Notes to Consolidated Financial Statements – (continued) (Amounts in Millions, Except Per Share Amounts) of $926.2 and $856.6, under which we had outstanding borrowings of $84.9 and $85.7 classified as short-term borrowings on our Consolidated Balance Sheets, respectively.
The average amounts outstanding during 2017 and 2016 were $223.8 and $216.0, respectively, with weighted-average interest rates of approximately 2.9% for both periods.
Commercial Paper In June 2017, the Company established a commercial paper program under which the Company was authorized to issue unsecured commercial paper up to a maximum aggregate amount outstanding at any time of $1,000.0, which was increased to $1,500.0 on October 25, 2017.
Borrowings under the program are supported by the Credit Agreement described above.
Proceeds of the commercial paper are used for working capital and general corporate purposes, including the repayment of maturing indebtedness and other short-term liquidity needs.
The maturities of the commercial paper vary but may not exceed 397 days from the date of issue.
As of December 31, 2017, there was no commercial paper outstanding.
From the date the program was first utilized through December 31, 2017, the average amount outstanding under the program was $477.4, with a weighted-average interest rate of 1.5% and a weighted-average maturity of seventeen days.
Cash Pooling We aggregate our domestic cash position on a daily basis.
Outside the United States, we use cash pooling arrangements with banks to help manage our liquidity requirements.
In these pooling arrangements, several IPG agencies agree with a single bank that the cash balances of any of the agencies with the bank will be subject to a full right of set-off against amounts other agencies owe the bank, and the bank provides for overdrafts as long as the net balance for all agencies does not exceed an agreed-upon level.
Typically, each agency pays interest on outstanding overdrafts and receives interest on cash balances.
Our Consolidated Balance Sheets reflect cash, net of bank overdrafts, under all of our pooling arrangements, and as of December 31, 2017 and 2016 the amounts netted were $1,412.0 and $1,300.6, respectively.
Note 3: Earnings Per Share The following sets forth basic and diluted earnings per common share available to IPG common stockholders.
## Table 0 ##
Note 4: Acquisitions We continue to evaluate strategic opportunities to expand our industry expertise, strengthen our position in high-growth and key strategic geographical markets and industry sectors, advance technological capabilities and improve operational efficiency through both acquisitions and increased ownership interests in current investments.
Our acquisitions typically provide for an initial payment at the time of closing and additional contingent purchase price payments based on the future performance of the acquired entity.
We have entered into agreements that may require us to purchase additional equity interests in certain consolidated and unconsolidated subsidiaries.
The amounts at which we record these transactions in our financial statements are based on estimates of the future financial performance of the acquired entity, the timing of the exercise of these rights, changes in foreign currency exchange rates and other factors.
Notes to Consolidated Financial Statements – (continued) (Amounts in Millions, Except Per Share Amounts) market value of the corresponding number of shares of common stock.
No monetary consideration is paid by a recipient for any incentive award.
The fair value of cash-settled awards is adjusted each quarter based on our share price.
The holders of stock-settled awards have absolute ownership interest in the underlying shares of common stock prior to vesting, which includes the right to vote and receive dividends.
Dividends declared on common stock are accrued during the vesting period and paid when the award vests.
The holders of performance-based awards have no ownership interest in the underlying shares of common stock until the awards vest and the shares of common stock are issued.
Stock-based compensation awards expected to be settled in cash have been classified as liabilities in our Consolidated Balance Sheets as of December 31, 2017 and 2016
## Table 1 ##
In conjunction with common stock dividends declared in 2017 and 2016, we accrued dividends of $1.5 and $1.3, respectively, on non-vested stock-settled awards and paid dividends of $1.2 and $0.6 for stock-settled awards that vested during 2017 and 2016, respectively.
A summary of the activity of our non-vested stock-settled awards, cash-settled awards and performance-based awards during 2017 is presented below (performance-based awards are shown at 100% of the shares originally granted
## Table 2 ##
In conjunction with our annual grant of long-term incentive compensation awards, we reviewed our estimates and assumptions in 2017, which resulted in a forfeiture rate consistent with prior year
LKQ CORPORATION AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (Continued) Note 8.
Restructuring and Integration Costs (Continued) levels and the closure of excess facilities.
To the extent these restructuring activities are associated with Keystone operations, they are being accounted for in accordance with EITF Issue No.95-3, ‘‘Recognition of Liabilities in Connection with a Purchase Business Combination.
’’ Restructuring activities associated with our existing operations are being accounted for in accordance with SFAS No.146, ‘‘Accounting for Costs Associated With Exit or Disposal Activities.
’’ In connection with the Keystone restructuring activities, as part of the cost of the acquisition, we established reserves as detailed below.
In accordance with EITF Issue No.95-3, we intend to finalize our restructuring plans no later than one year from the date of our acquisition of Keystone.
Upon finalization of restructuring plans or settlement of obligations for less than the expected amount, any excess reserves will be reversed with a corresponding decrease in goodwill.
Accrued acquisition expenses are included in Other accrued expenses in the accompanying Consolidated Balance Sheets.
The changes in accrued acquisition expenses directly related to the Keystone acquisition during 2007 are as follows (in thousands):

Tables referenced above, in order (Table 0 first):
<table><tr><td></td><td colspan="3">Years ended December 31,</td></tr><tr><td></td><td>2017</td><td>2016</td><td>2015</td></tr><tr><td>Net income available to IPG common stockholders</td><td>$579.0</td><td>$608.5</td><td>$454.6</td></tr><tr><td>Weighted-average number of common shares outstanding - basic</td><td>389.6</td><td>397.9</td><td>408.1</td></tr><tr><td>Dilutive effect of stock options and restricted shares</td><td>7.7</td><td>10.1</td><td>7.6</td></tr><tr><td>Weighted-average number of common shares outstanding - diluted</td><td>397.3</td><td>408.0</td><td>415.7</td></tr><tr><td>Earnings per share available to IPG common stockholders:</td><td></td><td></td><td></td></tr><tr><td>Basic</td><td>$1.49</td><td>$1.53</td><td>$1.11</td></tr><tr><td>Diluted</td><td>$1.46</td><td>$1.49</td><td>$1.09</td></tr></table>
<table><tr><td></td><td colspan="3">Years ended December 31,</td></tr><tr><td></td><td>2017</td><td>2016</td><td>2015</td></tr><tr><td>Stock-Settled Awards:</td><td></td><td></td><td></td></tr><tr><td>Awards granted</td><td>0.8</td><td>1.1</td><td>0.8</td></tr><tr><td>Weighted-average grant-date fair value (per award)</td><td>$24.18</td><td>$21.87</td><td>$22.07</td></tr><tr><td>Total fair value of vested awards distributed</td><td>$22.6</td><td>$17.5</td><td>$18.8</td></tr><tr><td>Cash-Settled Awards:</td><td></td><td></td><td></td></tr><tr><td>Awards granted</td><td>0.0</td><td>0.1</td><td>0.1</td></tr><tr><td>Weighted-average grant-date fair value (per award)</td><td>$23.33</td><td>$22.54</td><td>$20.46</td></tr><tr><td>Total fair value of vested awards distributed</td><td>$0.9</td><td>$0.7</td><td>$0.2</td></tr><tr><td>Performance-Based Awards:</td><td></td><td></td><td></td></tr><tr><td>Awards granted</td><td>4.8</td><td>3.3</td><td>2.9</td></tr><tr><td>Weighted-average grant-date fair value (per award)</td><td>$20.06</td><td>$19.58</td><td>$20.88</td></tr><tr><td>Total fair value of vested awards distributed</td><td>$112.4</td><td>$27.9</td><td>$18.7</td></tr></table>
<table><tr><td></td><td colspan="2">Stock-Settled Awards</td><td colspan="2">Cash-Settled Awards</td><td colspan="2">Performance-Based Awards</td></tr><tr><td></td><td>Awards</td><td>Weighted-AverageGrant-DateFair Value(per award)</td><td>Awards</td><td>Weighted-AverageGrant-DateFair Value(per award)</td><td>Awards</td><td>Weighted-AverageGrant-DateFair Value(per award)</td></tr><tr><td>Non-vested as of January 1, 2017</td><td>2.3</td><td>$20.84</td><td>0.1</td><td>$20.49</td><td>8.5</td><td>$19.16</td></tr><tr><td>Granted</td><td>0.8</td><td>24.18</td><td>0.0</td><td>23.33</td><td>4.8</td><td>20.06</td></tr><tr><td>Vested</td><td>-1.0</td><td>19.49</td><td>0.0</td><td>19.27</td><td>-4.6</td><td>16.64</td></tr><tr><td>Forfeited</td><td>0.0</td><td>21.86</td><td>0.0</td><td>20.50</td><td>-0.4</td><td>20.00</td></tr><tr><td>Non-vested as of December 31, 2017</td><td>2.1</td><td>$22.78</td><td>0.1</td><td>$22.52</td><td>8.3</td><td>$21.05</td></tr><tr><td>Total unrecognized compensation expense remaining</td><td>$24.1</td><td></td><td>$1.0</td><td></td><td>$71.9</td><td></td></tr><tr><td>Weighted-average years expected to be recognized over</td><td>1.0</td><td></td><td>1.0</td><td></td><td>1.7</td><td></td></tr></table>

Question: what is the highest total amount of unrecognized compensation expense remaining?
Answer: 71.9