Rupture" in Note H to the financial statements in Item 8) ($14 million), offset in part by surcharges for assessments and fees that are collected in revenues from customers ($4 million) and lower municipal infrastructure support costs ($2 million).
Depreciation and amortization increased $2 million in 2018 compared with 2017 due primarily to higher steam utility plant balances.
Taxes, other than income taxes increased $14 million in 2018 compared with 2017 due primarily to higher property taxes ($13 million) and state and local taxes ($2 million), offset in part by a sales and use tax refund ($1 million).
Taxes, Other Than Income Taxes At $2,156 million, taxes other than income taxes remain one of CECONY’s largest operating expenses.
The principal components of, and variations in, taxes other than income taxes were:
## Table 0 ##
(a) Including sales tax on customers’ bills, total taxes other than income taxes in 2018 and 2017 were $2,628 and $2,495 million, respectively.
Other Income (Deductions) Other income (deductions) decreased $6 million in 2018 compared with 2017 due primarily to an increase in non- service costs related to pension and other postretirement benefits.
Net Interest Expense Net interest expense increased $66 million in 2018 compared with 2017 due primarily to higher debt balances in 2018.
Income Tax Expense Income taxes decreased $359 million in 2018 compared with 2017 due primarily to lower income before income tax expense ($56 million), a decrease in the corporate federal income tax rate due to the TCJA ($250 million), a decrease in tax benefits for plant-related flow items ($9 million) and an increase in the amortization of excess deferred federal income taxes due to the TCJA ($52 million), offset in part by non-deductible business expenses ($3 million) and a decrease in bad debt write-offs ($4 million).
CECONY deferred as a regulatory liability its estimated net benefits for the 2018 period under the TCJA.
See “Other Regulatory Matters” in Note B to the financial statements in Item 8.
O&R
## Table 1 ##
fund’s third-party administrator based upon the valuation of the underlying securities and instruments and primarily by applying a market or income valuation methodology as appropriate depending on the specific type of security or instrument held.
Funds-of-funds are valued based upon the net asset values of the underlying investments in hedge funds.
Private equity consists of interests in partnerships that invest in U. S.  and non-U.
S.  debt and equity securities.
Partnership interests are valued using the most recent general partner statement of fair value, updated for any subsequent partnership interest cash flows.
Real estate includes commercial properties, land and timberland, and generally includes, but is not limited to, retail, office, industrial, multifamily and hotel properties.
Real estate fund values are primarily reported by the fund manager and are based on valuation of the underlying investments which include inputs such as cost, discounted cash flows, independent appraisals and market based comparable data.
Risk Parity Funds are defined as engineered beta exposure to a wide range of asset classes and risk premia, including equity, interest rates, credit, and commodities.
Risk parity funds seek to provide high risk-adjusted returns while providing a high level of diversification relative to a traditional equity/fixed income portfolio.
These funds seek to achieve this objective with the use of modest leverage applied to lower-risk, more diverse asset classes.
Investments in Risk parity funds are valued using monthly reported net asset values.
Also included in these funds are related derivative instruments which are generally employed as asset class substitutes for managing asset/liability mismatches, or bona fide hedging or other appropriate risk management purposes.
Derivative instruments are generally valued by the investment managers or in certain instances by third-party pricing sources.
The fair value measurements using significant unobservable inputs (Level 3) at December 31, 2015 were as follows: Fair Value Measurements Using Significant Unobservable Inputs (Level 3)
## Table 2 ##
FUNDING AND CASH FLOWS The Company’s funding policy for the Pension Plan is to contribute amounts sufficient to meet legal funding requirements, plus any additional amounts that the Company may determine to be appropriate considering the funded status of the plans, tax deductibility, cash flow generated by the Company, and other factors.
The Company continually reassesses the amount and timing of any discretionary contributions.
Contributions to the qualified plan totaling $750 million, $353 million and $31 million were made by the Company in 2015, 2014 and 2013, respectively.
Generally, International Paper’s non-U.
S.  pension plans are funded using the projected benefit as a target, except in certain countries where funding of benefit plans is not required.
At December 31, 2015, projected future pension benefit payments, excluding any termination benefits, were as follows:
## Table 3 ##
OTHER U. S.  PLANS International Paper sponsors the International Paper Company Salaried Savings Plan and the International Paper Company Hourly Savings Plan, both of which are tax-qualified defined contribution 401(k) savings plans.
The following table presents information related to the major classes of assets and liabilities that were classified as held for sale in our consolidated balance sheet (in millions):
## Table 4 ##
1 Consists of total assets relating to North America refranchising of $9 million and Latin America bottling operations of $210 million, which are included in the Bottling Investments operating segment.2 Consists of total liabilities relating to North America refranchising of $5 million and Latin America bottling operations of $32 million, which are included in the Bottling Investments operating segment.
We determined that the operations included in the table above did not meet the criteria to be classified as discontinued operations under the applicable guidance.
Discontinued Operations In October 2017, the Company and ABI completed the transition of ABI’s controlling interest in CCBA to the Company for $3,150 million.
We plan to hold a controlling interest in CCBA temporarily.
We anticipate that we will divest a portion of our ownership interest in 2019, which will result in the Company no longer having a controlling interest in CCBA.
Accordingly, we have presented the financial position and results of operations of CCBA as discontinued operations in the accompanying consolidated financial statements.
As CCBA met the criteria to be classified as held for sale, we were required to record their assets and liabilities at the lower of carrying value or fair value less any costs to sell and present the related assets and liabilities as separate line items in our consolidated balance sheet.
During the year ended December 31, 2018, we recorded an impairment charge of $554 million, reflecting management’s view of the proceeds that are expected to be received based on revised projections of future operating results and foreign currency exchange rate fluctuations.
Refer to Note 17.
Upon consolidation of CCBA, we remeasured our previously held equity interests in CCBA and its South African subsidiary to fair value and recorded a gain on the remeasurement of $150 million.
The fair values in our previously held equity investments in CCBA and its South African subsidiary were determined using income approaches, including discounted cash flow models (a Level 3 measurement), and the Company believes the inputs and assumptions used are consistent with those hypothetical marketplace participants would use.
We recorded $1,805 million for the noncontrolling interests of CCBA.
The fair value of the noncontrolling interests was determined in a manner similar to our previously held equity investments.
The preliminary goodwill recorded at the time of the transaction was $4,262 million, none of which is tax deductible.
This goodwill is in part due to the significant synergies that are expected from the consolidation of the bottling system in Southern and East Africa, especially within the country of South Africa.
As a result, upon finalization of purchase accounting $411 million of the final goodwill balance of $4,186 million was allocated to other reporting units expected to benefit from this transaction.
During 2018, the Company acquired additional bottling operations in Zambia and Botswana, which have also been included in assets held for sale — discontinued operations and liabilities held for sale — discontinued operations.
Notes to Consolidated Financial Statements Note 1.
Summary of Significant Accounting Policies – (Continued) accounted for under the previous accounting guidance, FTB No.85-4, where the carrying value of life settlement contracts was the cash surrender value, and revenue was recognized and included in Other revenues on the Consolidated Statements of Income when the life insurance policy underlying the life settlement contract matured.
Under the previous accounting guidance, maintenance expenses were expensed as incurred and included in Other operating expenses on the Consolidated Statements of Income.
CNA’s investments in life settlement contracts were $129 million and $115 million at December 31, 2008 and 2007 and are included in Other assets on the Consolidated Balance Sheets.
The cash receipts and payments related to life settlement contracts are included in Cash flows from operating activities on the Consolidated Statements of Cash Flows for all periods presented.
The fair value of each life insurance policy is determined as the present value of the anticipated death benefits less anticipated premium payments for that policy.
These anticipated values are determined using mortality rates and policy terms that are distinct for each insured.
The discount rate used reflects current risk-free rates at applicable durations and the risks associated with assessing the current medical condition of the insured, the potential volatility of mortality experience for the portfolio and longevity risk.
CNA used its own experience to determine the fair value of its portfolio of life settlement contracts.
The mortality experience of this portfolio of life insurance policies may vary by quarter due to its relatively small size.
The following table details the values for life settlement contracts as of December 31, 2008.

['

For the Years Ended December 31,
(Millions of Dollars)	2018	2017	Variation
Property taxes	$1,845	$1,692	$153
State and local taxes related to revenue receipts	330	319	11
Payroll taxes	69	67	2
Other taxes	-88	-21	-67
Total	$2,156(a)	$2,057(a)	$99

', '

For the Year Ended December 31, 2018	For the Year Ended December 31, 2017
(Millions of Dollars)	Electric	Gas	2018 Total	Electric	Gas	2017 Total	2018-2017Variation
Operating revenues	$642	$249	$891	$642	$232	$874	$17
Purchased power	208	—	208	191	—	191	17
Gas purchased for resale	—	86	86	—	73	73	13
Other operations and maintenance	233	72	305	232	64	296	9
Depreciation and amortization	56	21	77	51	20	71	6
Taxes, other than income taxes	52	31	83	53	29	82	1
Operating income	$93	$39	$132	$115	$46	$161	$-29

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In millions	Otherfixedincome	Hedgefunds	Privateequity	Realestate	Risk parity funds	Total
Beginning balance at December 31, 2014	$10	$867	$519	$1,101	$376	$2,873
Actual return on plan assets:
Relating to assets still held at the reporting date	—	27	27	41	-39	56
Relating to assets sold during the period	—	3	-9	27	-7	14
Purchases, sales and settlements	—	-3	-45	-75	10	-113
Transfers in and/or out of Level 3	—	—	—	—	—	—
Ending balance at December 31, 2015	$10	$894	$492	$1,094	$340	$2,830

', '

2016	$782
2017	792
2018	803
2019	818
2020	832
2021 – 2025	4,365

', "

December 31, 2017
Cash, cash equivalents and short-term investments	$13
Trade accounts receivable, less allowances	10
Inventories	11
Prepaid expenses and other assets	12
Other assets	7
Property, plant and equipment — net	85
Bottlers' franchise rights with indefinite lives	5
Goodwill	103
Other intangible assets	1
Allowance for reduction of assets held for sale	-28
Assets held for sale	$219	1
Accounts payable and accrued expenses	$22
Other liabilities	12
Deferred income taxes	3
Liabilities held for sale	$37	2

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Question: What is the average increasing rate of Purchased power between 2017 and 2018? (in million)
Answer: 199.5