ADOBE SYSTEMS INCORPORATED NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (Continued) 81 Foreign Currency Translation We translate assets and liabilities of foreign subsidiaries, whose functional currency is their local currency, at exchange rates in effect at the balance sheet date.
We translate revenue and expenses at the monthly average exchange rates.
We include accumulated net translation adjustments in stockholders’ equity as a component of accumulated other comprehensive income.
Property and Equipment We record property and equipment at cost less accumulated depreciation and amortization.
Property and equipment are depreciated using the straight-line method over their estimated useful lives ranging from 1 to 5 years for computers and equipment, 1 to 6 years for furniture and fixtures and up to 35 years for buildings.
Leasehold improvements are amortized using the straight-line method over the lesser of the remaining respective lease term or useful lives.
Goodwill, Purchased Intangibles and Other Long-Lived Assets We review our goodwill for impairment annually, or more frequently, if facts and circumstances warrant a review.
We completed our annual impairment test in the second quarter of fiscal 2009 and determined that there was no impairment.
Goodwill is assigned to one or more reporting segments on the date of acquisition.
We evaluate goodwill for impairment by comparing the fair value of each of our reporting segments to its carrying value, including the associated goodwill.
To determine the fair values, we use the market approach based on comparable publicly traded companies in similar lines of businesses and the income approach based on estimated discounted future cash flows.
Our cash flow assumptions consider historical and forecasted revenue, operating costs and other relevant factors.
We amortize intangible assets with finite lives over their estimated useful lives and review them for impairment whenever an impairment indicator exists.
We continually monitor events and changes in circumstances that could indicate carrying amounts of our long-lived assets, including our intangible assets may not be recoverable.
When such events or changes in circumstances occur, we assess recoverability by determining whether the carrying value of such assets will be recovered through the undiscounted expected future cash flows.
If the future undiscounted cash flows are less than the carrying amount of these assets, we recognize an impairment loss based on the excess of the carrying amount over the fair value of the assets.
We did not recognize any intangible asset impairment charges in fiscal 2009, 2008 or 2007.
Our intangible assets are amortized over their estimated useful lives of 1 to 13 years as shown in the table below.
Amortization is based on the pattern in which the economic benefits of the intangible asset will be consumed.
## Table 0 ##
Software Development Costs Capitalization of software development costs for software to be sold, leased, or otherwise marketed begins upon the establishment of technological feasibility, which is generally the completion of a working prototype that has been certified as having no critical bugs and is a release candidate.
Amortization begins once the software is ready for its intended use, generally based on the pattern in which the economic benefits will be consumed.
To date, software development costs incurred between completion of a working prototype and general availability of the related product have not been material.
Revenue Recognition Our revenue is derived from the licensing of software products, consulting, hosting services and maintenance and support.
Primarily, we recognize revenue when persuasive evidence of an arrangement exists, we have delivered the product or performed the service, the fee is fixed or determinable and collection is probable.
MetLife, Inc.  Notes to the Consolidated Financial Statements — (Continued) Concentrations of Credit Risk (Fixed Maturity Securities) — Residential Mortgage-Backed Securities.
The Company’s residential mortgage-backed securities consist of the following holdings at:
## Table 1 ##
Collateralized mortgage obligations are a type of mortgage-backed security that creates separate pools or tranches of pass-through cash flows for different classes of bondholders with varying maturities.
Pass-through mortgage-backed securities are a type of assetbacked security that is secured by a mortgage or collection of mortgages.
The monthly mortgage payments from homeowners pass from the originating bank through an intermediary, such as a government agency or investment bank, which collects the payments, and for fee, remits or passes these payments through to the holders of the pass-through securities.
At December 31, 2008, the exposures in the Company’s residential mortgage-backed securities portfolio consist of agency, prime, and alternative residential mortgage loans (“Alt-A”) securities of 68%, 23%, and 9% of the total holdings, respectively.
At December 31, 2008 and 2007, $33.3 billion and $54.7 billion, respectively, or 92% and 99% respectively of the residential mortgage-backed securities were rated Aaa/AAA by Moody’s Investors Service (“Moody’s”), S&P, or Fitch Ratings (“Fitch”).
The majority of the agency residential mortgagebacked securities are guaranteed or otherwise supported by the Federal National Mortgage Association, the Federal Home Loan Mortgage Corporation or the Government National Mortgage Association.
Prime residential mortgage lending includes the origination of residential mortgage loans to the most credit-worthy customers with high quality credit profiles.
Alt-A residential mortgage loans are a classification of mortgage loans where the risk profile of the borrower falls between prime and sub-prime.
At December 31, 2008 and 2007, the Company’s Alt-A residential mortgage-backed securities exposure was $3.4 billion and $6.3 billion, respectively, with an unrealized loss of $1,963 million and $139 million, respectively.
At December 31, 2008 and December 31, 2007, $2.1 billion and $6.3 billion, respectively, or 63% and 99%, respectively, of the Company’s Alt-A residential mortgage-backed securities were rated Aa/AA or better by Moody’s, S&P or Fitch.
In December 2008, certain Alt-A residential mortgage-backed securities experienced ratings downgrades from investment grade to below investment grade, contributing to the decrease year over year cited above in those securities rated Aa/AA or better.
At December 31, 2008 the Company’s Alt-A holdings are distributed as follows: 23% 2007 vintage year, 25% 2006 vintage year; and 52% in the 2005 and prior vintage years.
In January 2009, Moody’s revised its loss projections for Alt-A residential mortgage-backed securities, and the Company anticipates that Moody’s will be downgrading virtually all 2006 and 2007 vintage year Alt-A securities to below investment grade, which will increase the percentage of our Alt-A residential mortgage-backed securities portfolio that will be rated below investment grade.
Vintage year refers to the year of origination and not to the year of purchase.
Concentrations of Credit Risk (Fixed Maturity Securities) — Commercial Mortgage-Backed Securities.
At December 31, 2008 and 2007, the Company’s holdings in commercial mortgage-backed securities was $12.6 billion and $17.0 billion, respectively, at estimated fair value.
At December 31, 2008 and 2007, $11.8 billion and $14.9 billion, respectively, of the estimated fair value, or 93% and 88%, respectively, of the commercial mortgage-backed securities were rated Aaa/AAA by Moody’s, S&P, or Fitch.
At December 31, 2008, the rating distribution of the Company’s commercial mortgage-backed securities holdings was as follows: 93% Aaa, 4% Aa, 1% A, 1% Baa, and 1% Ba or below.
At December 31, 2008, 84% of the holdings are in the 2005 and prior vintage years.
At December 31, 2008, the Company had no exposure to CMBX securities and its holdings of commercial real estate collateralized debt obligations (“CRE-CDO”) securities was $121 million at estimated fair value.
Concentrations of Credit Risk (Fixed Maturity Securities) — Asset-Backed Securities.
At December 31, 2008 and 2007, the Company’s holdings in asset-backed securities was $10.5 billion and $10.6 billion, respectively, at estimated fair value.
The Company’s asset-backed securities are diversified both by sector and by issuer.
At December 31, 2008 and 2007, $7.9 billion and $5.7 billion, respectively, or 75% and 54%, respectively, of total asset-backed securities were rated Aaa/AAA by Moody’s, S&P or Fitch.
At December 31, 2008, the largest exposures in the Company’s asset-backed securities portfolio were credit card receivables, residential mortgage-backed securities backed by sub-prime mortgage loans, automobile receivables and student loan receivables of 49%, 10%, 10% and 10% of the total holdings, respectively.
Sub-prime mortgage lending is the origination of residential mortgage loans to customers with weak credit profiles.
At December 31, 2008 and 2007, the Company had exposure to fixed maturity securities backed by sub-prime mortgage loans with estimated fair values of $1.1 billion and $2.0 billion, respectively, and unrealized losses of $730 million and $198 million, respectively.
At December 31, 2008, 37% of the asset-backed securities backed by sub-prime mortgage loans have been guaranteed by financial guarantee insurers, of which 19% and 37% were guaranteed by financial guarantee insurers who were Aa and Baa rated, respectively.
Concentrations of Credit Risk (Equity Securities).
The Company is not exposed to any concentrations of credit risk of any single issuer greater than 10% of the Company’s stockholders’ equity in its equity securities holdings.
December 31,
## Table 2 ##
Years Ended December 31,
## Table 3 ##
(1) On July 1, 2005, the Company completed the acquisition of The Travelers Insurance Company, excluding certain assets, most significantly, Primerica, from Citigroup Inc.  (“Citigroup”), and substantially all of Citigroup’s international insurance businesses.
The 2005 selected financial data includes total revenues and total expenses of $966 million and $577 million, respectively, from the date of the acquisition.
(2) Discontinued Operations:
Information for pension plans with an accumulated benefit obligation in excess of plan assets is as follows:
## Table 4 ##
Information for pension and other postretirement benefit plans with a projected benefit obligation in excess of plan assets is as follows:
## Table 5 ##
Pension and Other Postretirement Benefit Plan Obligations Pension Plan Obligations Obligations, both PBO and ABO, of the defined benefit pension plans are determined using a variety of actuarial assumptions, from which actual results may vary.
Some of the more significant of these assumptions include the discount rate used to determine the present value of future benefit payments, the expected rate of compensation increases and average expected retirement age.
Assumptions used in determining pension plan obligations were as follows:

Tables referenced above, in order (Table 0 first):
<table><tr><td></td><td>Weighted Average Useful Life (years)</td></tr><tr><td>Purchased technology</td><td>7</td></tr><tr><td>Localization</td><td>1</td></tr><tr><td>Trademarks</td><td>7</td></tr><tr><td>Customer contracts and relationships</td><td>10</td></tr><tr><td>Other intangibles</td><td>2</td></tr></table>
<table><tr><td></td><td colspan="4"> December 31,</td></tr><tr><td></td><td colspan="2">2008</td><td colspan="2"> 2007</td></tr><tr><td></td><td> Estimated </td><td>% of</td><td> Estimated </td><td> % of </td></tr><tr><td></td><td> Fair Value</td><td>Total</td><td> Fair Value</td><td> Total</td></tr><tr><td></td><td colspan="4"> (In millions)</td></tr><tr><td>Residential mortgage-backed securities:</td><td></td><td></td><td></td><td></td></tr><tr><td>Collateralized mortgage obligations</td><td>$26,025</td><td>72.2%</td><td>$36,303</td><td>66.0%</td></tr><tr><td>Pass-through securities</td><td>10,003</td><td>27.8</td><td>18,692</td><td>34.0</td></tr><tr><td>Total residential mortgage-backed securities</td><td>$36,028</td><td>100.0%</td><td>$54,995</td><td>100.0%</td></tr></table>
<table><tr><td></td><td colspan="5">December 31,</td></tr><tr><td></td><td>2008</td><td>2007</td><td>2006</td><td>2005</td><td>2004</td></tr><tr><td></td><td colspan="5">(In millions)</td></tr><tr><td> Balance Sheet Data -1</td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Assets:</td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>General account assets</td><td>$380,839</td><td>$399,007</td><td>$383,758</td><td>$354,857</td><td>$271,137</td></tr><tr><td>Separate account assets</td><td>120,839</td><td>160,142</td><td>144,349</td><td>127,855</td><td>86,755</td></tr><tr><td>Total assets -2</td><td>$501,678</td><td>$559,149</td><td>$528,107</td><td>$482,712</td><td>$357,892</td></tr><tr><td>Liabilities:</td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Life and health policyholder liabilities -4</td><td>$286,019</td><td>$262,652</td><td>$253,284</td><td>$244,683</td><td>$182,443</td></tr><tr><td>Property and casualty policyholder liabilities -4</td><td>3,126</td><td>3,324</td><td>3,453</td><td>3,490</td><td>3,180</td></tr><tr><td>Short-term debt</td><td>2,659</td><td>667</td><td>1,449</td><td>1,414</td><td>1,445</td></tr><tr><td>Long-term debt</td><td>9,667</td><td>9,100</td><td>8,822</td><td>9,088</td><td>7,006</td></tr><tr><td>Collateral financing arrangements</td><td>5,192</td><td>4,882</td><td>—</td><td>—</td><td>—</td></tr><tr><td>Junior subordinated debt securities</td><td>3,758</td><td>4,075</td><td>3,381</td><td>2,134</td><td>—</td></tr><tr><td>Payables for collateral under securities loaned and other transactions</td><td>31,059</td><td>44,136</td><td>45,846</td><td>34,515</td><td>28,678</td></tr><tr><td>Other</td><td>15,625</td><td>34,992</td><td>33,725</td><td>30,432</td><td>25,561</td></tr><tr><td>Separate account liabilities</td><td>120,839</td><td>160,142</td><td>144,349</td><td>127,855</td><td>86,755</td></tr><tr><td>Total liabilities -2</td><td>477,944</td><td>523,970</td><td>494,309</td><td>453,611</td><td>335,068</td></tr><tr><td>Stockholders’ Equity</td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Preferred stock, at par value</td><td>1</td><td>1</td><td>1</td><td>1</td><td>—</td></tr><tr><td>Common stock, at par value</td><td>8</td><td>8</td><td>8</td><td>8</td><td>8</td></tr><tr><td>Additional paid-in capital</td><td>15,811</td><td>17,098</td><td>17,454</td><td>17,274</td><td>15,037</td></tr><tr><td>Retained earnings -5</td><td>22,403</td><td>19,884</td><td>16,574</td><td>10,865</td><td>6,608</td></tr><tr><td>Treasury stock, at cost</td><td>-236</td><td>-2,890</td><td>-1,357</td><td>-959</td><td>-1,785</td></tr><tr><td>Accumulated other comprehensive income (loss) (6)</td><td>-14,253</td><td>1,078</td><td>1,118</td><td>1,912</td><td>2,956</td></tr><tr><td>Total stockholders’ equity</td><td>23,734</td><td>35,179</td><td>33,798</td><td>29,101</td><td>22,824</td></tr><tr><td>Total liabilities and stockholders’ equity</td><td>$501,678</td><td>$559,149</td><td>$528,107</td><td>$482,712</td><td>$357,892</td></tr></table>
<table><tr><td></td><td colspan="5">Years Ended December 31,</td></tr><tr><td></td><td>2008</td><td> 2007</td><td> 2006</td><td> 2005</td><td>2004</td></tr><tr><td></td><td colspan="5">(In millions, except per share data)</td></tr><tr><td> Other Data -1</td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Net income available to common shareholders</td><td>$3,084</td><td>$4,180</td><td>$6,159</td><td>$4,651</td><td>$2,758</td></tr><tr><td>Return on common equity -7</td><td>11.2%</td><td>12.9%</td><td>20.9%</td><td>18.6%</td><td>12.5%</td></tr><tr><td>Return on common equity, excluding accumulated other comprehensive income (loss)</td><td>9.1%</td><td>13.3%</td><td>22.1%</td><td>20.7%</td><td>14.4%</td></tr><tr><td> EPS Data -1</td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Income from Continuing Operations Available to Common Shareholders Per Common Share</td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Basic</td><td>$4.60</td><td>$5.33</td><td>$3.65</td><td>$3.85</td><td>$3.26</td></tr><tr><td>Diluted</td><td>$4.54</td><td>$5.20</td><td>$3.60</td><td>$3.82</td><td>$3.24</td></tr><tr><td>Income (Loss) from Discontinued Operations Per Common Share</td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Basic</td><td>$-0.41</td><td>$0.29</td><td>$4.44</td><td>$2.36</td><td>$0.52</td></tr><tr><td>Diluted</td><td>$-0.40</td><td>$0.28</td><td>$4.39</td><td>$2.34</td><td>$0.52</td></tr><tr><td>Cumulative Effect of a Change in Accounting Per Common Share -3</td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Basic</td><td>$—</td><td>$—</td><td>$—</td><td>$—</td><td>$-0.11</td></tr><tr><td>Diluted</td><td>$—</td><td>$—</td><td>$—</td><td>$—</td><td>$-0.11</td></tr><tr><td>Net Income Available to Common Shareholders Per Common Share</td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Basic</td><td>$4.19</td><td>$5.62</td><td>$8.09</td><td>$6.21</td><td>$3.67</td></tr><tr><td>Diluted</td><td>$4.14</td><td>$5.48</td><td>$7.99</td><td>$6.16</td><td>$3.65</td></tr><tr><td>Dividends Declared Per Common Share</td><td>$0.74</td><td>$0.74</td><td>$0.59</td><td>$0.52</td><td>$0.46</td></tr></table>
<table><tr><td></td><td colspan="2"> December 31,</td></tr><tr><td></td><td> 2008</td><td> 2007</td></tr><tr><td></td><td colspan="2"> (In millions)</td></tr><tr><td>Projected benefit obligation</td><td>$708</td><td>$597</td></tr><tr><td>Accumulated benefit obligation</td><td>$590</td><td>$517</td></tr><tr><td>Fair value of plan assets</td><td>$—</td><td>$—</td></tr></table>
<table><tr><td></td><td colspan="2"> December 31,</td></tr><tr><td></td><td> 2008</td><td> 2007</td></tr><tr><td>Weighted average discount rate</td><td>6.60%</td><td>6.65%</td></tr><tr><td>Rate of compensation increase</td><td>3.5% - 7.5%</td><td>3.5% - 8%</td></tr><tr><td>Average expected retirement age</td><td>63</td><td>63</td></tr></table>

Question: How many Income (Loss) from Discontinued Operations Per Common Share exceed the average of Income (Loss) from Discontinued Operations Per Common Share in 2006?
Answer: 1