Uranium Mining Sites.
During a period between 1940 and the early 1970s, certain FMC predecessor entities were involved in uranium exploration and mining in the western U. S.  Similar exploration and mining activities by other companies have caused environmental impacts that have warranted remediation, and EPA and local authorities are currently evaluating the need for significant cleanup activities in the region.
To date, FMC has undertaken remediation at a limited number of sites associated with these predecessor entities.
An initiative to gather additional information about sites in the region is ongoing, and information gathered under this initiative was submitted to EPA Region 9 during the second and third quarters of 2008 and the fourth quarter of 2009 in response to an information request by EPA regarding uranium mining activities on Navajo Nation properties.
FCX utilized the results of FMC’s remediation experience, in combination with historical and updated information to initially estimate the fair value of uranium-related liabilities assumed in the FMC acquisition.
Asset Retirement Obligations (AROs).
FCX’s ARO cost estimates are reflected on a third-party cost basis and comply with FCX’s legal obligation to retire tangible, long-lived assets.
A summary of changes in FCX’s AROs for the years ended December 31 follows:
## Table 0 ##
a.
Revisions to cash flow estimates were primarily related to updated closure plans that included revised cost estimates and accelerated timing of certain closure activities.
ARO costs may increase or decrease significantly in the future as a result of changes in regulations, changes in engineering designs and technology, permit modifications or updates, changes in mine plans, inflation or other factors and as actual reclamation spending occurs.
ARO activities and expenditures generally are made over an extended period of time commencing near the end of the mine life; however, certain reclamation activities may be accelerated if legally required or if determined to be economically beneficial.
Legal requirements in New Mexico, Arizona, Colorado and other states require financial assurance to be provided for the estimated costs of reclamation and closure, including groundwater quality protection programs.
FCX has satisfied financial assurance requirements by using a variety of mechanisms, such as performance guarantees, financial capability demonstrations, trust funds, surety bonds, letters of credit and collateral.
The applicable regulations specify financial strength tests that are designed to confirm a company’s or guarantor’s financial capability to fund estimated reclamation and closure costs.
The amount of financial assurance FCX is required to provide will vary with changes in laws, regulations and reclamation and closure requirements, and cost estimates.
At December 31, 2012, FCX’s financial assurance obligations associated with these closure and reclamation costs totaled $970 million, of which $601 million was in the form of guarantees issued by FCX and financial capability demonstrations.
At December 31, 2012, FCX had trust assets totaling $161 million (included in other assets), which are legally restricted to fund a portion of its AROs for properties in New Mexico as required by New Mexico regulatory authorities.
New Mexico Environmental and Reclamation Programs.
FCX’s New Mexico operations are regulated under the New Mexico Water Quality Act and regulations adopted under that act by the Water Quality Control Commission (WQCC).
The New Mexico Environment Department (NMED) has required each of these operations to submit closure plans for NMED’s approval.
The closure plans must include measures to assure meeting groundwater quality standards following the closure of discharging facilities and to abate any groundwater or surface water contamination.
In March 2009, the Tyrone operation appealed the WQCC Final Order, dated February 4, 2009, regarding location of the “places of withdrawal of water,” a legal criterion used to determine where groundwater quality standards must be met at FCX’s New Mexico mining sites.
In December 2010, FCX's Tyrone mine entered into a settlement agreement with NMED that calls for a stay of the appeal while NMED and the WQCC complete several administrative actions, including renewal of Tyrone’s closure permit consistent with the terms of the settlement, review and approval of a groundwater abatement plan and adoption of alternative abatement standards, and adoption of new groundwater discharge permit rules for copper mines.
If the administrative actions are concluded consistent with the terms of the settlement agreement within the period of the stay, then Tyrone will move to dismiss the appeal.
In December 2012, Tyrone and NMED agreed to extend the period to conclude the administrative actions through December 31, 2013.
The Court of Appeals also extended the stay for another year.
Finalized closure plan requirements, including those resulting from the actions to be taken under the settlement agreement, could result in increases in closure costs for FCX's New Mexico operations.
FCX’s New Mexico operations also are subject to regulation under the 1993 New Mexico Mining Act (the Mining Act) and the related rules that are administered by the Mining and Minerals Division (MMD) of the New Mexico Energy, Minerals and Natural Resources Department.
Under the Mining Act, mines are required to obtain approval of plans describing the reclamation to be performed following cessation of mining operations.
At December 31, 2012, FCX had accrued reclamation and closure
Middleton's reported cigars shipment volume for 2012 decreased 0.7% due primarily to changes in trade inventories, partially offset by volume growth as a result of retail share gains.
In the cigarette category, Marlboro's 2012 retail share performance continued to benefit from the brand-building initiatives supporting Marlboro's new architecture.
Marlboro's retail share for 2012 increased 0.6 share points versus 2011 to 42.6%.
In January 2013, PM USA expanded distribution of Marlboro Southern Cut nationally.
Marlboro Southern Cut is part of the Marlboro Gold family.
PM USA's 2012 retail share increased 0.8 share points versus 2011, reflecting retail share gains by Marlboro and by L&M in Discount.
These gains were partially offset by share losses on other portfolio brands.
In the machine-made large cigars category, Black & Mild's retail share for 2012 increased 0.5 share points.
The brand benefited from new untipped cigarillo varieties that were introduced in 2011, Black & Mild seasonal offerings and the 2012 third-quarter introduction of Black & Mild Jazz untipped cigarillos into select geographies.
In December 2012, Middleton announced plans to launch nationally Black & Mild Jazz cigars in both plastic tip and wood tip in the first quarter of 2013.
The following discussion compares smokeable products segment results for the year ended December 31, 2011 with the year ended December 31, 2010.
Net revenues, which include excise taxes billed to customers, decreased $221 million (1.0%) due to lower shipment volume ($1,051 million), partially offset by higher net pricing ($830 million), which includes higher promotional investments.
Operating companies income increased $119 million (2.1%), due primarily to higher net pricing ($831 million), which includes higher promotional investments, marketing, administration, and research savings reflecting cost reduction initiatives ($198 million) and 2010 implementation costs related to the closure of the Cabarrus, North Carolina manufacturing facility ($75 million), partially offset by lower volume ($527 million), higher asset impairment and exit costs due primarily to the 2011 Cost Reduction Program ($158 million), higher per unit settlement charges ($120 million), higher charges related to tobacco and health judgments ($87 million) and higher FDA user fees ($73 million).
For 2011, total smokeable products shipment volume decreased 4.0% versus 2010.
PM USA's reported domestic cigarettes shipment volume declined 4.0% versus 2010 due primarily to retail share losses and one less shipping day, partially offset by changes in trade inventories.
After adjusting for changes in trade inventories and one less shipping day, PM USA's 2011 domestic cigarette shipment volume was estimated to be down approximately 4% versus 2010.
PM USA believes that total cigarette category volume for 2011 decreased approximately 3.5% versus 2010, when adjusted primarily for changes in trade inventories and one less shipping day PM USA's total premium brands (Marlboro and Other Premium brands) shipment volume decreased 4.3%.
Marlboro's shipment volume decreased 3.8% versus 2010.
In the Discount brands, PM USA's shipment volume decreased 0.9%.
PM USA's shipments of premium cigarettes accounted for 93.7% of its reported domestic cigarettes shipment volume for 2011, down from 93.9% in 2010.
Middleton's 2011 reported cigars shipment volume was unchanged versus 2010.
For 2011, PM USA's retail share of the cigarette category declined 0.8 share points to 49.0% due primarily to retail share losses on Marlboro.
Marlboro's 2011 retail share decreased 0.6 share points.
In 2010, Marlboro delivered record full-year retail share results that were achieved at lower margin levels.
Middleton retained a leading share of the tipped cigarillo segment of the machine-made large cigars category, with a retail share of approximately 84% in 2011.
For 2011, Middleton's retail share of the cigar category increased 0.3 share points to 29.7% versus 2010.
Black & Mild's 2011 retail share increased 0.5 share points, as the brand benefited from new product introductions.
During the fourth quarter of 2011, Middleton broadened its untipped cigarillo portfolio with new Aroma Wrap?
foil pouch packaging that accompanied the national introduction of Black & Mild Wine.
This new fourthquarter packaging roll-out also included Black & Mild Sweets and Classic varieties.
During the second quarter of 2011, Middleton entered into a contract manufacturing arrangement to source the production of a portion of its cigars overseas.
Middleton entered into this arrangement to access additional production capacity in an uncertain competitive environment and an excise tax environment that potentially benefits imported large cigars over those manufactured domestically.
Smokeless Products Segment The smokeless products segment's operating companies income grew during 2012 driven by higher pricing, Copenhagen and Skoal's combined volume and retail share performance and effective cost management.
The following table summarizes smokeless products segment shipment volume performance:
## Table 1 ##
Volume includes cans and packs sold, as well as promotional units, but excludes international volume, which is not material to the smokeless products segment.
Other includes certain USSTC and PM USA smokeless products.
New types of smokeless products, as well as new packaging configurations
Year ended September 30, 2009 Compared with the Year ended September 30, 2008 - Proprietary Capital Proprietary Capital results are driven by the valuations within Raymond James Capital Partners, L. P. , the EIF Funds, the valuations of our direct merchant banking investments and our investments in third-party private equity funds.
During fiscal 2009, our direct merchant banking investments and Raymond James Capital Partners L. P.  portfolio increased in value by $2.4 million and $12.1 million, respectively, while the RJF private equity investment and EIF Funds portfolio decreased by $2.8 million.
Since we do not own 100% of all of the investments held in this segment, $8.1 million of the net income is attributable to other investors.
Year ended September 30, 2008 Compared with the Year ended September 30, 2007 - Proprietary Capital Proprietary Capital results in fiscal year 2008 were driven by the valuations within Raymond James Capital Partners, L. P. , Ballast Point Ventures I and II, L. P. , the EIF Funds, our direct merchant banking investments managed by Raymond James Capital, Inc.  and the third-party private equity funds in which RJF was invested.
During fiscal 2008, our direct merchant banking investments, Raymond James Capital Partners L. P.  and RJF private equity investment portfolio increased in value by $3 million, $8.2 million and $4 million, respectively.
Results of Operations - Other The following table presents consolidated financial information for the Other segment for the years indicated:
## Table 2 ##
Year ended September 30, 2009 Compared with the Year ended September 30, 2008 - Other Revenue in the Other segment includes interest earnings on available corporate cash balances and gains/losses on corporate investments, including company-owned life insurance used as a funding vehicle for non-qualified deferred compensation programs.
Expenses in this segment are predominantly executive compensation and beginning in August 2009, interest on our senior notes.
This interest will be approximately $26 million annually.
Year ended September 30, 2008 Compared with the Year ended September 30, 2007 - Other Revenue in the Other segment includes interest earnings on available corporate cash balances and gains/losses on corporate investments, including company-owned life insurance used as a funding vehicle for non-qualified deferred compensation programs.
Expenses in this segment are predominantly executive compensation and certain compensation accruals related to our benefit plans as a result of increased profitability at RJ Bank.
Liquidity and Capital Resources Senior management establishes our liquidity and capital policies.
These policies include senior management’s review of short- and long-term cash flow forecasts, review of monthly capital expenditures, the monitoring of the availability of alternative sources of financing and the daily monitoring of liquidity in our significant subsidiaries.
Our decisions on the allocation of capital to our business units consider, among other factors, projected profitability and cash flow, risk and impact on future liquidity needs.
Our treasury department assists in evaluating, monitoring and controlling the impact that our business activities have on our financial condition, liquidity and capital structure as well as maintains the relationships with various lenders.
The objectives of these policies are to support the successful execution of our business strategies while ensuring ongoing and sufficient liquidity
UNITED PARCEL SERVICE, INC.  AND SUBSIDIARIES MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS 28 Revenue The change in overall revenue was impacted by the following factors for the years ended December 31, 2013 and 2012, compared with the corresponding prior year periods:

<table><tr><td></td><td>2012</td><td>2011</td><td>2010</td></tr><tr><td>Balance at beginning of year</td><td>$921</td><td>$856</td><td>$731</td></tr><tr><td>Liabilities incurred</td><td>6</td><td>9</td><td>5</td></tr><tr><td>Revisions to cash flow estimates<sup>a</sup></td><td>211</td><td>48</td><td>105</td></tr><tr><td>Accretion expense</td><td>55</td><td>58</td><td>54</td></tr><tr><td>Spending</td><td>-47</td><td>-49</td><td>-38</td></tr><tr><td>Foreign currency translation adjustment</td><td>—</td><td>-1</td><td>-1</td></tr><tr><td>Balance at end of year</td><td>1,146</td><td>921</td><td>856</td></tr><tr><td>Less current portion</td><td>-55</td><td>-31</td><td>-69</td></tr><tr><td>Long-term portion</td><td>$1,091</td><td>$890</td><td>$787</td></tr></table>
<table><tr><td></td><td>Shipment VolumeFor the Years Ended December 31,</td></tr><tr><td>(cans and packs in millions)</td><td>2012</td><td>2011</td><td>2010</td></tr><tr><td>Copenhagen</td><td>392.5</td><td>354.2</td><td>327.5</td></tr><tr><td>Skoal</td><td>288.4</td><td>286.8</td><td>274.4</td></tr><tr><td>CopenhagenandSkoal</td><td>680.9</td><td>641.0</td><td>601.9</td></tr><tr><td>Other</td><td>82.4</td><td>93.6</td><td>122.5</td></tr><tr><td>Total smokeless products</td><td>763.3</td><td>734.6</td><td>724.4</td></tr></table>
<table><tr><td></td><td colspan="5">Year Ended</td></tr><tr><td></td><td>September 30, 2009</td><td>% Incr. (Decr.)</td><td>September 30, 2008</td><td>% Incr. (Decr.)</td><td>September 30, 2007</td></tr><tr><td></td><td colspan="5">($ in 000's)</td></tr><tr><td>Revenues</td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Interest Income</td><td>$ 7,597</td><td>-67%</td><td>$ 22,824</td><td>-25%</td><td>$ 30,478</td></tr><tr><td>Other</td><td>-444</td><td>71%</td><td>-1,522</td><td>-123%</td><td>6,696</td></tr><tr><td>Total Revenues</td><td>7,153</td><td>-66%</td><td>21,302</td><td>-43%</td><td>37,174</td></tr><tr><td>Other Expense</td><td>26,955</td><td>-34%</td><td>40,973</td><td>28%</td><td>31,921</td></tr><tr><td>Pre-tax (Loss) Income</td><td>$ -19,802</td><td>-1%</td><td>$ -19,671</td><td>-474%</td><td>$ 5,253</td></tr></table>

Question: In which year is Other Expense greater than 30000?
Answer: 2007 2008