(e) Other adjustments primarily include certain historical retention costs, unusual, non-recurring litigation matters, secondary-offering-related expenses and expenses related to the consolidation of office locations north of Chicago.
During the year ended December 31, 2013, we recorded IPO- and secondary-offering related expenses of $75.0 million.
For additional information on the IPO- and secondary-offering related expenses, see Note 10 (Stockholder’s Equity) to the accompanying Consolidated Financial Statements.
(f) Includes the impact of consolidating five months for the year ended December 31, 2015 of Kelway’s financial results.
(4) Non-GAAPnet income excludes, among other things, charges related to the amortization of acquisition-related intangible assets, non-cash equity-based compensation, acquisition and integration expenses, and gains and losses from the extinguishment of long-term debt.
Non-GAAP net income is considered a non-GAAP financial measure.
Generally, a non-GAAPfinancial measure is a numerical measure of a company’s performance, financial position or cash flows that either excludes or includes amounts that are not normally included or excluded in the most directly comparable measure calculated and presented in accordance with GAAP.
Non-GAAP measures used by us may differ from similar measures used by other companies, even when similar terms are used to identify such measures.
We believe that non-GAAP net income provides meaningful information regarding our operating performance and cash flows including our ability to meet our future debt service, capital expenditures and working capital requirements.
The following unaudited table sets forth a reconciliation of net income to non-GAAPnet income for the periods presented:
## Table 0 ##
(a) Includes amortization expense for acquisition-related intangible assets, primarily customer relationships, customer contracts and trade names.
(b) Represents our 35% share of an expense related to certain equity awards granted by one of the sellers to Kelway coworkers in July 2015 prior to our acquisition of Kelway.
(c) Primarily includes expenses related to the acquisition of Kelway.
(d) Represents the gain resulting from the remeasurement of our previously held 35% equity investment to fair value upon the completion of the acquisition of Kelway.
(e) Primarily includes expenses related to the consolidation of office locations north of Chicago and secondaryoffering-related expenses.
Amount in 2013 primarily relates to IPO- and secondary-offering related expenses.
(f) Based on a normalized effective tax rate of 38.0% (39.0% prior to the Kelway acquisition), except for the noncash equity-based compensation from our equity investment and the gain resulting from the remeasurement of our previously held 35% equity investment to fair value upon the completion of the acquisition of Kelway, which were tax effected at a rate of 35.4%.
The aggregate adjustment for income taxes also includes a $4.0 million deferred tax benefit recorded during the three months and year ended December 31, 2015 as a result of a tax rate reduction in the United Kingdom and additional tax expense during the year ended December 31, 2015 of $3.3 million as a result of recording withholding tax on the unremitted earnings of our Canadian subsidiary.
Additionally, note that certain acquisition costs are non-deductible.
Net sales Net sales by segment, in dollars and as a percentage of total Net sales, and the year-over-year dollar and percentage change in Net sales for the years ended December 31, 2015 and 2014 are as follows:
## Table 1 ##
(1) There were 254 selling days for the years ended December 31, 2015 and 2014.
Total Net sales in 2015 increased $914.2 million, or 7.6%, to $12,988.7 million, compared to $12,074.5 million in 2014, reflecting both organic net sales growth and the impact of consolidating five months of Kelway net sales.
Customer priorities continued to shift more towards integrated solutions, which drove higher growth in solutions sales compared to transactional product sales.
Strong sales performance in solutions-focused products was driven by netcomm and server and server-related products.
The growth in transactional products was led by notebooks/mobile devices, partially offset by a decline in desktop computers.
Organic net sales, which excludes the impact of the acquisition of Kelway, increased $563.5 million, or 4.7%, to $12,638.0 million in 2015, compared to $12,074.5 million in 2014.
Organic net sales on a constant currency basis, which excludes the impact of foreign currency translation, in 2015 increased $635.0 million, or 5.3%, to $12,638.0 million, compared to $12,003.0 million in 2014.
For additional information, see “Non-GAAP Financial Measure Reconciliations” below.
Corporate segment net sales in 2015 increased $340.9 million, or 5.3%, compared to 2014, driven by sales growth in both our medium/large and small business customer channels and reflecting stronger performance in solutions sales compared to transactional product sales.
Within our Corporate segment, net sales to medium/large customers increased $272.8 million, or 5.0%, year over year, primarily due to strong sales performance in solutions-focused products driven by netcomm products and server and server-related products.
Growth in transactional products was driven by notebook/mobile devices, partially offset by a decline in desktop computers.
Net sales to small business customers increased by $68.1 million, or 6.9%, between periods, driven by growth in notebooks/mobile devices and netcomm products, partially offset by a decline in desktop computers.
Public segment net sales in 2015 increased $246.1 million, or 5.0%, between years, due to strong sales performance in government and growth in healthcare, partially offset by education remaining relatively flat.
Net sales to government customers increased $226.5 million, or 15.6%, between periods, as sales to both federal and state/local government customers experienced mid-teens growth.
The increase in net sales to the federal government was driven by growth in sales of netcomm products, software and enterprise storage, as we continued to benefit from strategic changes made to better align with new federal government purchasing programs implemented last year.
A continued focus on public safety drove the increase in net sales to state/local government customers, which was led by netcomm products, notebooks/mobile devices and software, partially offset by a decline in desktop computers.
Net sales to education customers decreased $17.0 million, or 0.9%, year over year, primarily due to declines in notebooks/mobile devices, partially offset by growth in netcomm products.
Net sales to healthcare customers increased $36.6 million, or 2.3%, year over year, driven by growth in netcomm and server-related products, partially offset by declines in desktop
DISH NETWORK CORPORATION NOTES TO CONSOLIDATED FINANCIAL STATEMENTS - Continued F-43 15.
Stock-Based Compensation Stock Incentive Plans We maintain stock incentive plans to attract and retain officers, directors and key employees.
Stock awards under these plans include both performance and non-performance based stock incentives.
As of December 31, 2013, we had outstanding under these plans stock options to acquire 14.1 million shares of our Class A common stock and 1.9 million restricted stock units.
Stock options granted on or prior to December 31, 2013 were granted with exercise prices equal to or greater than the market value of our Class A common stock at the date of grant and with a maximum term of approximately ten years.
While historically we have issued stock awards subject to vesting, typically at the rate of 20% per year, some stock awards have been granted with immediate vesting and other stock awards vest only upon the achievement of certain company-specific subscriber, operational and/or financial goals.
As of December 31, 2013, we had 69.7 million shares of our Class A common stock available for future grant under our stock incentive plans.
During December 2011, we paid a dividend in cash of $2.00 per share on our outstanding Class A and Class B common stock to shareholders of record on November 17, 2011.
In light of such dividend, during January 2012, the exercise price of 21.2 million stock options, affecting approximately 600 employees, was reduced by $2.00 per share (the “2011 Stock Option Adjustment”).
Except as noted below, all information discussed below reflects the 2011 Stock Option Adjustment.
On December 28, 2012, we paid a dividend in cash of $1.00 per share on our outstanding Class A and Class B common stock to shareholders of record on December 14, 2012.
In light of such dividend, during January 2013, the exercise price of 16.3 million stock options, affecting approximately 550 employees, was reduced by $0.77 per share (the “2012 Stock Option Adjustment”).
Except as noted below, all information discussed below reflects the 2012 Stock Option Adjustment.
On January 1, 2008, we completed the distribution of our technology and set-top box business and certain infrastructure assets (the “Spin-off”) into a separate publicly-traded company, EchoStar.
In connection with the Spin-off, each DISH Network stock award was converted into an adjusted DISH Network stock award and a new EchoStar stock award consistent with the Spin-off exchange ratio.
We are responsible for fulfilling all stock awards related to DISH Network common stock and EchoStar is responsible for fulfilling all stock awards related to EchoStar common stock, regardless of whether such stock awards are held by our or EchoStar’s employees.
Notwithstanding the foregoing, our stock-based compensation expense, resulting from stock awards outstanding at the Spin-off date, is based on the stock awards held by our employees regardless of whether such stock awards were issued by DISH Network or EchoStar.
Accordingly, stock-based compensation that we expense with respect to EchoStar stock awards is included in “Additional paid-in capital” on our Consolidated Balance Sheets.
As of March 31, 2013, we have recognized all of our stock-based compensation expense resulting from EchoStar stock awards outstanding at the Spin-off date held by our employees except for the 2005 LTIP performance awards, which were determined not to be probable as of December 31, 2013.
See discussion of the 2005 LTIP below.
The following stock awards were outstanding:
## Table 2 ##
Average Balances and Interest Rates鈥擫iabilities and Equity, and Net Interest Revenue(1)(2)(3)(4)
## Table 3 ##
Net interest revenue includes the taxable equivalent adjustments related to the tax-exempt bond portfolio (based on the U. S.  federal statutory tax rate of 35%) of $487 million, $498 million and $521 million for 2015, 2014 and 2013, respectively.
Interest rates and amounts include the effects of risk management activities associated with the respective liability categories.
Monthly or quarterly averages have been used by certain subsidiaries where daily averages are unavailable.
Detailed average volume, Interest revenue and Interest expense exclude Discontinued operations.
See Note 2 to the Consolidated Financial Statements.
Consists of other time deposits and savings deposits.
Savings deposits are made up of insured money market accounts, NOW accounts, and other savings deposits.
The interest expense on savings deposits includes FDIC deposit insurance assessments.
Average rates reflect prevailing local interest rates, including inflationary effects and monetary corrections in certain countries.
Average volumes of securities sold under agreements to repurchase are reported net pursuant to ASC 210-20-45.
However, Interest expense excludes the impact of ASC 210-20-45.
The fair value carrying amounts of derivative contracts are reported net, pursuant to ASC 815-10-45, in Non-interest-earning assets and Other non-interest bearing liabilities.

['

Years Ended December 31,
(in millions)	2015	2014	2013	2012	2011
Net income	$403.1	$244.9	$132.8	$119.0	$17.1
Amortization of intangibles(a)	173.9	161.2	161.2	163.7	165.7
Non-cash equity-based compensation	31.2	16.4	8.6	22.1	19.5
Non-cash equity-based compensation related to equity investment(b)	20.0	—	—	—	—
Net loss on extinguishments of long-term debt	24.3	90.7	64.0	17.2	118.9
Acquisition and integration expenses(c)	10.2	—	—	—	—
Gain on remeasurement of equity investment(d)	-98.1	—	—	—	—
Other adjustments(e)	3.7	-0.3	61.2	-3.3	-15.6
Aggregate adjustment for income taxes(f)	-64.8	-103.0	-113.5	-71.6	-106.8
Non-GAAP net income(g)	$503.5	$409.9	$314.3	$247.1	$198.8

', '

Years Ended December 31,
2015	2014
(dollars in millions)	Net Sales	Percentageof Total Net Sales	Net Sales	Percentageof Total Net Sales	DollarChange	PercentChange-1
Corporate:
Medium/Large	$5,758.2	44.3%	$5,485.4	45.4%	$272.8	5.0%
Small Business	1,058.2	8.2	990.1	8.2	68.1	6.9
Total Corporate	6,816.4	52.5	6,475.5	53.6	340.9	5.3
Public:
Government	1,675.9	12.9	1,449.4	12.0	226.5	15.6
Education	1,807.0	13.9	1,824.0	15.1	-17.0	-0.9
Healthcare	1,642.6	12.6	1,606.0	13.3	36.6	2.3
Total Public	5,125.5	39.4	4,879.4	40.4	246.1	5.0
Other	1,046.8	8.1	719.6	6.0	327.2	45.5
Total Net sales	$12,988.7	100.0%	$12,074.5	100.0%	$914.2	7.6%

', '

As of December 31, 2013
DISH Network Awards	EchoStar Awards
Stock Awards Outstanding	Stock Options	Restricted Stock Units	Stock Options	Restricted Stock Units
Held by DISH Network employees	12,821,290	1,876,498	602,048	44,288
Held by EchoStar employees	1,237,284	66,999	N/A	N/A
Total	14,058,574	1,943,497	602,048	44,288

', '

Average volume	Interest expense	% Average rate
In millions of dollars, except rates	2015	2014	2013	2015	2014	2013	2015	2014	2013
Liabilities
Deposits
In U.S. offices-5	$273,122	$289,669	$262,544	$1,291	$1,432	$1,754	0.47%	0.49%	0.67%
In offices outside the U.S.-6	425,053	465,144	481,134	3,761	4,260	4,482	0.88	0.92	0.93
Total	$698,175	$754,813	$743,678	$5,052	$5,692	$6,236	0.72%	0.75%	0.84%
Federal funds purchased and securities loaned or sold under agreements to repurchase-7
In U.S. offices	$108,286	$102,246	$126,742	$721	$656	$677	0.67%	0.64%	0.53%
In offices outside the U.S.-6	66,200	87,777	102,623	893	1,239	1,662	1.35	1.41	1.62
Total	$174,486	$190,023	$229,365	$1,614	$1,895	$2,339	0.93%	1.00%	1.02%
Trading account liabilities-8(9)
In U.S. offices	$25,837	$30,451	$24,834	$111	$75	$93	0.43%	0.25%	0.37%
In offices outside the U.S.-6	44,126	45,205	47,908	105	93	76	0.24	0.21	0.16
Total	$69,963	$75,656	$72,742	$216	$168	$169	0.31%	0.22%	0.23%
Short-term borrowings-10
In U.S. offices	$66,086	$79,028	$77,439	$234	$161	$176	0.35%	0.20%	0.23%
In offices outside the U.S.-6	50,043	39,220	35,551	288	419	421	0.58	1.07	1.18
Total	$116,129	$118,248	$112,990	$522	$580	$597	0.45%	0.49%	0.53%
Long-term debt-11
In U.S. offices	$182,371	$194,295	$194,140	$4,309	$5,093	$6,602	2.36%	2.62%	3.40%
In offices outside the U.S.-6	7,643	7,761	10,194	208	262	234	2.72	3.38	2.30
Total	$190,014	$202,056	$204,334	$4,517	$5,355	$6,836	2.38%	2.65%	3.35%
Total interest-bearing liabilities	$1,248,767	$1,340,796	$1,363,109	$11,921	$13,690	$16,177	0.95%	1.02%	1.19%
Demand deposits in U.S. offices	$26,124	$26,216	$21,948
Other non-interest-bearing liabilities-8	329,756	317,351	299,052
Total liabilities from discontinued operations	—	—	362
Total liabilities	$1,604,647	$1,684,363	$1,684,471
Citigroup stockholders’ equity-12	$217,875	$210,863	$196,884
Noncontrolling interest	1,315	1,689	1,941
Total equity-12	$219,190	$212,552	$198,825
Total liabilities and stockholders’ equity	$1,823,837	$1,896,915	$1,883,296
Net interest revenue as a percentage of average interest-earning assets-13
In U.S. offices	$923,334	$953,394	$926,291	$28,495	$27,497	$25,591	3.09%	2.88%	2.76%
In offices outside the U.S.-6	682,503	718,800	731,570	18,624	20,993	21,723	2.73	2.92	2.97
Total	$1,605,837	$1,672,194	$1,657,861	$47,119	$48,490	$47,314	2.93%	2.90%	2.85%

']

Question: Which Deposits of Average volume has the second largest number in 2015?
Answer: Deposits in U.S. offices