Plan obligations are measured based on the present value of projected future benefit payments to participants for services rendered to date.
The measurement of projected future benefits is dependent on the terms of each individual plan, demographics, and valuation assumptions.
No assumption is made regarding any potential changes to the benefit provisions beyond those to which the Company is currently committed, for example under existing collective bargaining agreements.
The Company also sponsors 401(k) defined contribution pension plans in which most employees, including certain hourly employees, are eligible to participate.
Company contributions for most defined contribution pension plans are based on the matching of employee contributions up to 4% of eligible compensation.
Certain hourly employees are covered under a target benefit plan.
In addition to the 401(k) defined contribution pension benefit formula, noncollectively bargained employees hired after June 30, 2008, are eligible to participate in a defined contribution benefit program in lieu of a defined benefit pension plan.
The Company's contributions to the qualified defined contribution pension plans for the years ended December 31, 2015, 2014, and 2013, were $73 million, $70 million, and $61 million, respectively.
The Company also sponsors defined benefit and defined contribution pension plans to provide benefits in excess of the qualified limits.
The liabilities related to these plans as of December 31, 2015, were $146 million and $27 million, respectively, and as of December 31, 2014, were $142 million and $26 million, respectively.
Assets, primarily in the form of Level 1 marketable securities, held in grantor trusts, are intended to fund certain of these obligations.
The trusts’ fair values supporting these liabilities as of December 31, 2015 and 2014, were $74 million and $45 million, respectively, of which $47 million and $43 million, respectively, were related to the non-qualified defined benefit pension plans.
The Company provides contributory postretirement health care and life insurance benefits to a dominantly closed group of eligible employees, retirees, and their qualifying dependents.
Covered employees achieve eligibility to participate in these contributory plans upon retirement from active service if they meet specified age, years of service, and grandfathered requirements.
Benefits are not guaranteed, and the Company reserves the right to amend or terminate coverage at any time.
The Company's contributions for retiree health care benefits are subject to caps, which limit Company contributions when spending thresholds are reached.
The measurement date for all of the Company's retirement related plans is December 31.
The costs of the Company's defined benefit pension plans and other postretirement plans for the years ended December 31, 2015, 2014 and 2013, were as follows:
## Table 0 ##
## Table 1 ##
ITEM 9.
CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND FINANCIAL DISCLOSURE None.
ITEM 9A.
CONTROLS AND PROCEDURES Disclosure Controls and Procedures The Company's management, with the participation of the Company's Chief Executive Officer and Chief Financial Officer, has evaluated the effectiveness of the Company's disclosure controls and procedures (as defined in Rules 13a-15(e) and 15d-15(e) under the Securities Exchange Act of 1934, as amended (the "Exchange Act")) as of December 31, 2015.
Based on that evaluation, the Company's Chief Executive Officer and Chief Financial Officer concluded that, as of December 31, 2015, the Company's disclosure controls and procedures were effective to ensure that information required to be disclosed in reports the Company files or submits under the Exchange Act is (i) recorded, processed, summarized and reported within the time periods specified in SEC rules and forms, and (ii) accumulated and communicated to management to allow their timely decisions regarding required disclosure.
Changes in Internal Control over Financial Reporting During the three months ended December 31, 2015, no change occurred in the Company's internal control over financial reporting that materially affected, or is reasonably likely to materially affect, the Company's internal control over financial reporting.
Segment Operating Income Segment operating income reflects the aggregate performance results of contracts within a segment.
Excluded from this measure are certain costs not directly associated with contract performance, including the FAS/CAS Adjustment and deferred state income taxes.
Changes in segment operating income are typically expressed in terms of volume, as discussed above, or performance.
Performance refers to changes in contract margin rates.
These changes typically relate to profit recognition associated with revisions to EAC that reflect improved (or deteriorated) operating performance on a particular contract.
Operating income changes are accounted for on a cumulative to date basis at the time an EAC change is recorded.
Segment operating income may also be affected by, among other things, contract performance, the effects of workforce stoppages, the effects of natural disasters such as hurricanes, resolution of disputed items with the customer, recovery of insurance proceeds, and other discrete events.
At the completion of a long-term contract, any originally estimated costs not incurred or reserves not fully utilized, such as warranty reserves, could also impact contract earnings.
Where such items have occurred and the effects are material, a separate description is provided.
Ingalls
## Table 2 ##
Sales and Service Revenues 2015 - Ingalls revenues, including intersegment sales, decreased $98 million, or 4%, in 2015 compared to 2014, driven by lower revenues in Amphibious Assault Ships and the Legend-class NSC program, partially offset by higher revenues in Surface Combatants.
The decrease in Amphibious Assault Ships revenues was due to lower volumes on LPD-26 John P.  Murtha, LPD-27 Portland, and LHA-6 USS America, partially offset by higher volume on LHA-7 Tripoli.
Revenues on the Legend-class NSC program decreased due to lower volumes on NSC-4 USCGC Hamilton and NSC-5 USCGC James, partially offset by higher volumes on NSC-7 Kimball and NSC-8 Midgett.
Surface Combatants revenues increased due to higher volumes on DDG-119 Delbert D.  Black and DDG-121 (unnamed), partially offset by lower volumes in the DDG-1000 Zumwalt-class destroyer program.2014 - Ingalls revenues, including intersegment sales, decreased $155 million, or 6%, in 2014 compared to 2013, driven by lower revenues in Amphibious Assault Ships, partially offset by higher revenues in the Legend-class NSC program and Surface Combatants.
The decrease in Amphibious Assault Ships revenues was due to lower volumes on LHA-6 USS America and LPD-25 USS Somerset, partially offset by higher volumes on LHA-7 Tripoli and LPD-26 John P.  Murtha.
Revenues on the Legend-class NSC program increased due to higher volumes on the construction contracts of NSC-6 Munro, NSC-7 Kimball, and NSC-5 James, partially offset by lower volumes on the construction of NSC-4 Hamilton.
Surface Combatants revenues increased due to higher volumes on the construction contracts of DDG-117 Paul Ignatius, DDG-119 Delbert D.  Black, and DDG-114 Ralph Johnson, partially offset by lower volumes on the DDG-1000 Zumwalt-class destroyer program.
Segment Operating Income 2015 - Ingalls operating income in 2015 was $379 million, compared to income of $229 million in 2014.
The increase was primarily due to the Aon litigation settlement, the resolution of outstanding contract changes and higher performance on the LHA-6 America-class program, as well as higher performance on the Legend-class NSC program, partially offset by the lower volumes described above.2014 - Ingalls operating income in 2014 was $229 million, compared to income of $165 million in 2013.
The increase was primarily due to performance improvement and risk retirement on the LPD-17 San Antonio-class program and the Legend-class NSC program, as well as the unfavorable impact in the prior year of the Gulfport facility closure, partially offset by the favorable impact in the prior year of hurricane insurance recoveries.

<table><tr><td></td><td colspan="3">Pension Benefits Year Ended December 31</td><td colspan="3">Other Benefits Year Ended December 31</td></tr><tr><td>($ in millions)</td><td>2015</td><td>2014</td><td>2013</td><td>2015</td><td>2014</td><td>2013</td></tr><tr><td>Components of Net Periodic Benefit Cost</td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Service cost</td><td>$150</td><td>$136</td><td>$147</td><td>$13</td><td>$13</td><td>$21</td></tr><tr><td>Interest cost</td><td>242</td><td>253</td><td>215</td><td>27</td><td>30</td><td>33</td></tr><tr><td>Expected return on plan assets</td><td>-351</td><td>-322</td><td>-289</td><td>—</td><td>—</td><td>—</td></tr><tr><td>Amortization of prior service cost (credit)</td><td>19</td><td>19</td><td>18</td><td>-20</td><td>-26</td><td>-21</td></tr><tr><td>Amortization of net actuarial loss (gain)</td><td>86</td><td>52</td><td>118</td><td>2</td><td>—</td><td>16</td></tr><tr><td>Curtailments</td><td>—</td><td>—</td><td>-1</td><td>—</td><td>—</td><td>—</td></tr><tr><td>Net periodic benefit cost</td><td>$146</td><td>$138</td><td>$208</td><td>$22</td><td>$17</td><td>$49</td></tr></table>
<table><tr><td></td><td>Year Ended December 31, 2014</td></tr><tr><td>($ in millions, except per share amounts)</td><td>1st Qtr</td><td>2nd Qtr</td><td>3rd Qtr</td><td>4th Qtr<sup>-3</sup></td></tr><tr><td>Sales and service revenues</td><td>$1,594</td><td>$1,719</td><td>$1,717</td><td>$1,927</td></tr><tr><td>Operating income (loss)</td><td>159</td><td>181</td><td>171</td><td>144</td></tr><tr><td>Earnings (loss) before income taxes</td><td>132</td><td>152</td><td>144</td><td>79</td></tr><tr><td>Net earnings (loss)</td><td>90</td><td>100</td><td>96</td><td>52</td></tr><tr><td>Dividends declared per share</td><td>$0.20</td><td>$0.20</td><td>$0.20</td><td>$0.40</td></tr><tr><td>Basic earnings (loss) per share</td><td>$1.83</td><td>$2.05</td><td>$1.97</td><td>$1.07</td></tr><tr><td>Diluted earnings (loss) per share</td><td>$1.81</td><td>$2.04</td><td>$1.96</td><td>$1.05</td></tr></table>
<table><tr><td></td><td colspan="3">Year Ended December 31</td><td colspan="2">2015 over 2014</td><td colspan="2">2014 over 2013</td></tr><tr><td>($ in millions)</td><td>2015</td><td>2014</td><td>2013</td><td>Dollars</td><td>Percent</td><td>Dollars</td><td>Percent</td></tr><tr><td>Sales and service revenues</td><td>$2,188</td><td>$2,286</td><td>$2,441</td><td>$-98</td><td>-4%</td><td>$-155</td><td>-6%</td></tr><tr><td>Segment operating income (loss)</td><td>379</td><td>229</td><td>165</td><td>150</td><td>66%</td><td>64</td><td>39%</td></tr><tr><td>As a percentage of segment sales</td><td>17.3%</td><td>10.0%</td><td>6.8%</td><td></td><td></td><td></td><td></td></tr></table>

Question: What is the proportion of all elements for Pension Benefits Year Ended December 31 that are greater than 100 to the total amount of elements, in 2013?
Answer: 2.30769