related expenses incurred by our logistics subsidiaries for external transportation and increased crew transportation and lodging due to volumes and a slower network . in addition , higher consulting fees and higher contract expenses ( including equipment maintenance ) increased costs compared to 2013 . locomotive and freight car material expenses increased in 2014 compared to 2013 due to additional volumes , including the impact of activating stored equipment to address operational issues caused by demand and a slower network . expenses for purchased services increased 10% ( 10 % ) in 2013 compared to 2012 due to logistics management fees , an increase in locomotive overhauls and repairs on jointly owned property . depreciation 2013 the majority of depreciation relates to road property , including rail , ties , ballast , and other track material . depreciation was up 7% ( 7 % ) compared to 2013 . a higher depreciable asset base , reflecting higher ongoing capital spending drove the increase . depreciation was up 1% ( 1 % ) in 2013 compared to 2012 . recent depreciation studies allowed us to use longer estimated service lives for certain equipment , which partially offset the impact of a higher depreciable asset base resulting from larger capital spending in recent years . equipment and other rents 2013 equipment and other rents expense primarily includes rental expense that the railroad pays for freight cars owned by other railroads or private companies ; freight car , intermodal , and locomotive leases ; and office and other rent expenses . higher intermodal volumes and longer cycle times increased short-term freight car rental expense in 2014 compared to 2013 . lower equipment leases essentially offset the higher freight car rental expense , as we exercised purchase options on some of our leased equipment . additional container costs resulting from the logistics management arrangement , and increased automotive shipments , partially offset by lower cycle times drove a $ 51 million increase in our short-term freight car rental expense in 2013 versus 2012 . conversely , lower locomotive and freight car lease expenses partially offset the higher freight car rental expense . other 2013 other expenses include state and local taxes , freight , equipment and property damage , utilities , insurance , personal injury , environmental , employee travel , telephone and cellular , computer software , bad debt , and other general expenses . higher property taxes , personal injury expense and utilities costs partially offset by lower environmental expense and costs associated with damaged freight drove the increase in other costs in 2014 compared to 2013 . higher property taxes and costs associated with damaged freight and property increased other costs in 2013 compared to 2012 . continued improvement in our safety performance and lower estimated liability for personal injury , which reduced our personal injury expense year-over-year , partially offset increases in other costs . non-operating items millions 2014 2013 2012 % (  % ) change 2014 v 2013 % (  % ) change 2013 v 2012 .

Table: millions 2014 2013 2012 % (  % ) change 2014 v 2013 % (  % ) change2013 v 2012 other income $ 151 $ 128 $ 108 18% ( 18 % ) 19% ( 19 % ) interest expense -561 ( 561 ) -526 ( 526 ) -535 ( 535 ) 7 -2 ( 2 ) income taxes -3163 ( 3163 ) -2660 ( 2660 ) -2375 ( 2375 ) 19% ( 19 % ) 12% ( 12 % )

other income 2013 other income increased in 2014 versus 2013 due to higher gains from real estate sales and a sale of a permanent easement . these gains were partially offset by higher environmental costs on non-operating property in 2014 and lower lease income due to the $ 17 million settlement of a land lease contract in 2013 . other income increased in 2013 versus 2012 due to higher gains from real estate sales and increased lease income , including the favorable impact from the $ 17 million settlement of a land lease contract . these increases were partially offset by interest received from a tax refund in 2012. .

Question: assuming an average interest rate of 7% ( 7 % ) , what is the implied composite debt level for 2014 , in millions?
Answer: 8-14
Calculation: divide(561, 7%)