Effective March 1, 2007, changes in the funded status of our retirement plans are recognized in accumulated other comprehensive loss.
The cumulative balances are net of deferred tax of $9.8 million as of February 29, 2008, and $11.9 million as of February 28, 2007.13.
LEASE COMMITMENTS We conduct a majority of our business in leased premises.
Our lease obligations are based upon contractual minimum rates.
Most leases provide that we pay taxes, maintenance, insurance and operating expenses applicable to the premises.
The initial term of most real property leases will expire within the next 20 years; however, most of the leases have options providing for renewal periods of 5 to 20 years at terms similar to the initial terms.
For operating leases, rent is recognized on a straight-line basis over the lease term, including scheduled rent increases and rent holidays.
Rent expense for all operating leases was $78.9 million in fiscal 2008, $75.4 million in fiscal 2007 and $72.6 million in fiscal 2006.
FUTURE MINIMUM LEASE OBLIGATIONS
## Table 0 ##
(1) Excludes taxes, insurance and other costs payable directly by us.
These costs vary from year to year and are incurred in the ordinary course of business.
We did not enter into any sale-leaseback transactions in fiscal 2008 or 2007.
We entered into sale-leaseback transactions involving five superstores valued at approximately $72.7 million in fiscal 2006.
All sale-leaseback transactions are structured at competitive rates.
Gains or losses on sale-leaseback transactions are recorded as deferred rent and amortized over the lease term.
We do not have continuing involvement under the sale-leaseback transactions.
In conjunction with certain sale-leaseback transactions, we must meet financial covenants relating to minimum tangible net worth and minimum coverage of rent expense.
We were in compliance with all such covenants as of February 29, 2008.14.
SUPPLEMENTAL FINANCIAL STATEMENT INFORMATION (A) Goodwill and Other Intangibles Other assets included goodwill and other intangibles with a carrying value of $10.1 million as of February 29, 2008, and February 28, 2007.
We recognized an impairment charge of $4.9 million, included in selling, general and administrative expenses, related to goodwill and franchise rights associated with one of our new car franchises in fiscal 2007.
No impairment of goodwill or intangible assets resulted from our annual impairment tests in fiscal 2008 or fiscal 2006.
(B) Restricted Investments Restricted investments, included in other assets, consisted of $24.5 million in money market securities and $2.2 million in other debt securities as of February 29, 2008, and $4.9 million in money market securities and $16.8 million in other debt securities as of February 28, 2007.
Proceeds from the sales of other debt securities were $33.1 million and $26.7 million for fiscal years 2008 and 2007, respectively.
Due to the short-term nature and/or variable rates associated with these financial instruments, the carrying value approximates fair value.
(C) Accrued Compensation and Benefits Accrued expenses and other current liabilities included accrued compensation and benefits of $48.1 million as of February 29, 2008, and $60.1 million as of February 28, 2007.
(a) Contributing equity or making shareholder subordinated loans of up to $2.4 billion to fund project costs to complete and commission the Project (the “Equity Commitments”).
(b) Through the earlier of Project completion or June 30, 2020, contributing equity, making shareholder subordinated loans or providing bank subordinated loans, to fund cost overruns on the Project (the “Additional Cost Overrun Commitment”).
(c) Through the earlier of Project completion or June 30, 2020, contributing equity, making shareholder loans or providing bank subordinated loans, to fund scheduled debt service (excluding accelerated amounts) payable under the Funding Facilities and certain other amounts(such commitment, the “DSU Commitment” and such scheduled debt service and other amounts, “Scheduled Debt Service”).
Our proportionate share of amounts covered by the DSU Commitment is not anticipated to exceed approximately $200 million.
The fair value of the DSU Commitment at December 31, 2014 is not material.
(d) To the extent that, by December 31, 2016, the Wa’ad Al Shamal Joint Venture has not received payment of certain governmental funding that has been allocated for the development of infrastructure assets to be utilized for the Project in the amount of at least $260 million, providing subordinated bridge loans to the Wa’ad Al Shamal Joint Venture (the “IFA Bridge Loan”).
(e) From the earlier of the project completion date or June 30, 2020, to the extent there is a shortfall in the amounts available to pay Scheduled Debt Service, depositing for the payment of Scheduled Debt Service an amount up to the respective amount of certain shareholder tax amounts, and severance fees under the Wa’ad Al Shamal Joint Venture's mining license, paid within the prior 36 months by Wa’ad Al Shamal Joint Venture on behalf of us, Ma’aden and SABIC, if any.
The Wa’ad Al Shamal Joint Venture has not yet entered into definitive agreements for certain of the planned Funding Facilities (the “Future Funding Facilities”) for the Project, and the definitive terms with respect to these Future Funding Facilities have not been established.
To the extent that the Wa’ad Al Shamal Joint Venture does not obtain definitive commitments for certain of these Future Finance Facilities in the amount of approximately $560 million aggregate principal amount by June 30, 2016, we, together with Ma’aden and SABIC, have agreed to either arrange for other Future Funding Facilities or provide funding in the form of financial indebtedness to the Wa’ad Al Shamal Joint Venture in the amount of our respective proportionate shares of the shortfall.
We anticipate that, in connection with the Future Finance Facilities, we and the Wa’ad Al Shamal Joint Venture will undertake obligations in addition to the current Equity Commitments, the Additional Cost Overrun Commitment, the DSU Commitment and the IFA Bridge Loan.
We currently estimate that our cash investment in the Project, including the amount we have invested to date, will approximate $850 million.
Our estimate of the $850 million consists of our share of the Equity Commitments and our payments for mineral rights.
As of December 31, 2014, our investment was $448.5 million, which includes $120 million accrued for a future capital commitment.
All other commitments, other than the Equity Commitment, are not included in our $850 million estimate as it is remote that we would have to provide under these commitments.10.
GOODWILL Goodwill is carried at cost, not amortized, and represents the excess of the purchase price and related costs over the fair value assigned to the net identifiable assets of a business acquired.
We test goodwill for impairment on a quantitative basis at the reporting unit level on an annual basis or upon the occurrence of events that may indicate possible impairment.
The test resulted in no impairment in the periods presented.
The changes in the carrying amount of goodwill, by reporting unit, as of December 31, 2014 and 2013, are as follows:
## Table 1 ##
Noninterest Income Table 2: Noninterest Income
## Table 2 ##
Noninterest income as a percentage of total revenue was 43% for 2018 and 44% for 2017.
Asset management revenue decreased in the comparison reflecting a $254 million fourth quarter 2017 flow through impact of federal tax legislation on our equity investment in BlackRock.
This decline was partially offset by higher earnings from our equity investment in BlackRock which benefited from the lower federal statutory income tax rate and by stronger average equity markets during 2018.
PNC's discretionary client assets under management decreased to $148 billion at December 31, 2018 compared with $151 billion at December 31, 2017 primarily due to lower equity markets as of December 31, 2018.
Consumer service fees increased in the comparison primarily due to growth in debit card fees and credit card fees, net of rewards, which increased $32 million and $23 million, respectively, reflecting higher transaction volume and customer growth.
Brokerage revenue increased $38 million resulting from growth in average brokerage assets under management.
Corporate service fees were higher primarily driven by growth in treasury management product revenue of $70 million and higher merger and acquisition advisory fees of $42 million.
These increases were partially offset by a decline in revenue from commercial mortgage banking activities driven by a $27 million lower benefit from commercial mortgage servicing rights valuation, net of economic hedge.
Residential mortgage revenue declined due to lower loan sales revenue of $61 million driven by lower gain on sales margins as a result of increased competition, a shift in product mix to purchases from refinancing and lower loan origination volume.
This decrease was partially offset by negative residential mortgage servicing rights valuation adjustments, net of economic hedge, of $30 million in 2017, which included a negative adjustment of $71 million in the fourth quarter of 2017 for residential mortgage servicing rights fair value assumption updates.
The valuation adjustment benefit in 2018 was insignificant.
Service charges on deposits increased reflecting higher consumer transaction volumes and product enhancements.
Other noninterest income increased in the comparison largely attributable to the impact of negative derivative fair value adjustments related to Visa Class B common shares of $280 million in 2017, including $248 million in the fourth quarter of 2017 primarily related to the extension of anticipated timing of litigation resolution, compared with positive adjustments of $35 million in 2018.
These increases were partially offset by the impact of a fourth quarter 2017 benefit of $119 million for appreciation in value of BlackRock common stock used to fund PNC's fourth quarter 2017 contribution to the PNC Foundation.
In addition, the comparison reflected a $28 million decline in revenue from equity investments, which included the impact of first quarter 2017 positive valuation adjustments related to the Volcker Rule provisions of the Dodd-Frank Act.
In the first quarter of 2018, and in connection with the commercial and vendor finance business we acquired in 2017, we reclassified operating lease income in Other noninterest income of $121 million in 2017 and $85 million in 2016 to Corporate services noninterest income on the Consolidated Income Statement.
Operating lease income was $130 million in 2018.
Other noninterest income typically fluctuates from period to period depending on the nature and magnitude of transactions completed.
Further details regarding our customer-related trading activities are included in the Market Risk Management – Customer-Related Trading Risk portion of the Risk Management section of this Item 7.
Further details regarding private and other equity investments are included in the Market Risk Management – Equity and Other Investment Risk section, and further details regarding gains or losses related to our equity investment in BlackRock are included in the Business Segments Review section of this Item 7.
2012 Compared to 2011.
In 2012, cost of revenue increased by $67.0 million compared to 2011.
The increase was primarily attributable to a $28.9 million increase in depreciation expense related to additional server and networking equipment capital leases, a $14.0 million increase in amortization of acquired intangible assets, a $10.0 million increase in data center costs related to our co-located facilities, a $7.8 million increase in personnel-related costs, mainly driven by an increase in average employee headcount and a $6.3 million increase in allocated facilities and other supporting overhead expenses.
In 2011, the investors in our Series G convertible preferred stock financing commenced a tender offer to purchase shares of our common stock and Series A through Series F convertible preferred stock from our employees, consultants and other stockholders.
The tender offer closed in September 2011, and we recorded $34.7 million of stock-based compensation expense related to the excess of the price per share of our common stock paid to our employees and consultants in the tender offer over the fair value of the tendered shares.
This $34.7 million of stock-based compensation expense in 2011 was allocated among cost of revenue, research and development expenses, sales and marketing expenses and general and administrative expenses in amounts of $1.1 million, $19.1 million, $0.4 million and $14.1 million, respectively.
Research and Development
## Table 3 ##
2013 Compared to 2012.
In 2013, research and development expenses increased by $475.0 million compared to 2012.
The increase was primarily attributable to a $466.7 million increase in personnel-related costs, mainly driven by an increase in average employee headcount and recognition of stock-based compensation expense triggered by our initial public offering, and a $32.3 million increase in allocated facilities and other supporting overhead expenses due to the continued expansion of our real estate footprint and increase in support functions.
These increases were partially offset by a $24.0 million increase in the capitalization of costs associated with developing software for internal use.2012 Compared to 2011.
In 2012, research and development expenses increased by $38.8 million compared to 2011.
The increase was primarily attributable to a $21.7 million increase in personnel-related costs, mainly driven by an increase in average employee headcount, and a $23.9 million increase in allocated facilities and other supporting overhead expenses.
These increases were partially offset by a $6.8 million increase in the capitalization of costs associated with developing software for internal use.
Sales and Marketing
## Table 4 ##
2013 Compared to 2012.
In 2013, sales and marketing expenses increased by $229.7 million compared to 2012.
The increase was primarily attributable to a $176.2 million increase in personnel-related costs, mainly driven by an increase in average employee headcount and recognition of stock-based compensation expense triggered by our initial public offering, a $32.9 million increase in marketing and sales-related expenses and a $20.6 million increase in allocated facilities and other supporting overhead expenses due to the continued expansion of our real estate footprint and increase in support functions.

<table><tr><td></td><td colspan="2">As of February 29, 2008</td></tr><tr><td>(In thousands)</td><td>Capital Leases -1</td><td>Operating Lease Commitments-1</td></tr><tr><td>Fiscal 2009</td><td>$3,351</td><td>$73,542</td></tr><tr><td>Fiscal 2010</td><td>3,516</td><td>74,048</td></tr><tr><td>Fiscal 2011</td><td>3,665</td><td>74,216</td></tr><tr><td>Fiscal 2012</td><td>3,665</td><td>74,349</td></tr><tr><td>Fiscal 2013</td><td>3,665</td><td>74,537</td></tr><tr><td>Fiscal 2014 and thereafter</td><td>36,786</td><td>561,040</td></tr><tr><td>Total minimum lease payments</td><td>$54,648</td><td>$931,732</td></tr><tr><td>Less amounts representing interest</td><td>-27,034</td><td></td></tr><tr><td>Present value of net minimum capital lease payments</td><td>$27,614</td><td></td></tr></table>
<table><tr><td>(in millions)</td><td>Phosphates</td><td>Potash</td><td>Total</td></tr><tr><td>Balance as of May 31, 2013</td><td>546.6</td><td>1,298.0</td><td>1,844.6</td></tr><tr><td>Foreign currency translation</td><td>—</td><td>-39.4</td><td>-39.4</td></tr><tr><td>Reallocation of goodwill to assets held for sale</td><td>-10.8</td><td>—</td><td>-10.8</td></tr><tr><td>Balance at December 31, 2013</td><td>535.8</td><td>1,258.6</td><td>1,794.4</td></tr><tr><td>Foreign currency translation</td><td>1.6</td><td>-95.7</td><td>-94.1</td></tr><tr><td>Goodwill acquired in ADM acquisition</td><td>105.9</td><td>—</td><td>105.9</td></tr><tr><td>Reallocation of goodwill to assets held for sale</td><td>5.1</td><td>-4.8</td><td>0.3</td></tr><tr><td>Balance as of December 31, 2014</td><td>648.4</td><td>1,158.1</td><td>1,806.5</td></tr></table>
<table><tr><td>Year ended December 31</td><td></td><td></td><td colspan="2">Change</td></tr><tr><td>Dollars in millions</td><td>2018</td><td>2017</td><td>$</td><td>%</td></tr><tr><td>Noninterest income</td><td></td><td></td><td></td><td></td></tr><tr><td>Asset management</td><td>$1,825</td><td>$1,942</td><td>$-117</td><td>-6%</td></tr><tr><td>Consumer services</td><td>1,502</td><td>1,415</td><td>87</td><td>6%</td></tr><tr><td>Corporate services</td><td>1,849</td><td>1,742</td><td>107</td><td>6%</td></tr><tr><td>Residential mortgage</td><td>316</td><td>350</td><td>-34</td><td>-10%</td></tr><tr><td>Service charges on deposits</td><td>714</td><td>695</td><td>19</td><td>3%</td></tr><tr><td>Other</td><td>1,205</td><td>1,077</td><td>128</td><td>12%</td></tr><tr><td>Total noninterest income</td><td>$7,411</td><td>$7,221</td><td>$190</td><td>3%</td></tr></table>
<table><tr><td></td><td colspan="3">Year Ended December 31,</td><td rowspan="2">2012 to 2013 % Change</td><td rowspan="2">2011 to 2012 % Change</td></tr><tr><td></td><td>2013</td><td>2012</td><td>2011</td></tr><tr><td></td><td colspan="3">(in thousands)</td><td></td><td></td></tr><tr><td>Research and development</td><td>$593,992</td><td>$119,004</td><td>$80,176</td><td>399%</td><td>48%</td></tr><tr><td>Research and development as a percentage of revenue</td><td>89%</td><td>38%</td><td>75%</td><td></td><td></td></tr></table>
<table><tr><td></td><td colspan="3">Year Ended December 31,</td><td rowspan="2">2012 to 2013 % Change</td><td rowspan="2">2011 to 2012 % Change</td></tr><tr><td></td><td>2013</td><td>2012</td><td>2011</td></tr><tr><td></td><td colspan="3">(in thousands)</td><td></td><td></td></tr><tr><td>Sales and marketing</td><td>$316,216</td><td>$86,551</td><td>$25,988</td><td>265%</td><td>233%</td></tr><tr><td>Sales and marketing as a percentage of revenue</td><td>48%</td><td>27%</td><td>24%</td><td></td><td></td></tr></table>

Question: What is the difference between the greatest consumer services in 2018 and 2017？ (in million)
Answer: 87.0