and offset a portion of the financial risk associated with the group’s product development efforts.
These arrangements explicitly state that supplier contributions are for reimbursements of costs the company incurs in the development of new aircraft models and technologies, and the company retains substantial rights in the products developed under these arrangements.
The company records amounts received from these cost-sharing arrangements as a reduction of R&D expenses, as the company has no obligation to refund any amounts received under the agreement regardless of the outcome of the development effort.
Specifically, under the terms of each agreement, payments received from suppliers for their share of the costs are typically based on milestones and are recognized as earned when the company achieves a milestone event.
Interest, Net.
Net interest expense consisted of the following:
## Table 0 ##
Income Taxes.
The company calculates its provision for federal, international and state income taxes based on current tax law.
The reported tax provision differs from the amounts currently receivable or payable because some income and expense items are recognized in different time periods for financial reporting purposes than for income tax purposes.
General Dynamics periodically assesses its liabilities and contingencies for all periods open to examination by tax authorities based on the latest available information.
Where it is not probable that the company’s tax position will be sustained, the company records its best estimate of the resulting tax liability and interest in the Consolidated Financial Statements.
Cash and Equivalents and Investments in Debt and Equity Securities.
General Dynamics classifies its securities in accordance with Statement of Financial Accounting Standards (SFAS) No.115, Accounting for Certain Investments in Debt and Equity Securities.
The company considers securities with a maturity of three months or less to be cash equivalents.
The company adjusts all investments in debt and equity securities to fair value.
For trading securities, the adjustments are recognized in the Consolidated Statement of Earnings.
Adjustments for available-for-sale securities are recognized as a component of accumulated other comprehensive income in the Consolidated Balance Sheet.
The company had available-for-sale investments of $79 at December 31, 2006, and $57 at December 31, 2005.
The company had no trading securities at the end of either period.
The contractual arrangements with some of the company’s international customers require the company to maintain certain advance payments made by these customers and apply them only to the company’s activities associated with these contracts.
These advances totaled approximately $190 as of December 31, 2006.
Accounts Receivable and Contracts in Process.
Accounts receivable are amounts billed and currently due from customers.
Contracts in process represent recoverable costs incurred and, where applicable, accrued profit related to long-term government contracts for which the customer has not yet been billed (unbilled receivables).
Inventories.
Inventories are stated at the lower of cost or net realizable value.
Cost for work-in-process inventories, which consist of aircraft components, is based on the estimated average unit cost of the units in a production lot, or specific identification.
Cost for raw materials inventories is based on the first-in, first-out method, or specific identification.
The company records pre-owned aircraft acquired in connection with the sale of new aircraft at the lower of the trade-in value or the estimated net realizable value, determined at the time of trade and based on estimated fair value.
Property, Plant and Equipment, Net.
Property, plant and equipment are carried at historical cost, net of accumulated depreciation and amortization.
The company depreciates most of its assets using the straight-line method and the remainder using accelerated methods.
Buildings and improvements are depreciated over periods up to 50 years.
Machinery and equipment are depreciated over periods up to 28 years.
Impairment of Long-Lived Assets.
The company reviews long-lived assets, including intangible assets subject to amortization, for impairment whenever events or changes in circumstances indicate that the carrying amount of the asset may not be recoverable.
Impairment losses, where identified, are determined as the excess of the carrying value over the estimated fair value of the long-lived asset.
The company assesses the recoverability of the carrying value of assets held for use based on a review of projected undiscounted cash flows.
If an asset is held for sale, the company reviews its estimated fair value less cost to sell.
The company reviews goodwill and indefinite-lived intangible assets for impairment annually by applying a fair-value-based test.
The company completed the required annual goodwill impairment test during the fourth quarter of 2006 and did not identify any impairment.
Environmental Liabilities.
The company accrues environmental costs when it is probable that a liability has been incurred and the amount can be reasonably estimated.
To the extent the U. S.  government has agreed to pay the ongoing maintenance and monitoring costs at sites currently used to conduct the company’s government contracting business, General Dynamics treats these costs as contract costs and recognizes the costs as paid.
ITEM 5.
MARKET FOR THE REGISTRANT’S COMMON EQUITY, RELATED STOCKHOLDER MATTERS AND ISSUER PURCHASES OF EQUITY SECURITIES Information on the market for our common stock, number of shareowners and dividends is located in Note 15 within Notes to Consolidated Financial Statements.
In December 2012, our board of directors approved a share repurchase program authorizing us to repurchase shares of our common stock amounting to $300 million during 2013.
On April 26, 2013, the board of directors approved an authorization to repurchase up to $1 billion in shares through April 2014.
In February 2014, the board of directors approved a new authorization to repurchase up to $1.5 billion in shares through December 2015.
This authorization supersedes the April 2013 authorization and is intended to allow us to repurchase shares for general corporate purposes and to offset issuances for employee benefit programs.
During 2013, the Company repurchased approximately 9 million shares for a total of $544 million.
The following table provides information with respect to purchases of common shares under programs authorized by our board of directors during the quarter ended December 28, 2013.
## Table 1 ##
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS The Coca-Cola Company and Subsidiaries NOTE 11: COMMITMENTS AND CONTINGENCIES (Continued) Company expects final resolution of certain matters in 2005.
Management believes that any gains to the Company that may arise as a result of the final resolutions of these matters will not have a material effect on the financial condition of the Company taken as a whole.
NOTE 12: NET CHANGE IN OPERATING ASSETS AND LIABILITIES Net cash provided by operating activities attributable to the net change in operating assets and liabilities is composed of the following (in millions):
## Table 2 ##
NOTE 13: RESTRICTED STOCK, STOCK OPTIONS AND OTHER STOCK PLANS Prior to 2002, our Company accounted for our stock option plans and restricted stock plans under the recognition and measurement provisions of APB Opinion No.25 and related interpretations.
Effective January 1, 2002, our Company adopted the preferable fair value recognition provisions of SFAS No.123.
Our Company selected the modified prospective method of adoption described in SFAS No.148.
Compensation cost recognized in 2002 was the same as that which would have been recognized had the fair value method of SFAS No.123 been applied from its original effective date.
Refer to Note 1.
In accordance with the provisions of SFAS No.123 and SFAS No.148, $345 million, $422 million and $365 million were recorded for total stock-based compensation expense in 2004, 2003 and 2002, respectively.
The $345 million and $365 million recorded in 2004 and 2002, respectively, were recorded in selling, general and administrative expenses.
Of the $422 million recorded in 2003, $407 million was recorded in selling, general and administrative expenses and $15 million was recorded in other operating charges.
Refer to Note 17.
Stock Option Plans Under our 1991 Stock Option Plan (the ‘‘1991 Option Plan’’), a maximum of 120 million shares of our common stock was approved to be issued or transferred to certain officers and employees pursuant to stock options granted under the 1991 Option Plan.
Options to purchase common stock under the 1991 Option Plan have been granted to Company employees at fair market value at the date of grant.
The 1999 Stock Option Plan (the ‘‘1999 Option Plan’’) was approved by shareowners in April 1999.
Following the approval of the 1999 Option Plan, no grants were made from the 1991 Option Plan, and shares available under the 1991 Option Plan were no longer available to be granted.
Under the 1999 Option Plan, a maximum of 120 million shares of our common stock was approved to be issued or transferred to certain officers and employees pursuant to stock options granted under the 1999 Option Plan.
Options to purchase common stock under the 1999 Option Plan have been granted to Company employees at fair market value at the date of grant.
PRUDENTIAL FINANCIAL, INC.  Notes to Consolidated Financial Statements 20.
FAIR VALUE OF ASSETS AND LIABILITIES (continued) sub-prime mortgages was an inactive market, as discussed in detail above.
In addition to these sub-prime securities, transfers into Level 3 for Fixed Maturities Available for Sale—Corporate Securities and—Asset-Backed Securities as well as Trading Account Assets Supporting Insurance Liabilities—Corporate Securities and—Asset-Backed Securities included transfers resulting from the use of unobservable inputs within valuation methodologies and the use of broker quotes (that could not be validated) when previously, information from third party pricing services (that could be validated) or models with observable inputs were utilized.
Transfers into Level 3 for Fixed Maturities, Available for Sale—Commercial Mortgage-Backed securities for the year ended December 31, 2009, is primarily the result of over-riding the third party pricing information downward with internally developed valuations for certain securities held in the Japanese insurance operations portfolio.
Transfers into Level 3 for Commercial Mortgage and Other Loans for the year ended December 31, 2009, is primarily due to downward credit migration of these loans.
The downgrade in loans has resulted in the utilization of higher credit spreads, that are internally developed and not observable in the market place.
This increase in credit spreads is now considered a significant input in the fair value calculation for these loans.
Transfers out of level 3 for Fixed Maturities Available for Sale—Foreign Government Bonds,—Corporate Securities and—Residential Mortgage-Backed Securities as well as Trading Account Assets Supporting Insurance Liabilities—Corporate Securities were primarily due to the use of observable inputs in valuation methodologies as well as the utilization of pricing service information for certain assets that the Company was able to validate.
The transfers out of Level 3 for Other Trading Account Assets—Asset-Backed Securities were primarily the result of the use of third party pricing for the securities purchased under TALF.
When acquired in the first quarter of 2009, these assets were valued internally using a model.
The following tables provide a summary of the changes in fair value of Level 3 assets and liabilities for the year ended December 31, 2008, as well as the portion of gains or losses included in income for the year ended December 31, 2008 attributable to unrealized gains or losses related to those assets and liabilities still held at December 31, 2008.
## Table 3 ##

<table><tr><td> Year Ended December 31</td><td>2006</td><td>2005</td><td>2004</td></tr><tr><td>Interest expense</td><td>$156</td><td>$154</td><td>$157</td></tr><tr><td>Interest income</td><td>-55</td><td>-36</td><td>-9</td></tr><tr><td>Interest expense, net</td><td>$101</td><td>$118</td><td>$148</td></tr><tr><td>Interest payments</td><td>$155</td><td>$142</td><td>$149</td></tr></table>
<table><tr><td>Period</td><td>(a) Total Number of Shares Purchased</td><td>(b) Average Price Paid Per Share</td><td>(c) Total Number of Shares Purchased as Part of Publicly Announced Plansor Programs</td><td>(d) Approximate Dollar Value of Shares that May Yet Be Purchased Under the Plansor Programs</td></tr><tr><td>Month #1: 9/29/13-10/26/13</td><td>—</td><td>—</td><td>—</td><td>$456</td></tr><tr><td>Month #2: 10/27/13-11/23/13</td><td>—</td><td>—</td><td>—</td><td>$456</td></tr><tr><td>Month #3: 11/24/13-12/28/13</td><td>—</td><td>—</td><td>—</td><td>$456</td></tr></table>
<table><tr><td></td><td>2004</td><td>2003</td><td>2002</td></tr><tr><td>Decrease (increase) in trade accounts receivable</td><td>$ -5</td><td>$ 80</td><td>$ -83</td></tr><tr><td>Decrease (increase) in inventories</td><td>-57</td><td>111</td><td>-49</td></tr><tr><td>Decrease (increase) in prepaid expenses and other assets</td><td>-397</td><td>-276</td><td>74</td></tr><tr><td>Increase (decrease) in accounts payable and accrued expenses</td><td>45</td><td>-164</td><td>-442</td></tr><tr><td>Increase (decrease) in accrued taxes</td><td>-194</td><td>53</td><td>20</td></tr><tr><td>Increase (decrease) in other liabilities</td><td>-9</td><td>28</td><td>73</td></tr><tr><td></td><td>$ -617</td><td>$ -168</td><td>$ -407</td></tr></table>
<table><tr><td></td><td colspan="4">Year Ended December 31, 2008</td></tr><tr><td></td><td>Fixed Maturities Available For Sale</td><td>Trading Account Assets Supporting Insurance Liabilities</td><td>Other Trading Account Assets</td><td>Equity Securities Available for Sale</td></tr><tr><td></td><td colspan="4">(in millions)</td></tr><tr><td>Fair Value, beginning of period</td><td>$2,890</td><td>$291</td><td>$497</td><td>$190</td></tr><tr><td>Total gains or (losses) (realized/unrealized):</td><td></td><td></td><td></td><td></td></tr><tr><td>Included in earnings:</td><td></td><td></td><td></td><td></td></tr><tr><td>Realized investment gains (losses), net</td><td>-416</td><td>—</td><td>624</td><td>-19</td></tr><tr><td>Asset management fees and other income</td><td>—</td><td>-39</td><td>-20</td><td>—</td></tr><tr><td> <i></i>Included in other comprehensive income (loss)</td><td>-397</td><td>—</td><td>—</td><td>-39</td></tr><tr><td>Net investment income</td><td>12</td><td>-1</td><td>1</td><td>—</td></tr><tr><td>Purchases, sales, issuances and settlements</td><td>-212</td><td>-32</td><td>298</td><td>15</td></tr><tr><td>Foreign currency translation</td><td>10</td><td>—</td><td>3</td><td>27</td></tr><tr><td>Other-1</td><td>—</td><td>—</td><td>—</td><td>—</td></tr><tr><td>Transfers into (out of) Level 3(2)</td><td>382</td><td>-74</td><td>-7</td><td>151</td></tr><tr><td>Fair Value, end of period</td><td>$2,269</td><td>$145</td><td>$1,396</td><td>$325</td></tr><tr><td>Unrealized gains (losses) for the period relating to those Level 3 assets that were still held at the end of theperiod(3)</td><td></td><td></td><td></td><td></td></tr><tr><td>Included in earnings:</td><td></td><td></td><td></td><td></td></tr><tr><td>Realized investment gains (losses), net</td><td>$-430</td><td>$—</td><td>$626</td><td>$-20</td></tr><tr><td>Asset management fees and other income</td><td>$—</td><td>$-46</td><td>$-22</td><td>$—</td></tr><tr><td>Included in other comprehensive income (loss)</td><td>$-377</td><td>$—</td><td>$—</td><td>$-36</td></tr></table>

Question: Which section is Fixed Maturities Available For Sale the most?
Answer: Fixed Maturities Available For Sale