Table of Contents AAG’s Results of Operations In 2014, we realized operating income of $4.2 billion and net income of $2.9 million.
Our 2014 net income included net special operating charges of $824 million and total net special charges of $1.3 billion.
Excluding the effects of these special charges, we realized operating income of $5.1 billion and net income of $4.2 billion.
We completed the Merger on December 9, 2013.
Under GAAP, AAG’s results do not include the financial results of US Airways Group prior to the closing of the Merger.
Accordingly, our 2014 period GAAP results are not comparable to the GAAP results for the 2013 or 2012 periods as those periods exclude the results of US Airways Group except for the 23 day post-Merger period from December 9, 2013 to December 31, 2013.
When compared to the combined separate company results of AAG and US Airways Group for 2013, our 2014 net income excluding net special charges improved by $2.2 billion.
In 2013, on a standalone basis,AAG reported a net loss of $1.6 billion and US Airways Group reported net income of $392 million.
Excluding the effects of net special charges, AAG and US Airways Group reported 2013 net income of $1.2 billion and $786 million, respectively.
When compared to the combined separate company results ofAAG and US Airways Group for 2012, our 2013 combined net income excluding net special charges improved by $1.5 billion.
In 2012, on a standalone basis, AAG reported a net loss of $1.9 billion and US Airways Group reported net income of $637 million.
Excluding the effects of net special charges, AAG reported a 2012 net loss of $130 million and US Airways Group reported net income of $537 million.
The components of net special items in our accompanying consolidated statements of operations are as follows (in millions):
## Table 0 ##
(1) In 2013, other revenue special item, net included a credit to other revenues related to a change in accounting method resulting from the modification of AAG’s AAdvantage miles agreement with Citibank.
(2) In 2014, mainline operating special items, net included $810 million of Merger integration expenses related to information technology, alignment of labor union contracts, professional fees, severance and retention, share-based compensation, divestiture of London Heathrow Slots, fleet restructuring, re-branding of aircraft and airport facilities, relocation and training.
In addition, we recorded a net charge of $81 million for bankruptcy related items principally consisting of fair value adjustments for bankruptcy settlement obligations, $164 million in other special charges, including an $81 million charge to revise prior estimates of certain aircraft residual values, and other spare parts asset impairments, as well as $54 million in charges primarily relating to the buyout of certain aircraft leases.
These charges were offset in part by a $309 million gain on the sale of Slots at DCA.
In 2013, mainline operating special items, net included $443 million of primarily Merger related expenses due to the alignment of labor union contracts, professional fees, severance, share-based compensation and fees for US Airways to exit the Star Alliance and its codeshare agreement with United Airlines.
In addition, we recorded a $107 million charge related to American’s pilot long-term disability obligation, a $43 million
See table below for a reconciliation of business combination related items:
## Table 1 ##
a.
Employee compensation expenses oincurred in f $5.8 million  2017 are related to our European ETF acquisition, while $7.0 million ed with the acquisition of Jemstep, a market incurred in 2016 are associat -leading provider of advisor- focused digital solutions.
Expenses in 2013 are related to employee severance expenses associated with the cessation of activities from a previous acquisition.
b.
Transaction and integration expenses reflect the legal, regulatory, advisory, valuation, integration-related employee incentive awards, other professional or consulting fees and general and administrative costs, which includes travel costs related to transactions and the costs of temporary staf involved in executing the transaction, and the post f f -closing costs of integrating the acquired business into the company’s existing operations, including incremental costs associated with achieving synergy savings.
c.  Intangible amortization expense is associated with intangible assets that are identified from acquisition of a business and are amortized on a straight-line basis over useful lives.
See Item 8, Financial Statements and Supplementary Data, Note 5 - “Intangible Assets” for detail.
d.  During 2015, the company acquired investment management contracts from Deutsche Bank and the purchase price was solely comprised of contingent consideration payable in future periods.
Adjustment to the fair value of contingent consideration liability is a an increase o$7.4 millio$27.1 decrease of $7.6 million in 2017,  f  n in 2016 and a decrease of millioItem 8, Financial Statements and Supplementary Data, Note 2 n in 2015.
See  - “Fair Value of Assets and Liabilities” for detail.
e.  Other gains and losses for 2017 includes a realized gain of $12.1 million related to revaluation of Euros held in the U. K.  in anticipation of payment for the European ETF business acquisition.
f.  Other-than-temporary impairment includes an impairment charge o$17.8 million hat is related to the f in 2016 t acquisition of Invesco Asset Management (India) Private Limited.
g.  While finite-lived intangible assets are amortized under U. S.  GAAP, there is no amortization charge on goodwill and indefinite-lived intangibles.
In certain qualifying situations, these can be amortized for tax purposes, generally over a 15-year period, as is the case in the U. S.  These deferred tax liabilities represent tax benefits that are not included in the Consolidated Statements of Income absenan impairment charge or the dispos t al of the related business.
The company receives these tax benefits but does not anticipate a sale or ipairment of these assets in the foreseeable future, an
Operating/Performance Statistics Railroad performance measures reported to the AAR, as well as other performance measures, are included in the table below:
## Table 2 ##
Average Train Speed – Average train speed is calculated by dividing train miles by hours operated on our main lines between terminals.
Maintenance activities and weather disruptions, combined with higher volume levels, led to a 4% decrease in average train speed in 2010 compared to a record set in 2009.
Overall, we continued operating a fluid and efficient network during the year.
Lower volume levels, ongoing network management initiatives, and productivity improvements contributed to a 16% improvement in average train speed in 2009 compared to 2008.
Average Terminal Dwell Time – Average terminal dwell time is the average time that a rail car spends at our terminals.
Lower average terminal dwell time improves asset utilization and service.
Average terminal dwell time increased 2% in 2010 compared to 2009, driven in part by our network plan to increase the length of numerous trains to improve overall efficiency, which resulted in higher terminal dwell time for some cars.
Average terminal dwell time improved slightly in 2009 compared to 2008 due to lower volume levels combined with initiatives to expedite delivering rail cars to our interchange partners and customers.
Average Rail Car Inventory – Average rail car inventory is the daily average number of rail cars on our lines, including rail cars in storage.
Lower average rail car inventory reduces congestion in our yards and sidings, which increases train speed, reduces average terminal dwell time, and improves rail car utilization.
Average rail car inventory decreased 3% in 2010 compared to 2009, while we handled 13% increases in carloads during the period compared to 2009.
We maintained more freight cars off-line and retired a number of old freight cars, which drove the decreases.
Average rail car inventory decreased 6% in 2009 compared to 2008 driven by a 16% decrease in volume.
In addition, as carloads decreased, we stored more freight cars off-line.
Gross and Revenue Ton-Miles – Gross ton-miles are calculated by multiplying the weight of loaded and empty freight cars by the number of miles hauled.
Revenue ton-miles are calculated by multiplying the weight of freight by the number of tariff miles.
Gross and revenue-ton-miles increased 10% and 9% in 2010 compared to 2009 due to a 13% increase in carloads.
Commodity mix changes (notably automotive shipments) drove the variance in year-over-year growth between gross ton-miles, revenue ton-miles and carloads.
Gross and revenue ton-miles decreased 17% and 15% in 2009 compared to 2008 due to a 16% decrease in carloads.
Commodity mix changes (notably automotive shipments, which were 30% lower in 2009 versus 2008) drove the difference in declines between gross ton-miles and revenue tonmiles.
Operating Ratio – Operating ratio is defined as our operating expenses as a percentage of operating revenue.
Our operating ratio improved 5.5 points to 70.6% in 2010 and 1.3 points to 76.1% in 2009.
Efficiently leveraging volume increases, core pricing gains, and productivity initiatives drove the improvement in 2010 and more than offset the impact of higher fuel prices during the year.
Core pricing gains, lower fuel prices, network management initiatives, and improved productivity drove the improvement in 2009 and more than offset the 16% volume decline.
Employees – Employee levels were down 1% in 2010 compared to 2009 despite a 13% increase in volume levels.
We leveraged the additional volumes through network efficiencies and other productivity initiatives.
In addition, we successfully managed the growth of our full-time-equivalent train and engine force levels at a rate less than half of our carload growth in 2010.
All other operating functions and

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Year Ended December 31,
2014	2013	2012
Other revenue special item, net -1	$—	$-31	$—
Mainline operating special items, net -2	800	559	386
Regional operating special items, net	24	8	1
Nonoperating special items, net -3	132	211	-280
Reorganization items, net -4	—	2,655	2,208
Income tax special items, net -5	346	-324	-569
Total	$1,302	$3,078	$1,746

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$ in millions	2017	2016	2015	2014	2013
Business combination related:
Employee compensation expense(a)	5.8	7.0	—	—	2.4
Transaction and integration expense(b)	20.6	1.4	2.2	—	5.2
Intangible amortization expense(c)	17.4	13.9	10.6	12.6	15.4
Adjustments to operating income	43.8	22.3	12.8	12.6	23.0
Change in contingent consideration estimates(d)	-7.6	7.4	-27.1	—	—
Foreign exchange gain related to business acquisitions(e)	-12.1	—	—	—	—
Other-than-temporary impairment(f)	—	17.8	—	—	—
Taxation:
Taxation on employee compensation expense(a)	-2.1	-2.7	—	—	—
Taxation on transaction and integration(b)	-5.9	-0.5	-0.6	—	-2.1
Taxation on amortization(c)	-1.6	-1.3	-1.5	-1.6	-1.5
Deferred taxation(g)	19.6	19.3	20.1	21.8	21.3
Taxation on change in contingent consideration estimates(d)	2.9	-2.8	10.3	—	—
Taxation on foreign exchange gain related to businessacquisitions(e)	2.3	—	—	—	—
(Income)/loss from discontinued operations, net of taxes(h)	—	—	—	3.4	-64.5
Adjustments to net income attributable to Invesco Ltd.	39.3	59.5	14.0	36.2	-23.8

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2010	2009	2008	% Change 2010 v 2009	% Change2009 v 2008
Average train speed (miles per hour)	26.2	27.3	23.5	-4%	16%
Average terminal dwell time (hours)	25.4	24.8	24.9	2%	-
Average rail car inventory (thousands)	274.4	283.1	300.7	-3%	-6%
Gross ton-miles (billions)	932.4	846.5	1,020.4	10%	-17%
Revenue ton-miles (billions)	520.4	479.2	562.6	9%	-15%
Operating ratio	70.6	76.1	77.4	-5.5 pt	-1.3 pt
Employees (average)	42,884	43,531	48,242	-1%	-10%
Customer satisfaction index	89	88	83	1 pt	5 pt

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Question: In which year is Intangible amortization expense more than 17 million?
Answer: 2017