NOTES TO CONSOLIDATED FINANCIAL STATEMENTS — (Continued) plan specified guidelines.
Under specified conditions, the Company will make contributions to the plans and/or match a percentage of the employee contributions up to certain limits.
Total expense related to the defined contribution plans was $27.6 million, $24.9 million and $24.8 million in the years ended December 31, 2014, 2013 and 2012, respectively.
The Company has a number of defined benefit pension plans and other postretirement employee benefit plans covering eligible salaried and hourly employees and their dependents.
The defined pension benefits provided are primarily based on (i) years of service and (ii) average compensation or a monthly retirement benefit amount.
The Company provides defined benefit pension plans in France, Germany, Ireland, Italy, Japan, Mexico, Monaco, South Korea, Sweden, U. K.  and the U. S.  The other postretirement employee benefit plans, which provide medical benefits, are unfunded plans.
All pension and other postretirement employee benefit plans in the U. S.  have been closed to new employees since 1999.
The measurement date for all plans is December 31.
During the third quarter of 2014, the Company discharged certain U. S.  pension plan obligations by making lump-sum payments to former employees of the Company.
As a result of this action, the Company recorded a settlement loss of $3.1 million in the U. S.  pension plan.
On February 26, 2009, the Company’s subsidiary BorgWarner Diversified Transmission Products Inc.  (“DTP”), entered into a Plant Shutdown Agreement with the United Auto Workers (“UAW”) for its Muncie, Indiana automotive component plant (the “Muncie Plant”).
Management subsequently wound-down production activity at the plant, with operations effectively ceased as of March 31, 2009.
The Plant Shutdown Agreement included terms allowing for lump sum payment of the pension obligation for certain participants if funding of the plan exceeded a defined level.
In accordance with these terms, in December 2012, the Company settled a portion of the pension obligation resulting in a non-cash loss of $5.7 million, which was recorded in Other expense, net within the Consolidated Statement of Operations.
On March 24, 2010, the Company finalized its settlement agreement regarding the closure of the Muncie Plant with the Pension Benefit Guaranty Corporation (“PBGC”) in which the Company agreed to make certain payments directly to the Muncie Plant’s defined benefit pension plan (the “Plan”).
In accordance with the settlement agreement, the Company made an initial cash contribution of $23 million for the 2009 Plan year and a cash contribution of $15 million in the year ended December 31, 2011.
During the fourth quarter of 2012, the Company received notification from the PBGC that the terms of the settlement have been suspended pending review of the Company’s financial strength under the PBGC’s revised enforcement policy pilot program announced on November 2, 2012.
The evaluation was confirmed in January 2013 and as a result the Company currently does not have any obligations as described in the original agreement.
The following table summarizes the expenses for the Company’s defined contribution and defined benefit pension plans and the other postretirement defined employee benefit plans.
## Table 0 ##
CITIZENS FINANCIAL GROUP, INC.  MANAGEMENT’S DISCUSSION AND ANALYSIS 83 Risk Elements The following table presents a summary of nonaccrual, past due and restructured loans and leases by class:
## Table 1 ##
(1) TDR balances reported in this line item consist of only those TDRs not reported in the nonaccrual loan or accruing and 90 days or more delinquent loan categories.
Thus, only those TDRs that are in compliance with their modified terms and not past due, or those TDRs that are past due 30-89 days and still accruing are included in the TDR balances listed above.
Potential Problem Loans and Leases At December 31, 2016, we did not identify any potential problem loans or leases within the portfolio that were not already included in “—Risk Elements.
” Potential problem loans or leases consist of loans and leases where information about a borrower’s possible credit problems cause management to have serious doubts as to the ability of such borrowers to comply with the present repayment terms.
Commercial Loan Asset Quality Our commercial loan and lease portfolio consists of traditional commercial loans, commercial real estate loans and leases.
The portfolio is predominantly focused on customers in our footprint and adjacent states in which we have a physical presence where our local delivery model provides for strong client connectivity.
Additionally, we also do business in certain specialized industry sectors on a national basis.
present our total backlog by reportable segment as of December 31, 2009 and 2008 along with an estimate of the backlog amounts expected to be realized within 12 months of each balance sheet date (in $000’s):
## Table 2 ##
Information quantifying our backlog by reportable segment was not captured for the 2007 period; however, our total backlog at December 31, 2007 was approximately $4.67 billion, of which the 12 month backlog was approximately $2.36 billion.
As discussed above, our backlog estimates include amounts under MSAs.
In many instances, our customers are not contractually committed to specific volumes of services under our MSAs, and many of our contracts may be terminated with notice.
There can be no assurance as to our customers’ requirements or that our estimates are accurate.
In addition, many of our MSAs, as well as contracts for fiber optic licensing, are subject to renewal options.
For purposes of calculating backlog, we have included future renewal options only to the extent the renewals can reasonably be expected to occur.
Competition The markets in which we operate are highly competitive.
We compete with other contractors in most of the geographic markets in which we operate, and several of our competitors are large domestic companies that have significant financial, technical and marketing resources.
In addition, there are relatively few barriers to entry into some of the industries in which we operate and, as a result, any organization that has adequate financial resources and access to technical expertise may become a competitor.
A significant portion of our revenues is currently derived from unit price or fixed price agreements, and price is often an important factor in the award of such agreements.
Accordingly, we could be underbid by our competitors in an effort by them to procure such business.
The current economic environment has increased the impacts of competitive pricing in certain of the markets that we serve.
We believe that as demand for our services increases, customers will increasingly consider other factors in choosing a service provider, including technical expertise and experience, financial and operational resources, nationwide presence, industry reputation and dependability, which we expect to benefit larger contractors such as us.
There can be no assurance, however, that our competitors will not develop the expertise, experience and resources to provide services that are superior in both price and quality to our services, or that we will be able to maintain or enhance our competitive position.
We also face competition from the in-house service organizations of our existing or prospective customers, including electric power, natural gas and pipeline, telecommunications, cable television and engineering companies, which employ personnel who perform some of the same types of services as those provided by us.
Although a significant portion of these services is currently outsourced by our customers, in particular relating to larger energy transmission infrastructure projects, there can be no assurance that our existing or prospective customers will continue to outsource services in the future.
Employees As of December 31, 2009, we had 2,260 salaried employees, including executive officers, professional and administrative staff, project managers and engineers, job superintendents and clerical personnel, and 12,413 hourly employees, the number of which fluctuates depending upon the number and size of the projects we undertake at any particular time.
Approximately 44% of our hourly employees at December 31, 2009 were covered by collective bargaining agreements, primarily with the International Brotherhood of Electrical Workers (IBEW) and the four pipeline construction trade unions administered by the Pipe Line Contractors Association (PLCA), which are the
(c) Includes the effects of items not considered in the assessment of the operating performance of our business segments which increased Operating profit by $230 million, $150 million after tax ($0.34 per share).
Also includes expenses of $16 million, $11 million after tax ($0.03 per share) for a debt exchange, and a reduction in Income tax expense of $62 million ($0.14 per share) resulting from a tax benefit related to claims we filed for additional extraterritorial income exclusion (ETI) tax benefits.
On a combined basis, these items increased earnings by $201 million after tax ($0.45 per share).
(d) Includes the effects of items not considered in the assessment of the operating performance of our business segments which, on a combined basis, increased Operating profit by $173 million, $113 million after tax ($0.25 per share).
(e) Includes the effects of items not considered in the assessment of the operating performance of our business segments which decreased Operating profit by $61 million, $54 million after tax ($0.12 per share).
Also includes a charge of $154 million, $100 million after tax ($0.22 per share) for the early repayment of debt, and a reduction in Income tax expense resulting from the closure of an Internal Revenue Service examination of $144 million ($0.32 per share).
On a combined basis, these items reduced earnings by $10 million after tax ($0.02 per share).
(f) Includes the effects of items not considered in the assessment of the operating performance of our business segments which, on a combined basis, decreased Operating profit by $7 million, $6 million after tax ($0.01 per share).
Also includes a charge of $146 million, $96 million after tax ($0.21 per share) for the early repayment of debt.
(g) We define return on invested capital (ROIC) as Net earnings plus after-tax interest expense divided by average invested capital (Stockholders’ equity plus debt), after adjusting Stockholders’ equity by adding back adjustments related to postretirement benefit plans.
We believe that reporting ROIC provides investors with greater visibility into how effectively we use the capital invested in our operations.
We use ROIC to evaluate multi-year investment decisions and as a long-term performance measure, and also use it as a factor in evaluating management performance under certain of our incentive compensation plans.
ROIC is not a measure of financial performance under generally accepted accounting principles, and may not be defined and calculated by other companies in the same manner.
ROIC should not be considered in isolation or as an alternative to Net earnings as an indicator of performance.
We calculate ROIC as follows:
## Table 3 ##
1 Represents after-tax interest expense utilizing the federal statutory rate of 35%.2 Debt consists of Long-term debt, including Current maturities of long-term debt, and short-term borrowings (if any).3 Equity includes non-cash adjustments, primarily for unrecognized benefit plan actuarial losses and prior service costs in 2007 and 2006, the adjustment for the adoption of FAS 158 in 2006, and the additional minimum pension liability in years prior to 2007.4 Average benefit plan adjustments reflect the cumulative value of entries identified in our Statement of Stockholders Equity under the captions “Postretirement benefit plans,” “Adjustment for adoption of FAS 158” and “Minimum pension liability.
” The total of annual benefit plan adjustments to equity were: 2007 = $1,706 million; 2006 = ($1,883) million; 2005 = ($105) million; 2004 = ($285) million; 2003 = $331 million; 2002 = ($1,537 million); and 2001 = ($33 million).
As these entries are recorded in the fourth quarter, the value added back to our average equity in a given year is the cumulative impact of all prior year entries plus 20% of the current year entry value.5 Yearly averages are calculated using balances at the start of the year and at the end of each quarter.
Trends We expect MST’s 2015 net sales to be comparable to 2014 net sales, with the increased volume from new program starts, specifically Space Fence and the Combat Rescue and Presidential Helicopter programs, offset by a decline in volume due to the wind-down or completion of certain programs.
Operating profit is expected to decline in the mid single digit percentage range from 2014 levels, driven by a reduction in expected risk retirements in 2015.
Accordingly, operating profit margin is expected to slightly decline from 2014 levels.
Space Systems Our Space Systems business segment is engaged in the research and development, design, engineering and production of satellites, strategic and defensive missile systems and space transportation systems.
Space Systems is also responsible for various classified systems and services in support of vital national security systems.
Space Systems’ major programs include the Space Based Infrared System (SBIRS), AEHF, GPS-III, Geostationary Operational Environmental Satellite R-Series (GOES-R), MUOS, Trident II D5 Fleet Ballistic Missile (FBM) and Orion.
Operating profit for our Space Systems business segment includes our share of earnings for our investment in ULA, which provides expendable launch services to the U. S.  Government.
Space Systems’ operating results included the following (in millions):
## Table 4 ##
2014 compared to 2013 Space Systems’ net sales for 2014 increased $107 million, or 1%, compared to 2013.
The increase was primarily attributable to higher net sales of approximately $340 million for the Orion program due to increased volume (primarily the first unmanned test flight of the Orion MPCV); and about $145 million for commercial space transportation programs due to launch-related activities.
The increases were offset by lower net sales of approximately $335 million for government satellite programs due to decreased volume (primarily AEHF, GPS-III and MUOS); and about $45 million for various other programs due to decreased volume.
Space Systems’ operating profit for 2014 was comparable to 2013.
Operating profit decreased by approximately $20 million for government satellite programs due to lower volume (primarily AEHF and GPS-III), partially offset by increased risk retirements (primarily MUOS); and about $20 million due to decreased equity earnings for joint ventures.
The decreases were offset by higher operating profit of approximately $30 million for the Orion program due to increased volume.
Operating profit was reduced by approximately $40 million for charges, net of recoveries, related to the restructuring action announced in November 2013.
Adjustments not related to volume, including net profit booking rate adjustments and other matters, were approximately $10 million lower for 2014 compared to 2013.2013 compared to 2012 Space Systems’ net sales for 2013 decreased $389 million, or 5%, compared to 2012.
The decrease was primarily attributable to lower net sales of approximately $305 million for commercial satellite programs due to fewer deliveries (zero delivered during 2013 compared to two for 2012); and about $290 million for the Orion program due to lower volume.
The decreases were partially offset by higher net sales of approximately $130 million for government satellite programs due to net increased volume; and about $65 million for strategic and defensive missile programs (primarily FBM) due to increased volume and risk retirements.
The increase for government satellite programs was primarily attributable to higher volume on AEHF and other programs, partially offset by lower volume on GOES-R, MUOS and SBIRS programs.
Space Systems’ operating profit for 2013 decreased $38 million, or 4%, compared to 2012.
The decrease was primarily attributable to lower operating profit of approximately $50 million for the Orion program due to lower volume and risk retirements and about $30 million for government satellite programs due to decreased risk retirements, which were partially offset by higher equity earnings from joint ventures of approximately $35 million.
The decrease in operating profit for government satellite programs was primarily attributable to lower risk retirements for MUOS, GPS III and other programs, partially offset by higher risk retirements for the SBIRS and AEHF programs.
Operating profit for 2013 included about $15 million of charges, net of recoveries, related to the November 2013 restructuring plan.
Adjustments not related to volume, including net profit booking rate adjustments and other matters, were approximately $15 million lower for 2013 compared to 2012.
We have agreements in place with financial institutions to provide for the issuance of commercial paper.
There were no commercial paper borrowings outstanding during the year ended December 31, 2014.
If we were to issue commercial paper, the borrowings would be supported by the credit facility.
We also have an effective shelf registration statement on Form S-3 on file with the U. S.  Securities and Exchange Commission to provide for the issuance of an indeterminate amount of debt securities.
We actively seek to finance our business in a manner that preserves financial flexibility while minimizing borrowing costs to the extent practicable.
We review changes in financial market and economic conditions to manage the types, amounts and maturities of our indebtedness.
We may at times refinance existing indebtedness, vary our mix of variable-rate and fixed-rate debt or seek alternative financing sources for our cash and operational needs.
Our stockholders’ equity was $3.4 billion at December 31, 2014, a decrease of $1.5 billion from December 31, 2013.
The decrease was due to the re-measurements of our postretirement benefit plans of $2.9 billion, primarily due to a decrease in the discount rate, which was partially offset by the amortization of $706 million in 2014 postretirement benefit plan expense; the repurchase of 11.5 million common shares for $1.9 billion; and dividends declared of $1.8 billion during the year.
These decreases were partially offset by net earnings of $3.6 billion and employee stock activity of $799 million (including the impacts of stock option exercises, ESOP activity and stock-based compensation).
As we repurchase our common shares, we reduce common stock for the $1 of par value of the shares repurchased, with the excess purchase price over par value recorded as a reduction of additional paid-in capital.
Due to the volume of repurchases made under our share repurchase program, additional paid-in capital was reduced to zero, with the remainder of the excess purchase price over par value of $1.1 billion recorded as a reduction of retained earnings.
Contractual Commitments and Off-Balance Sheet Arrangements At December 31, 2014, we had contractual commitments to repay debt, make payments under operating leases, settle obligations related to agreements to purchase goods and services and settle tax and other liabilities.
Capital lease obligations were not material.

<table><tr><td></td><td colspan="3">Year Ended December 31,</td></tr><tr><td>(millions of dollars)</td><td>2014</td><td>2013</td><td>2012</td></tr><tr><td>Defined contribution expense</td><td>$27.6</td><td>$24.9</td><td>$24.8</td></tr><tr><td>Defined benefit pension expense</td><td>18.6</td><td>24.3</td><td>27.3</td></tr><tr><td>Other postretirement employee benefit expense</td><td>3.3</td><td>5.7</td><td>11.1</td></tr><tr><td>Total</td><td>$49.5</td><td>$54.9</td><td>$63.2</td></tr></table>
<table><tr><td></td><td colspan="5">December 31,</td></tr><tr><td>(in millions)</td><td>2016</td><td>2015</td><td>2014</td><td>2013</td><td>2012</td></tr><tr><td>Nonaccrual loans and leases</td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Commercial</td><td>$322</td><td>$70</td><td>$113</td><td>$96</td><td>$119</td></tr><tr><td>Commercial real estate</td><td>50</td><td>77</td><td>50</td><td>169</td><td>386</td></tr><tr><td>Leases</td><td>15</td><td>—</td><td>—</td><td>—</td><td>1</td></tr><tr><td>Total commercial</td><td>387</td><td>147</td><td>163</td><td>265</td><td>506</td></tr><tr><td>Residential mortgages</td><td>144</td><td>331</td><td>345</td><td>382</td><td>486</td></tr><tr><td>Home equity loans</td><td>98</td><td>135</td><td>203</td><td>266</td><td>298</td></tr><tr><td>Home equity lines of credit</td><td>243</td><td>272</td><td>257</td><td>333</td><td>259</td></tr><tr><td>Home equity loans serviced by others</td><td>32</td><td>38</td><td>47</td><td>59</td><td>92</td></tr><tr><td>Home equity lines of credit serviced by others</td><td>33</td><td>32</td><td>25</td><td>30</td><td>41</td></tr><tr><td>Automobile</td><td>50</td><td>42</td><td>21</td><td>16</td><td>16</td></tr><tr><td>Student</td><td>38</td><td>35</td><td>11</td><td>3</td><td>3</td></tr><tr><td>Credit cards</td><td>16</td><td>16</td><td>16</td><td>19</td><td>20</td></tr><tr><td>Other retail</td><td>4</td><td>3</td><td>5</td><td>10</td><td>9</td></tr><tr><td>Total retail</td><td>658</td><td>904</td><td>930</td><td>1,118</td><td>1,224</td></tr><tr><td>Total nonaccrual loans and leases</td><td>$1,045</td><td>$1,051</td><td>$1,093</td><td>$1,383</td><td>$1,730</td></tr><tr><td>Loans and leases that are accruing and 90 days or more delinquent</td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Commercial</td><td>2</td><td>1</td><td>1</td><td>—</td><td>71</td></tr><tr><td>Commercial real estate</td><td>—</td><td>—</td><td>—</td><td>—</td><td>33</td></tr><tr><td>Leases</td><td>—</td><td>—</td><td>—</td><td>—</td><td>—</td></tr><tr><td>Total commercial</td><td>2</td><td>1</td><td>1</td><td>—</td><td>104</td></tr><tr><td>Residential mortgages</td><td>18</td><td>—</td><td>—</td><td>—</td><td>—</td></tr><tr><td>Home equity loans</td><td>—</td><td>—</td><td>—</td><td>—</td><td>—</td></tr><tr><td>Home equity lines of credit</td><td>—</td><td>—</td><td>—</td><td>—</td><td>—</td></tr><tr><td>Home equity loans serviced by others</td><td>—</td><td>—</td><td>—</td><td>—</td><td>—</td></tr><tr><td>Home equity lines of credit serviced by others</td><td>—</td><td>—</td><td>—</td><td>—</td><td>—</td></tr><tr><td>Automobile</td><td>—</td><td>—</td><td>—</td><td>—</td><td>—</td></tr><tr><td>Student</td><td>5</td><td>6</td><td>6</td><td>31</td><td>33</td></tr><tr><td>Credit cards</td><td>—</td><td>—</td><td>1</td><td>2</td><td>2</td></tr><tr><td>Other retail</td><td>1</td><td>2</td><td>—</td><td>—</td><td>—</td></tr><tr><td>Total retail</td><td>24</td><td>8</td><td>7</td><td>33</td><td>35</td></tr><tr><td>Total accruing and 90 days or more delinquent</td><td>26</td><td>9</td><td>8</td><td>33</td><td>139</td></tr><tr><td>Total</td><td>$1,071</td><td>$1,060</td><td>$1,101</td><td>$1,416</td><td>$1,869</td></tr><tr><td>Troubled debt restructurings<sup>-1</sup></td><td>$633</td><td>$909</td><td>$955</td><td>$777</td><td>$704</td></tr></table>
<table><tr><td></td><td colspan="2"> Backlog as of   December 31, 2009</td><td colspan="2"> Backlog as of   December 31, 2008</td></tr><tr><td></td><td> 12 Month</td><td> Total</td><td> 12 Month</td><td> Total</td></tr><tr><td>Electric Power Infrastructure Services</td><td>$1,312,141</td><td>$3,855,320</td><td>$1,629,474</td><td>$3,556,191</td></tr><tr><td>Natural Gas and Pipeline Infrastructure Services</td><td>847,702</td><td>1,120,795</td><td>584,602</td><td>847,641</td></tr><tr><td>Telecommunications Infrastructure Services</td><td>222,999</td><td>285,295</td><td>290,846</td><td>406,831</td></tr><tr><td>Fiber Optic Licensing</td><td>87,786</td><td>387,373</td><td>72,378</td><td>381,907</td></tr><tr><td>Total</td><td>$2,470,628</td><td>$5,648,783</td><td>$2,577,300</td><td>$5,192,570</td></tr></table>
<table><tr><td><i>(In millions)</i></td><td>2007</td><td>2006</td><td>2005</td><td>2004</td><td>2003</td></tr><tr><td>Net earnings</td><td>$3,033</td><td>$2,529</td><td>$1,825</td><td>$1,266</td><td>$1,053</td></tr><tr><td>Interest expense (multiplied by 65%)<sup>1</sup></td><td>229</td><td>235</td><td>241</td><td>276</td><td>317</td></tr><tr><td>Return</td><td>$3,262</td><td>$2,764</td><td>$2,066</td><td>$1,542</td><td>$1,370</td></tr><tr><td>Average debt<sup>2, 5</sup></td><td>$4,416</td><td>$4,727</td><td>$5,077</td><td>$5,932</td><td>$6,612</td></tr><tr><td>Average equity<sup>3, 5</sup></td><td>7,661</td><td>7,686</td><td>7,590</td><td>7,015</td><td>6,170</td></tr><tr><td>Average benefit plan adjustments<sup>3, 4, 5</sup></td><td>3,171</td><td>2,006</td><td>1,545</td><td>1,296</td><td>1,504</td></tr><tr><td>Average invested capital</td><td>$15,248</td><td>$14,419</td><td>$14,212</td><td>$14,243</td><td>$14,286</td></tr><tr><td>Return on invested capital</td><td>21.4%</td><td>19.2%</td><td>14.5%</td><td>10.8%</td><td>9.6%</td></tr></table>
<table><tr><td></td><td>2014</td><td>2013</td><td>2012</td></tr><tr><td>Net sales</td><td>$8,065</td><td>$7,958</td><td>$8,347</td></tr><tr><td>Operating profit</td><td>1,039</td><td>1,045</td><td>1,083</td></tr><tr><td>Operating margins</td><td>12.9%</td><td>13.1%</td><td>13.0%</td></tr><tr><td>Backlog at year-end</td><td>$18,900</td><td>$20,500</td><td>$18,100</td></tr></table>

Question: what is the highest total amount of Commercial real estate? (in million)
Answer: 322