impairment of long-lived assets based on the projection of undiscounted cash flows whenever events or changes in circumstances indicate that the carrying amounts of such assets may not be recoverable.
In the event such cash flows are not expected to be sufficient to recover the recorded value of the assets, the assets are written down to their estimated fair values (see Note 5).
ASSET RETIREMENT OBLIGATIONS—Effective January 1, 2003, the Company adopted Statement of Financial Accounting Standards (‘‘SFAS’’) No.143, ‘‘Accounting for Asset Retirement Obligations.
’’ SFAS No.143 requires the Company to record the fair value of a legal liability for an asset retirement obligation in the period in which it is incurred.
When a new liability is recorded the Company will capitalize the costs of the liability by increasing the carrying amount of the related long-lived asset.
The liability is accreted to its present value each period and the capitalized cost is depreciated over the useful life of the related asset.
Upon settlement of the liability, the Company settles the obligation for its recorded amount or incurs a gain or loss upon settlement.
The Company’s retirement obligations covered by SFAS No.143 include primarily active ash landfills, water treatment basins and the removal or dismantlement of certain plant and equipment.
As of December 31, 2003 and 2002, the Company had recorded liabilities of approximately $29 million and $15 million, respectively, related to asset retirement obligations.
There are no assets that are legally restricted for purposes of settling asset retirement obligations.
Upon adoption of SFAS No.143, the Company recorded an additional liability of approximately $13 million, a net asset of approximately $9 million, and a cumulative effect of a change in accounting principle of approximately $2 million, after income taxes.
Amounts recorded related to asset retirement obligations during the years ended December 31, 2003 were as follows (in millions):
## Table 0 ##
Proforma net (loss) income and (loss) earnings per share have not been presented for the years ended December 31, 2002 and 2001 because the proforma application of SFAS No.143 to prior periods would result in proforma net (loss) income and (loss) earnings per share not materially different from the actual amounts reported for those periods in the accompanying consolidated statements of operations.
Had SFAS 143 been applied during all periods presented the asset retirement obligation at January 1, 2001, December 31, 2001 and December 31, 2002 would have been approximately $21 million, $23 million and $28 million, respectively.
Included in other long-term liabilities is the accrual for the non-legal obligations for removal of assets in service at IPALCO amounting to $361 million and $339 million at December 31, 2003 and 2002, respectively.
DEFERRED FINANCING COSTS—Financing costs are deferred and amortized over the related financing period using the effective interest method or the straight-line method when it does not differ materially from the effective interest method.
Deferred financing costs are shown net of accumulated amortization of $202 million and $173 million as of December 31, 2003 and 2002, respectively.
PROJECT DEVELOPMENT COSTS—The Company capitalizes the costs of developing new construction projects after achieving certain project-related milestones that indicate the project’s completion is probable.
These costs represent amounts incurred for professional services, permits, options, capitalized interest, and other costs directly related to construction.
These costs are transferred to construction in progress when significant construction activity commences, or expensed at the time the Company determines that development of a particular project is no longer probable (see Note 5).
We review and assess operating performance using segment revenues and operating income before interest, taxes and minority interest.
These performance measures include the allocation of expenses to the operating segments based on management judgment.
Prior to the third quarter of 2003, we had two reportable segments: the Core Products and Foundry Services segments.
Primarily as a result of the formation of FASL LLC, we reevaluated our reportable segments.
Beginning in the third quarter of 2003, we changed our reportable segments to: the Computation Products segment, which includes microprocessor products for desktop and mobile PCs, servers and workstations and chipset products, and the Memory Products segment, which includes Flash memory products.
We believe that separate reporting of these operating segments, given our new focus on FASL LLC as a separate operating company and its separate market brand—Spansion, provides more useful information to our stockholders.
In addition to our reportable segments, we also have the All Other category that is not a reportable segment, but rather it includes other small operating segments that are neither individually nor in the aggregate greater than ten percent of our consolidated revenues or assets.
This category also includes certain operating expenses and credits that are not allocated to the operating segments.
Prior period segment information has been reclassified to conform to the current period presentation.
However, as FASL LLC did not exist prior to June 30, 2003, the results of operations for prior periods did not include the consolidation of FASL LLC’s operations.
Accordingly, the segment operating information for the Memory Products segment for the year ended December 28, 2003, is not fully comparable to the reclassified segment information for all prior periods presented.
We use a 52- to 53-week fiscal year ending on the last Sunday in December.
The years ended December 28, 2003, December 29, 2002, and December 30, 2001, each included 52 weeks.
The following is a summary of our net sales for 2003, 2002 and 2001.
## Table 1 ##
Net Sales Comparison for Years Ended December 28, 2003 and December 29, 2002 Total net sales of $3,519 million in 2003 increased 30 percent compared to net sales of $2,697 million in 2002.
Computation Products net sales of $1,960 million in 2003 increased 12 percent compared to net sales of $1,756 million in 2002.
The increase in net sales was primarily due to a 15 percent increase in microprocessor unit shipments due primarily to increased demand from our OEM customers, partially offset by a decline of four percent in the average selling prices of our microprocessor products.
Unit shipment growth was particularly strong in Latin America and China, which accounted for 77 percent of overall unit growth.
Memory Products net sales of $1,419 million in 2003 increased 92 percent compared to net sales of $741 million in 2002.
The increase in net sales was primarily attributable to the effect of consolidating FASL LLC’s results of operations, which include FASL LLC’s sales to Fujitsu, and increased demand for Flash memory products.
Further quantification of the breakdown in the increase in net sales is not practical due to the reorganization of geographical sales territories between AMD and Fujitsu.
All Other net sales of $140 million in 2003 decreased 30 percent compared to net sales of $200 million in 2002 and consisted primarily of net sales of our Personal Connectivity Solutions products.
The decrease was due
We recorded an income tax provision of $3 million in 2003, an income tax provision of $45 million in 2002 and an income tax benefit of $14 million in 2001.
The income tax provision in 2003 primarily reflected income tax expense generated in certain foreign tax jurisdictions, offset by a benefit of a U. S.  federal tax refund from a carryback claim we filed in 2003.
No net tax benefit was recorded in 2003 on pre-tax losses due to continuing operating losses.
Our tax provision for 2003 does not reflect an increase in our net deferred tax liability of approximately $46 million.
This net deferred tax liability was recognized by the Japanese subsidiary of FASL LLC, FASL JAPAN, as tax expense in periods prior to our consolidation of FASL LLC on June 30, 2003, and therefore has not been recorded as a component of our tax expense for 2003.
The 2002 income tax provision was recorded primarily for taxes due on income generated in certain state and foreign tax jurisdictions.
No tax benefit was recorded in 2002 on pre-tax losses due to the establishment of a valuation allowance against the remainder of our U. S.  deferred tax assets, net of U. S.  deferred tax liabilities in the fourth quarter, due to the incurrence of continuing substantial operating losses in the U. S.  The effective benefit rate of 15.4 percent for 2001 was less than the statutory rate because of a lower than U. S.  statutory 24 percent tax benefit rate on the 2001 restructuring charges, reflecting the allocation of the charges between the U. S.  and foreign lower-taxed jurisdictions, and a provision for U. S.  taxes on certain previously undistributed earnings of lower-taxed foreign subsidiaries.
Other Items International sales as a percent of net sales were 80 percent in 2003, compared to 73 percent in 2002 and 67 percent in 2001.
During 2003, approximately 15 percent of our net sales were denominated in currencies other than the U. S.  dollar, primarily the Japanese yen, as compared to one percent during 2002.
The increase was primarily due to the consolidation of FASL LLC’s results of operations, which include sales by FASL LLC to Fujitsu, which are denominated in yen.
Our foreign exchange risk exposure resulting from these sales is partially mitigated as a result of our yen-denominated manufacturing costs.
In addition, we are subject to foreign currency risk related to our manufacturing costs in Fab 30, which are denominated in euros.
We use foreign currency forward and option contracts to reduce our exposure to the euro, but future exchange rate fluctuations may cause increases or decreases to our Fab 30 manufacturing costs.
The impact on our operating results from changes in foreign currency rates individually and in the aggregate has not been material, principally as a result of our foreign currency hedging activities.
Comparison of Operating Income (Loss) The following is a summary of operating income (loss) for 2003, 2002 and 2001:
## Table 2 ##
Computation Products operating loss of $23 million in 2003 improved by $638 million compared to $661 million in 2002.
The improvement was primarily due to incremental net sales of $204 million and a decrease in both manufacturing costs of $330 million and marketing, general and administrative expenses of $39 million, which resulted primarily from our cost reduction initiatives and the 2002 Restructuring Plan.
In addition, cooperative advertising and marketing expenses decreased by $55 million from 2002.
Computation Products operating loss of $661 million in 2002 increased by $470 million compared to $191 million in 2001 primarily due to a decrease in net sales.
The decrease was primarily due to a decline in average selling prices of 13 percent and a decline in unit sales of 16 percent for microprocessors as a result of the sustained downturn in the PC industry.
The amortized cost and estimated fair value of available-for-sale marketable securities at December 28, 2003, by contractual maturity, are shown below.
Actual maturities may differ from contractual maturities because issuers may have the right to call or prepay obligations without call or prepayment penalties.
The Company does not have any available-for-sale marketable securities with maturities greater than five years from December 28, 2003.
## Table 3 ##
The Company realized net gains from the sale of available-for-sale securities of $3.7 million and $5.3 million in 2003 and 2002, and net losses of $1.6 million in 2001.
At December 28, 2003 and December 29, 2002, the Company had approximately $12 million and $13 million of investments classified as held to maturity, consisting of commercial paper and treasury notes used for long-term workers’ compensation and leasehold deposits, that are included in other assets.
The fair market value of these investments approximates their cost at December 28, 2003 and December 29, 2002.
The compensating balance of $218 million at December 28, 2003 represents the minimum cash balance that AMD Saxony must maintain pursuant to the terms of the Dresden Loan Agreements (see Notes 7 and 12).
Included in other current assets is $22 million of restricted cash associated with the advance receipt of interest subsidies from the Federal Republic of Germany and the State of Saxony.
Restrictions over the Company’s access to the restricted cash will lapse as the Company incurs qualifying interest expense on the Dresden term loans (see Notes 7 and 12) over the next four quarters.
Fair Value of Other Financial Instruments.
The Company estimates the fair value of its debt instruments using a discounted cash flow analysis based on estimated interest rates for similar types of currently available instruments with similar remaining maturities.
The carrying amounts and estimated fair values of the Company’s debt instruments are as follows:
## Table 4 ##
The fair value of the Company’s accounts receivable and accounts payable approximate book value based on existing payment terms.

<table><tr><td>Balance at December 31, 2002</td><td>$15</td></tr><tr><td>Additional liability recorded from cumulative effect of accounting change</td><td>13</td></tr><tr><td>Accretion expense</td><td>2</td></tr><tr><td>Change in the timing of estimated cash flows</td><td>-1</td></tr><tr><td>Balance at December 31, 2003</td><td>$29</td></tr></table>
<table><tr><td></td><td> 2003</td><td> 2002</td><td> 2001</td></tr><tr><td></td><td colspan="3"> (Millions)</td></tr><tr><td>Computation Products</td><td>$1,960</td><td>$1,756</td><td>$2,466</td></tr><tr><td>Memory Products</td><td>1,419</td><td>741</td><td>1,133</td></tr><tr><td>All Other</td><td>140</td><td>200</td><td>293</td></tr><tr><td>Total</td><td>$3,519</td><td>$2,697</td><td>$3,892</td></tr></table>
<table><tr><td></td><td>2003</td><td>2002</td><td>2001</td></tr><tr><td></td><td colspan="3">(Millions)</td></tr><tr><td>Computation Products</td><td>$-23</td><td>$-661</td><td>$-191</td></tr><tr><td>Memory Products</td><td>-189</td><td>-159</td><td>268</td></tr><tr><td>All Other</td><td>-21</td><td>-405</td><td>-135</td></tr><tr><td>Total</td><td>$-233</td><td>$-1,225</td><td>$-58</td></tr></table>
<table><tr><td></td><td> Amortized Cost</td><td> Estimated Fair Value</td></tr><tr><td></td><td colspan="2"> (thousands)</td></tr><tr><td>Due in one year or less</td><td>$119,105</td><td>$119,191</td></tr><tr><td>Due after one year through five years</td><td>8,387</td><td>8,372</td></tr><tr><td>Total</td><td>$127,492</td><td>$127,563</td></tr></table>
<table><tr><td></td><td colspan="2"> 2003</td><td colspan="2"> 2002</td></tr><tr><td></td><td> Carrying amount</td><td> Estimated Fair Value</td><td> Carrying amount</td><td> Estimated Fair Value</td></tr><tr><td></td><td colspan="4"> (Thousands)</td></tr><tr><td>Notes payable to banks</td><td>$—</td><td>$—</td><td>$913</td><td>$913</td></tr><tr><td>Long-term debt and capital leases:</td><td></td><td></td><td></td><td></td></tr><tr><td>Capital leases</td><td>245,958</td><td>244,641</td><td>40,321</td><td>37,229</td></tr><tr><td>Long-term debt (excluding capital leases)</td><td>1,846,982</td><td>1,846,982</td><td>1,599,734</td><td>1,599,734</td></tr><tr><td>Total long-term debt and capital leases</td><td>2,092,940</td><td>2,091,623</td><td>1,640,055</td><td>1,636,963</td></tr><tr><td>Less: current portion</td><td>193,266</td><td>192,725</td><td>71,348</td><td>70,192</td></tr><tr><td>Total long-term debt and capital leases, less current portion</td><td>$1,899,674</td><td>$1,898,898</td><td>$1,568,707</td><td>$1,566,771</td></tr></table>

Question: what was the difference in millions in liabilities related to asset retirement obligations between 2003 and 2003?
Answer: 14.0