Lending- and deposit-related fees This revenue category includes fees from loan commitments, standby letters of credit, financial guarantees, deposit-related fees in lieu of compensating balances, cash management-related activities or transactions, deposit accounts and other loan-servicing activities.
These fees are recognized over the period in which the related service is provided.
Asset management, administration and commissions This revenue category includes fees from investment management and related services, custody, brokerage services, insurance premiums and commissions, and other products.
These fees are recognized over the period in which the related service is provided.
Performance-based fees, which are earned based on exceeding certain benchmarks or other performance targets, are accrued and recognized at the end of the performance period in which the target is met.
The Firm has contractual arrangements with third parties to provide certain services in connection with its asset management activities.
Amounts paid to thirdparty service providers are predominantly expensed, such that asset management fees are recorded gross of payments made to third parties.
The following table presents components of asset management, administration and commissions.
## Table 0 ##
(a) Represents fees earned from managing assets on behalf of Firm clients, including investors in Firm-sponsored funds and owners of separately managed investment accounts.
(b) Represents fees for services that are ancillary to investment management services, such as commissions earned on the sales or distribution of mutual funds to clients.
(c) Predominantly includes fees for custody, securities lending, funds services and securities clearance.
Mortgage fees and related income This revenue category primarily reflects CCB’s Mortgage Production and Mortgage Servicing revenue, including fees and income derived from mortgages originated with the intent to sell; mortgage sales and servicing including losses related to the repurchase of previously sold loans; the impact of risk-management activities associated with the mortgage pipeline, warehouse loans and MSRs; and revenue related to any residual interests held from mortgage securitizations.
This revenue category also includes gains and losses on sales and lower of cost or fair value adjustments for mortgage loans held-for-sale, as well as changes in fair value for mortgage loans originated with the intent to sell and measured at fair value under the fair value option.
Changes in the fair value of CCB MSRs are reported in mortgage fees and related income.
Net interest income from mortgage loans is recorded in interest income.
For a further discussion of MSRs, see Note 17.
Card income This revenue category includes interchange income from credit and debit cards and net fees earned from processing credit card transactions for merchants.
Card income is recognized as earned.
Cost related to rewards programs is recorded when the rewards are earned by the customer and presented as a reduction to interchange income.
Annual fees and direct loan origination costs are deferred and recognized on a straight-line basis over a 12-month period.
Credit card revenue sharing agreements The Firm has contractual agreements with numerous cobrand partners and affinity organizations (collectively, “partners”), which grant the Firm exclusive rights to market to the customers or members of such partners.
These partners endorse the credit card programs and provide their customer and member lists to the Firm, and they may also conduct marketing activities and provide awards under the various credit card programs.
The terms of these agreements generally range from three to ten years.
The Firm typically makes incentive payments to the partners based on new account originations, charge volumes and the cost of the partners’ marketing activities and awards.
Payments based on new account originations are accounted for as direct loan origination costs.
Payments to partners based on sales volumes are deducted from interchange income as the related revenue is earned.
Payments based on marketing efforts undertaken by the partners are expensed by the Firm as incurred and reported as noninterest expense.
Other income Included in other income is operating lease income of $1.7 billion, $1.5 billion and $1.3 billion for the years ended December 31, 2014, 2013 and 2012, respectively.
Additionally, included in other income for the year ended December 31, 2013, is a net pretax gain of approximately $1.3 billion, from the sale of Visa B Shares.
Note 11 – Noninterest expense For details on noninterest expense, see Consolidated statements of income on page 176.
Included within other expense is the following:
## Table 1 ##
Note 12 – Securities Securities are classified as trading, AFS or held-to-maturity (“HTM”).
Securities classified as trading assets are discussed in Note 3.
Predominantly all of the Firm’s AFS and HTM investment securities (the “investment securities portfolio”) are held by Treasury and CIO in connection with its asset-liability management objectives.
At December 31, 2015, the investment securities portfolio consisted of debt securities with an average credit rating of AA+ (based upon external ratings where available, and where not available, based primarily upon internal ratings which correspond to ratings as defined by S&P and Moody’s).
AFS securities are carried at fair value on the Consolidated balance sheets.
Unrealized gains and losses, after any applicable hedge accounting adjustments, are reported as net increases or decreases to accumulated other comprehensive income/ (loss).
The specific identification method is used to determine realized gains and losses on AFS securities, which are included in securities gains/(losses) on the Consolidated statements of income.
HTM debt securities, which management has the intent and ability to hold until maturity, are carried at amortized cost on the Consolidated balance sheets.
For both AFS and HTM debt securities, purchase discounts or premiums are generally amortized into interest income over the contractual life of the security.
During 2014, the Firm transferred U. S.  government agency mortgage-backed securities and obligations of U. S.  states and municipalities with a fair value of $19.3 billion from AFS to HTM.
These securities were transferred at fair value, and the transfer was a non-cash transaction.
AOCI included net pretax unrealized losses of $9 million on the securities at the date of transfer.
The transfer reflected the Firm’s intent to hold the securities to maturity in order to reduce the impact of price volatility on AOCI and certain capital measures under Basel III.
Structured note products by balance sheet classification and risk component The following table presents the fair value of the structured notes issued by the Firm, by balance sheet classification and the primary risk type.
## Table 2 ##
Note 4 – Credit risk concentrations Concentrations of credit risk arise when a number of clients, counterparties or customers are engaged in similar business activities or activities in the same geographic region, or when they have similar economic features that would cause their ability to meet contractual obligations to be similarly affected by changes in economic conditions.
JPMorgan Chase regularly monitors various segments of its credit portfolios to assess potential credit risk concentrations and to obtain additional collateral when deemed necessary and permitted under the Firm’s agreements.
Senior management is significantly involved in the credit approval and review process, and risk levels are adjusted as needed to reflect the Firm’s risk appetite.
In the Firm’s consumer portfolio, concentrations are evaluated primarily by product and by U. S.  geographic region, with a key focus on trends and concentrations at the portfolio level, where potential credit risk concentrations can be remedied through changes in underwriting policies and portfolio guidelines.
In the wholesale portfolio, credit risk concentrations are evaluated primarily by industry and monitored regularly on both an aggregate portfolio level and on an individual client or counterparty basis.
The Firm’s wholesale exposure is managed through loan syndications and participations, loan sales, securitizations, credit derivatives, master netting agreements, collateral and other risk-reduction techniques.
For additional information on loans, see Note 12.
The Firm does not believe that its exposure to any particular loan product (e. g. , option ARMs), or industry segment (e. g. , real estate), or its exposure to residential real estate loans with high LTV ratios, results in a significant concentration of credit risk.
Terms of loan products and collateral coverage are included in the Firm’s assessment when extending credit and establishing its allowance for loan losses.
Table of Contents Company Stock Performance The following graph shows a five-year comparison of cumulative total shareholder return, calculated on a dividend reinvested basis, for the Company, the S&P 500 Composite Index (the “S&P 500”) and the S&P Computers (Hardware) Index (the “Industry Index”).
The graph assumes $100 was invested in each of the Company’s common stock, the S&P 500, and the Industry Index on September 30, 2003.
Data points on the graph are annual.
Note that historic stock price performance is not necessarily indicative of future stock price performance.
## Table 3 ##
THE AES CORPORATION NOTES TO CONSOLIDATED FINANCIAL STATEMENTS—(Continued) DECEMBER 31, 2011, 2010, AND 2009 Restricted Stock Units With Market and Performance Conditions—Restricted stock units were issued to officers of the Company during 2011 that contain market and performance conditions.50% percent of the RSUs contained in the award include a market condition and the remaining 50% include a performance condition.
Vesting will occur if the applicable continued employment conditions are satisfied and (a) for the units subject to the market condition the Total Stockholder Return (“TSR”) on AES common stock exceeds the TSR of the Standard and Poor’s 500 (“S&P 500”) over the three-year measurement period beginning on January 1, 2011 and ending on December 31, 2013 and (b) for the units subject to the performance condition if the actual Cash Value Added (“CVA”) meets the performance target over the three-year measurement period of beginning on January 1, 2011 and ending on December 31, 2013.
In all circumstances, restricted stock units granted by AES do not entitle the holder the right, or obligate AES, to settle the restricted stock unit in cash or other assets of AES.
Restricted stock units with a market condition were awarded to officers of the Company in previous years and contained only the market condition measuring the TSR on AES common stock.
These units were required to be held for an additional two years subsequent to vesting before they could be converted into shares and become transferable.
There is no such requirement for the shares granted during 2011.
The effect of the market condition on restricted stock units issued to officers of the Company is reflected in the award’s fair value on the grant date for the year ended December 31, 2011.
A factor of 137% was applied to the closing price of the Company’s stock on the date of grant to estimate the fair value to reflect the market condition for the portion of RSUs with market conditions granted during the year ended December 31, 2011.
RSUs that included a market condition granted during the year ended December 31, 2011, 2010 and 2009 had a grant date fair value per RSU of $17.68, $11.57 and $6.68, respectively.
The fair value of the RSUs with a performance condition had a grant date fair value of $12.88 equal to the closing price of the Company’s stock on the grant date.
The Company believes that it is probable that the performance condition will be met.
This will continue to be evaluated throughout the performance period.
The total grant date fair value of RSUs with market and performance conditions granted in 2011 was $12 million.
If the factor was not applied to reflect the market condition for RSUs issued to officers, the total grant date fair value of RSUs with a market condition granted during the year ended December 31, 2011 would have decreased by $2 million.
The following table summarizes the components of the Company’s stock-based compensation related to its RSUs granted with market and performance conditions recognized in the Company’s consolidated financial statements:
## Table 4 ##
(1) Amount represents fair market value on the date of conversion.
(2) RSUs granted in 2008 with a market condition did not vest in 2011 because the TSR on AES common stock did not exceed the TSR of the S&P 500 over the three year vesting period.
n acquisition-related costs that includes approximately $17 million for involuntary terminations, change-in-control payments, relocation and related costs, and approximately $9 million of estimated costs to cancel contractual commitments.
We expect that substantially all of the amounts accrued at December 31, 2007 will be paid within the next twelve months.
A rollforward of the components of our accrual for Guidant-related exit and other costs is as follows:
## Table 5 ##
2005 Acquisitions In March 2005, we acquired 100 percent of the fully diluted equity of Advanced Stent Technologies, Inc.  (AST) for approximately 3.6 million shares of our common stock, valued at approximately $120 million on the date of acquisition, plus potential future payments contingent upon certain regulatory and performancerelated milestones.
AST is a developer of stent delivery systems that are designed to address coronary artery disease in bifurcated vessels.
The acquisition was intended to provide us with an expanded stent technology and intellectual property portfolio.
In connection with our expense and head count reduction plan discussed in our Management’s Discussion and Analysis included in Item 7 of this Form 10-K, during 2007, we decided to suspend further significant funding of research and development associated with this project and may or may not decide to pursue its completion.
As a result, we recorded a charge of $21 million to amortization expense in 2007, related to the impairment of the remaining AST intangible assets.
In April 2005, we acquired 100 percent of the fully diluted equity of TriVascular, Inc.  for approximately $65 million, in addition to our previous investments and notes issued of approximately $45 million.
TriVascular is a developer of medical devices and procedures used for treating abdominal aortic aneurysms (AAA).
The acquisition was intended to expand our vascular surgery technology portfolio.
During 2006, management cancelled the TriVascular AAA stent-graft program.
The program cancellation was due principally to forecasted increases in time and costs to complete the development of the stent-graft and to receive regulatory approval.
The cancellation of the TriVascular AAA program resulted in the shutdown of our facility in Santa Rosa, California.
During 2006, we recorded charges to research and development expenses of approximately $20 million associated primarily with write-downs of fixed assets, and $10 million associated with severance and related costs incurred in connection with the cancellation of the program.
In addition, we recorded an impairment charge related to the remaining TriVascular intangible assets and reversed our accrual for contingent payments recorded in the initial purchase accounting.
The effect of the write-off of these assets and liabilities was a $23 million charge to amortization expense and a $67 million credit to purchased research and development during 2006.
In April 2005, we acquired 100 percent of the fully diluted equity of CryoVascular Systems, Inc.  for approximately $50 million, in addition to our previous investments of approximately $10 million and potential future earn-out payments contingent upon CryoVascular achieving certain performance related-milestones.
CryoVascular is a developer and manufacturer of a proprietary angioplasty device to treat atherosclerotic disease of the legs and other peripheral arteries, which we previously distributed.
The acquisition was intended to expand our peripheral vascular technology portfolio.
In June 2005, we completed our acquisition of 100 percent of the fully diluted equity of Rubicon Medical Corporation for approximately $70 million, in addition to our previous investments of approximately $20 million.
We may also be required to make earn-out payments in the future that are contingent upon Rubicon achieving certain regulatory and performance related-milestones.
Rubicon is a developer of embolic protection filters for use in interventional cardiovascular procedures.
The acquisition was intended to strengthen our leadership position in interventional cardiovascular procedures.
In 2006, we wrote off $21 million of the intangible assets to amortization expense associated with developed technology obtained as part of the acquisition.
The write-off of the Rubicon developed technology resulted from a management decision to redesign the first generation of the technology and concentrate resources on the commercialization of the second-generation product.
Contingent Consideration Certain of our business combinations involve the payment of contingent consideration.
Payment of the additional consideration is generally contingent upon the acquired companies’ reaching certain performance milestones, including attaining specified
PRUDENTIAL FINANCIAL, INC.
Supplemental Combining Statements of Financial Position December 31, 2006 and 2005 (in millions)
## Table 6 ##

Tables referenced above, in order (Table 0 first):
<table><tr><td>Year ended December 31,(in millions)</td><td>2014</td><td>2013</td><td>2012</td></tr><tr><td>Asset management fees</td><td></td><td></td><td></td></tr><tr><td>Investment management fees<sup>(a)</sup></td><td>$9,169</td><td>$8,044</td><td>$6,744</td></tr><tr><td>All other asset management fees<sup>(b)</sup></td><td>477</td><td>505</td><td>357</td></tr><tr><td>Total asset management fees</td><td>9,646</td><td>8,549</td><td>7,101</td></tr><tr><td>Total administration fees<sup>(c)</sup></td><td>2,179</td><td>2,101</td><td>2,135</td></tr><tr><td>Commissions and other fees</td><td></td><td></td><td></td></tr><tr><td>Brokerage commissions</td><td>2,270</td><td>2,321</td><td>2,331</td></tr><tr><td>All other commissions and fees</td><td>1,836</td><td>2,135</td><td>2,301</td></tr><tr><td>Total commissions and fees</td><td>4,106</td><td>4,456</td><td>4,632</td></tr><tr><td>Total asset management, administration and commissions</td><td>$15,931</td><td>$15,106</td><td>$13,868</td></tr></table>
<table><tr><td>Year ended December 31,(in millions)</td><td>2015</td><td>2014</td><td>2013</td></tr><tr><td>Legal expense</td><td>$2,969</td><td>$2,883</td><td>$11,143</td></tr><tr><td>Federal Deposit Insurance Corporation-related (“FDIC”) expense</td><td>1,227</td><td>1,037</td><td>1,496</td></tr></table>
<table><tr><td></td><td colspan="4">December 31, 2017</td><td colspan="4">December 31, 2016</td></tr><tr><td>(in millions)</td><td>Long-term debt</td><td>Short-term borrowings</td><td>Deposits</td><td>Total</td><td>Long-term debt</td><td>Short-term borrowings</td><td>Deposits</td><td>Total</td></tr><tr><td>Risk exposure</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Interest rate</td><td>$22,056</td><td>$69</td><td>$8,058</td><td>$30,183</td><td>$16,296</td><td>$184</td><td>$4,296</td><td>$20,776</td></tr><tr><td>Credit</td><td>4,329</td><td>1,312</td><td>—</td><td>5,641</td><td>3,267</td><td>225</td><td>—</td><td>3,492</td></tr><tr><td>Foreign exchange</td><td>2,841</td><td>147</td><td>38</td><td>3,026</td><td>2,365</td><td>135</td><td>6</td><td>2,506</td></tr><tr><td>Equity</td><td>17,581</td><td>7,106</td><td>6,548</td><td>31,235</td><td>14,831</td><td>8,234</td><td>5,481</td><td>28,546</td></tr><tr><td>Commodity</td><td>230</td><td>15</td><td>4,468</td><td>4,713</td><td>488</td><td>37</td><td>1,811</td><td>2,336</td></tr><tr><td>Total structured notes</td><td>$47,037</td><td>$8,649</td><td>$19,112</td><td>$74,798</td><td>$37,247</td><td>$8,815</td><td>$11,594</td><td>$57,656</td></tr></table>
<table><tr><td></td><td>Sep-03</td><td>Sep-04</td><td>Sep-05</td><td>Sep-06</td><td>Sep-07</td><td>Sep-08</td></tr><tr><td>Apple Inc.</td><td>$100</td><td>$187</td><td>$517</td><td>$743</td><td>$1,481</td><td>$1,097</td></tr><tr><td>S&P<sup>©</sup>500</td><td>$100</td><td>$114</td><td>$128</td><td>$142</td><td>$165</td><td>$129</td></tr><tr><td>S&P<sup>©</sup>Computer Hardware</td><td>$100</td><td>$104</td><td>$119</td><td>$128</td><td>$188</td><td>$158</td></tr></table>
<table><tr><td></td><td colspan="3">December 31,</td></tr><tr><td></td><td>2011</td><td>2010</td><td>2009</td></tr><tr><td></td><td colspan="3">(in millions)</td></tr><tr><td>RSU expense before income tax</td><td>$5</td><td>$4</td><td>$4</td></tr><tr><td>Tax benefit</td><td>-1</td><td>-1</td><td>-1</td></tr><tr><td>RSU expense, net of tax</td><td>$4</td><td>$3</td><td>$3</td></tr><tr><td>Total value of RSUs converted<sup>-1</sup></td><td>$—</td><td>$3</td><td>$4</td></tr><tr><td>Total fair value of RSUs vested<sup>-2</sup></td><td>$—</td><td>$—</td><td>$—</td></tr></table>
<table><tr><td></td><td>Workforce Reductions</td><td>Relocation Costs</td><td>Contractual Commitments</td><td>Total</td></tr><tr><td>Balance at January 1, 2006</td><td></td><td></td><td></td><td></td></tr><tr><td>Purchase price adjustments</td><td>$190</td><td>$15</td><td>$30</td><td>$235</td></tr><tr><td>Charges utilized</td><td>-27</td><td>-5</td><td>-5</td><td>-37</td></tr><tr><td>Balance at December 31, 2006</td><td>163</td><td>10</td><td>25</td><td>198</td></tr><tr><td>Purchase price adjustments</td><td>-63</td><td>-2</td><td>-7</td><td>-72</td></tr><tr><td>Charges utilized</td><td>-85</td><td>-6</td><td>-9</td><td>-100</td></tr><tr><td>Balance at December 31, 2007</td><td>$15</td><td>$2</td><td>$9</td><td>$26</td></tr></table>
<table><tr><td></td><td colspan="3"> 2006</td><td colspan="3"> 2005</td></tr><tr><td></td><td> Financial Services Businesses</td><td> Closed Block Business</td><td> Consolidated</td><td> Financial Services Businesses</td><td> Closed Block Business</td><td> Consolidated</td></tr><tr><td> ASSETS</td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Fixed maturities:</td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Available for sale, at fair value</td><td>$112,043</td><td>$50,773</td><td>$162,816</td><td>$105,188</td><td>$49,246</td><td>$154,434</td></tr><tr><td>Held to maturity, at amortized cost</td><td>3,469</td><td>—</td><td>3,469</td><td>3,249</td><td>—</td><td>3,249</td></tr><tr><td>Trading account assets supporting insurance liabilities, at fair value</td><td>14,262</td><td>—</td><td>14,262</td><td>13,781</td><td>—</td><td>13,781</td></tr><tr><td>Other trading account assets, at fair value</td><td>2,209</td><td>—</td><td>2,209</td><td>1,443</td><td>—</td><td>1,443</td></tr><tr><td>Equity securities, available for sale, at fair value</td><td>4,331</td><td>3,772</td><td>8,103</td><td>3,856</td><td>3,216</td><td>7,072</td></tr><tr><td>Commercial loans</td><td>18,421</td><td>7,318</td><td>25,739</td><td>17,177</td><td>7,264</td><td>24,441</td></tr><tr><td>Policy loans</td><td>3,472</td><td>5,415</td><td>8,887</td><td>2,967</td><td>5,403</td><td>8,370</td></tr><tr><td>Securities purchased under agreements to resell</td><td>153</td><td>—</td><td>153</td><td>413</td><td>—</td><td>413</td></tr><tr><td>Other long-term investments</td><td>3,780</td><td>965</td><td>4,745</td><td>3,266</td><td>973</td><td>4,239</td></tr><tr><td>Short-term investments</td><td>3,183</td><td>1,851</td><td>5,034</td><td>2,565</td><td>1,394</td><td>3,959</td></tr><tr><td>Total investments</td><td>165,323</td><td>70,094</td><td>235,417</td><td>153,905</td><td>67,496</td><td>221,401</td></tr><tr><td>Cash and cash equivalents</td><td>7,243</td><td>1,346</td><td>8,589</td><td>5,493</td><td>2,306</td><td>7,799</td></tr><tr><td>Accrued investment income</td><td>1,429</td><td>713</td><td>2,142</td><td>1,358</td><td>709</td><td>2,067</td></tr><tr><td>Reinsurance recoverables</td><td>1,958</td><td>—</td><td>1,958</td><td>3,548</td><td>—</td><td>3,548</td></tr><tr><td>Deferred policy acquisition costs</td><td>9,854</td><td>1,009</td><td>10,863</td><td>8,357</td><td>1,081</td><td>9,438</td></tr><tr><td>Other assets</td><td>16,997</td><td>837</td><td>17,834</td><td>15,069</td><td>893</td><td>15,962</td></tr><tr><td>Separate account assets</td><td>177,463</td><td>—</td><td>177,463</td><td>153,159</td><td>—</td><td>153,159</td></tr><tr><td> TOTAL ASSETS</td><td>$380,267</td><td>$73,999</td><td>$454,266</td><td>$340,889</td><td>$72,485</td><td>$413,374</td></tr><tr><td> LIABILITIES AND ATTRIBUTED EQUITY</td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td> LIABILITIES</td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Future policy benefits</td><td>$56,245</td><td>$50,706</td><td>$106,951</td><td>$51,759</td><td>$50,113</td><td>$101,872</td></tr><tr><td>Policyholders’ account balances</td><td>75,090</td><td>5,562</td><td>80,652</td><td>70,091</td><td>5,568</td><td>75,659</td></tr><tr><td>Policyholders’ dividends</td><td>526</td><td>3,456</td><td>3,982</td><td>696</td><td>3,717</td><td>4,413</td></tr><tr><td>Reinsurance payables</td><td>1,458</td><td>—</td><td>1,458</td><td>3,069</td><td>—</td><td>3,069</td></tr><tr><td>Securities sold under agreements to repurchase</td><td>5,747</td><td>5,734</td><td>11,481</td><td>6,801</td><td>5,716</td><td>12,517</td></tr><tr><td>Cash collateral for loaned securities</td><td>4,082</td><td>3,283</td><td>7,365</td><td>3,425</td><td>2,393</td><td>5,818</td></tr><tr><td>Income taxes</td><td>2,920</td><td>188</td><td>3,108</td><td>2,136</td><td>78</td><td>2,214</td></tr><tr><td>Securities sold but not yet purchased</td><td>277</td><td>—</td><td>277</td><td>223</td><td>—</td><td>223</td></tr><tr><td>Short-term debt</td><td>10,798</td><td>1,738</td><td>12,536</td><td>9,447</td><td>1,667</td><td>11,114</td></tr><tr><td>Long-term debt</td><td>9,673</td><td>1,750</td><td>11,423</td><td>6,520</td><td>1,750</td><td>8,270</td></tr><tr><td>Other liabilities</td><td>14,298</td><td>380</td><td>14,678</td><td>11,909</td><td>374</td><td>12,283</td></tr><tr><td>Separate account liabilities</td><td>177,463</td><td>—</td><td>177,463</td><td>153,159</td><td>—</td><td>153,159</td></tr><tr><td>Total liabilities</td><td>358,577</td><td>72,797</td><td>431,374</td><td>319,235</td><td>71,376</td><td>390,611</td></tr><tr><td> COMMITMENTS AND CONTINGENT LIABILITIES</td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td> ATTRIBUTED EQUITY</td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Accumulated other comprehensive income</td><td>496</td><td>23</td><td>519</td><td>1,108</td><td>126</td><td>1,234</td></tr><tr><td>Other attributed equity</td><td>21,194</td><td>1,179</td><td>22,373</td><td>20,546</td><td>983</td><td>21,529</td></tr><tr><td>Total attributed equity</td><td>21,690</td><td>1,202</td><td>22,892</td><td>21,654</td><td>1,109</td><td>22,763</td></tr><tr><td> TOTAL LIABILITIES AND ATTRIBUTED EQUITY</td><td>$380,267</td><td>$73,999</td><td>$454,266</td><td>$340,889</td><td>$72,485</td><td>$413,374</td></tr></table>

Question: What's the average of Future policy benefits LIABILITIES of 2006 Consolidated, and Interest rate of December 31, 2017 Deposits ?
Answer: 57504.5
Reasoning program: add(106951.0,8058.0), divide(#0,const_2)