Please answer the given financial question based on the context.
Context: of exercise for stock options exercised or at period end for outstanding stock options , less the applicable exercise price . the company issued new shares to satisfy exercised stock options . compensation expense the company recorded $ 43 million , $ 34 million , and $ 44 million of expense related to stock awards for the years ended december 31 , 2015 , 2014 , and 2013 , respectively . the company recorded $ 17 million , $ 13 million , and $ 17 million as a tax benefit related to stock awards and stock options for the years ended december 31 , 2015 , 2014 , and 2013 , respectively . the company recognized tax benefits for the years ended december 31 , 2015 , 2014 , and 2013 , of $ 41 million , $ 53 million , and $ 32 million , respectively , from the issuance of stock in settlement of stock awards , and $ 4 million , $ 5 million , and $ 4 million for the years ended december 31 , 2015 , 2014 , and 2013 , respectively , from the exercise of stock options . unrecognized compensation expense as of december 31 , 2015 , the company had less than $ 1 million of unrecognized compensation expense associated with rsrs granted in 2015 and 2014 , which will be recognized over a weighted average period of 1.0 year , and $ 25 million of unrecognized expense associated with rpsrs granted in 2015 , 2014 , and 2013 , which will be recognized over a weighted average period of 0.6 years . as of december 31 , 2015 , the company had no unrecognized compensation expense related to stock options . compensation expense for stock options was fully recognized as of december 31 , 2013 . 20 . unaudited selected quarterly data unaudited quarterly financial results for the years ended december 31 , 2015 and 2014 , are set forth in the following tables: .
|( $ in millions except per share amounts )|year ended december 31 2015 1st qtr|year ended december 31 2015 2nd qtr ( 1 )|year ended december 31 2015 3rd qtr|year ended december 31 2015 4th qtr ( 2 )|
|sales and service revenues|$ 1570|$ 1745|$ 1800|$ 1905|
|operating income ( loss )|156|269|200|144|
|earnings ( loss ) before income taxes|133|244|175|80|
|net earnings ( loss )|87|156|111|50|
|dividends declared per share|$ 0.40|$ 0.40|$ 0.40|$ 0.50|
|basic earnings ( loss ) per share|$ 1.80|$ 3.22|$ 2.31|$ 1.07|
|diluted earnings ( loss ) per share|$ 1.79|$ 3.20|$ 2.29|$ 1.06|
( 1 ) in the second quarter of 2015 , the company recorded a $ 59 million goodwill impairment charge . during the same period , the company recorded $ 136 million of operating income as a result of the aon settlement . ( 2 ) in the fourth quarter of 2015 , the company recorded $ 16 million goodwill impairment and $ 27 million intangible asset impairment charges. .
Question: between 2015 and 2013 what was the average compensation expense related to the issuing of the stock award in millions


Answer: The answer is:40.33333