitability on our products sold in Japan, other than those sold by Gibraltar Life, are margins on mortality, morbidity and expense charges rather than investment spreads.
We base premiums and cash values in most countries in which we operate on mandated mortality and morbidity tables.
Our mortality and morbidity experience in the International Insurance segment on an overall basis in the years ended December 31, 2010, 2009 and 2008 was well within our pricing assumptions and below the guaranteed levels reflected in the premiums we charge.
International Investments Operating Results The following table sets forth the International Investments segment’s operating results for the periods indicated.

<table><tr><td></td><td>2002</td><td>2001</td><td>2000</td></tr><tr><td>Gains (losses) on non-current investments, net</td><td>$-42</td><td>$88</td><td>$367</td></tr><tr><td>Unrealized loss on convertible securities</td><td>$—</td><td>-13</td><td>$—</td></tr><tr><td>Interest income</td><td>$118</td><td>$218</td><td>$210</td></tr><tr><td>Interest expense</td><td>-11</td><td>-16</td><td>-21</td></tr><tr><td>Miscellaneous other income and expense</td><td>5</td><td>15</td><td>14</td></tr><tr><td>Interest and other income, net</td><td>$112</td><td>$217</td><td>$203</td></tr><tr><td>Total other income and expense</td><td>$70</td><td>$292</td><td>$570</td></tr></table>
<table><tr><td></td><td colspan="2"> December 31, 2010</td><td colspan="2"> December 31, 2009</td></tr><tr><td></td><td> Amortized Cost-1</td><td> Gross Unrealized Losses-1</td><td> Amortized Cost-1</td><td> Gross Unrealized Losses-1</td></tr><tr><td></td><td colspan="4"> (in millions)</td></tr><tr><td>Less than three months</td><td>$12</td><td>$3</td><td>$29</td><td>$8</td></tr><tr><td>Three months or greater but less than six months</td><td>11</td><td>3</td><td>24</td><td>10</td></tr><tr><td>Six months or greater but less than nine months</td><td>10</td><td>4</td><td>2</td><td>1</td></tr><tr><td>Nine months or greater but less than twelve months</td><td>0</td><td>0</td><td>4</td><td>2</td></tr><tr><td>Greater than twelve months</td><td>0</td><td>0</td><td>0</td><td>0</td></tr><tr><td>Total</td><td>$33</td><td>$10</td><td>$59</td><td>$21</td></tr></table>
<table><tr><td></td><td colspan="3"> Year ended December 31,</td></tr><tr><td></td><td> 2010</td><td>2009</td><td> 2008</td></tr><tr><td></td><td colspan="3"> (in millions)</td></tr><tr><td> Operating results:</td><td></td><td></td><td></td></tr><tr><td>Revenues</td><td>$1,888</td><td>$1,257</td><td>$1,686</td></tr><tr><td>Expenses</td><td>1,401</td><td>1,202</td><td>1,454</td></tr><tr><td>Adjusted operating income</td><td>487</td><td>55</td><td>232</td></tr><tr><td>Realized investment gains (losses), net, and related adjustments(1)</td><td>13</td><td>-32</td><td>40</td></tr><tr><td>Equity in earnings of operating joint ventures and earnings attributable to noncontrolling interests-2</td><td>29</td><td>-14</td><td>28</td></tr><tr><td>Income from continuing operations before income taxes and equity in earnings of operating joint ventures</td><td>$529</td><td>$9</td><td>$300</td></tr></table>

Question: Which year is Less than three months for Amortized Cost-1 greater than 2500 ?
Answer: 2010