business separation costs on 16 september 2015 , the company announced that it intends to separate its materials technologies business via a spin-off .during the fourth quarter , we incurred legal and other advisory fees of $ 7.5 ( $ .03 per share ) .gain on previously held equity interest on 30 december 2014 , we acquired our partner 2019s equity ownership interest in a liquefied atmospheric industrial gases production joint venture in north america for $ 22.6 which increased our ownership from 50% ( 50 % ) to 100% ( 100 % ) .the transaction was accounted for as a business combination , and subsequent to the acquisition , the results are consolidated within our industrial gases 2013 americas segment .the assets acquired , primarily plant and equipment , were recorded at their fair value as of the acquisition date .the acquisition date fair value of the previously held equity interest was determined using a discounted cash flow analysis under the income approach .during the first quarter of 2015 , we recorded a gain of $ 17.9 ( $ 11.2 after-tax , or $ .05 per share ) as a result of revaluing our previously held equity interest to fair value as of the acquisition date .advisory costs during the fourth quarter of 2013 , we incurred legal and other advisory fees of $ 10.1 ( $ 6.4 after-tax , or $ .03 per share ) in connection with our response to the rapid acquisition of a large position in shares of our common stock by pershing square capital management llc and its affiliates .other income ( expense ) , net items recorded to other income ( expense ) , net arise from transactions and events not directly related to our principal income earning activities .the detail of other income ( expense ) , net is presented in note 24 , supplemental information , to the consolidated financial statements .2015 vs .2014 other income ( expense ) , net of $ 47.3 decreased $ 5.5 .the current year includes a gain of $ 33.6 ( $ 28.3 after-tax , or $ .13 per share ) resulting from the sale of two parcels of land .the gain was partially offset by unfavorable foreign exchange impacts and lower gains on other sales of assets and emissions credits .no other individual items were significant in comparison to the prior year .2014 vs .2013 other income ( expense ) , net of $ 52.8 decreased $ 17.4 , primarily due to higher gains from the sale of a number of small assets and investments , higher government grants , and a favorable commercial contract settlement in 2013 .otherwise , no individual items were significant in comparison to 2013 .interest expense .
[['', '2015', '2014', '2013'], ['interest incurred', '$ 152.6', '$ 158.1', '$ 167.6'], ['less : capitalized interest', '49.1', '33.0', '25.8'], ['interest expense', '$ 103.5', '$ 125.1', '$ 141.8']]
2015 vs .2014 interest incurred decreased $ 5.5 .the decrease was driven by the impact of a stronger u.s .dollar on the translation of foreign currency interest of $ 12 , partially offset by a higher average debt balance of $ 7 .the change in capitalized interest was driven by a higher carrying value in construction in progress .2014 vs .2013 interest incurred decreased $ 9.5 .the decrease was primarily due to a lower average interest rate on the debt portfolio which reduced interest by $ 13 , partially offset by a higher average debt balance which increased interest by $ 6 .the change in capitalized interest was driven by a higher carrying value in construction in progress .loss on early retirement of debt in september 2015 , we made a payment of $ 146.6 to redeem 3000000 unidades de fomento ( 201cuf 201d ) series e 6.30% ( 6.30 % ) bonds due 22 january 2030 that had a carrying value of $ 130.0 and resulted in a net loss of $ 16.6 ( $ 14.2 after-tax , or $ .07 per share ) . .

Question: considering the years 2013-2015 , what is the highest value of interest incurred?
Answer: 167.6
Explanation: it is the maximum value of interest incurred .