Net Income Attributable to Cummins Inc.  and Diluted Earnings Per Share Attributable to Cummins Inc.  Net income and diluted earnings per share attributable to Cummins Inc.  decreased primarily due to lower gross margin as a percentage of sales, mainly driven by unfavorable product mix and lower volumes, particularly in the Engine segment and Power Generation segment, a higher effective tax rate of 25.1 percent versus 23.5 percent in 2012, lower equity, royalty and interest income from investees, mainly due to the acquisition of the North American distributors, and higher selling, general and administrative expenses.
These decreases were partially offset by lower research, development and engineering expenses.
Diluted earnings per share for 2013 benefited $0.06 from lower shares outstanding, primarily due to purchases under the stock repurchase program.
OPERATING SEGMENT RESULTS Our reportable operating segments, which consist of the Engine, Distribution, Components and Power Generation segments, use segment EBIT (defined as earnings before interest expense, taxes and noncontrolling interests) as a primary basis for the chief operating decision-maker to evaluate the performance of each of our operating segments.
Segment amounts exclude certain expenses not specifically identifiable to segments.
The accounting policies of our operating segments are the same as those applied in our Consolidated Financial Statements.
We prepared the financial results of our operating segments on a basis that is consistent with the manner in which we internally disaggregate financial information to assist in making internal operating decisions.
We have allocated certain common costs and expenses, primarily corporate functions, among segments differently than we would for stand-alone financial information prepared in accordance with accounting principles generally accepted in the United States of America (GAAP).
These include certain costs and expenses of shared services, such as information technology, human resources, legal and finance.
We also do not allocate debt-related items, actuarial gains or losses, prior service costs or credits, changes in cash surrender value of corporate owned life insurance or income taxes to individual segments.
Segment EBIT may not be consistent with measures used by other companies.
Following is a discussion of operating results for each of our business segments.
Engine Segment Results Financial data for the Engine segment was as follows:
## Table 0 ##
The expected long-term return on plan assets is used in calculating the net periodic pension cost.
We considered several factors in developing our expected rate of return on plan assets.
The long-term rate of return considers historical returns and expected returns on current and projected asset allocations and is generally applied to a five-year average market value of return.
Projected returns are based primarily on broad, publicly traded fixed income and equity indices and forward-looking estimates of active portfolio and investment management.
As of December 31, 2014, based upon our target asset allocations, it is anticipated that our U. S.  investment policy will generate an average annual return over the 10-year projection period equal to or in excess of 7.5 percent approximately 20 percent of the time while returns of 8.0 percent or greater are anticipated 15 percent of the time.
We expect additional positive returns from active investment management.
The 2014 one-year return of 13.3 percent, combined with the very favorable returns since 2010, has resulted in approximately $470 million of actuarial gains in accumulated other comprehensive income over the past five years.
Based on the historical returns and forward-looking return expectations, we believe an investment return assumption of 7.5 percent per year in 2015 for U. S.  pension assets is reasonable.
The methodology used to determine the rate of return on pension plan assets in the U. K.  was based on establishing an equityrisk premium over current long-term bond yields adjusted based on target asset allocations.
As of December 31, 2014, based upon our target asset allocations, it is anticipated that our U. K.  investment policy will generate an average annual return over the 20-year projection period equal to or in excess of 5.2 percent approximately 50 percent of the time while returns of 6.1 percent or greater are anticipated 25 percent of the time.
We expect additional positive returns from active investment management.
The one-year return for our U. K.  plan was 16.8 percent for 2014, and similar to our U. S.  plan, the strong returns over the past five years have resulted in approximately $285 million of actuarial gains in accumulated other comprehensive income.
Our strategy with respect to our investments in pension plan assets is to be invested with a long-term outlook.
Therefore, the risk and return balance of our asset portfolio should reflect a long-term horizon.
Based on the historical returns and forward-looking return expectations, we believe an investment return assumption of 5.8 percent in 2015 for U. K.  pension assets is reasonable.
Our pension plan asset allocations at December 31, 2014 and 2013 and target allocation for 2015 are as follows:
## Table 1 ##
The differences between the actual return on plan assets and expected long-term return on plan assets are recognized in the asset value used to calculate net periodic cost over five years.
The table below sets forth the expected return assumptions used to develop our pension cost for the period 2012-2014 and our expected rate of return for 2015.
## Table 2 ##
A lower expected rate of return will increase our net periodic pension cost and reduce profitability.
GAAP for pensions offers various acceptable alternatives to account for the differences that eventually arise between the estimates used in the actuarial valuations and the actual results.
It is acceptable to delay or immediately recognize these differences.
Under the delayed recognition alternative, changes in pension obligation (including those resulting from plan amendments) and changes in the value of assets set aside to meet those obligations are not recognized in net periodic pension cost as they occur but are recognized initially in comprehensive income and subsequently amortized as components of net periodic pension cost systematically and gradually over future periods.
In addition to this approach, GAAP also allows immediate recognition of actuarial gains or losses.
Immediate recognition introduces volatility in financial results.
We have chosen to delay recognition and amortize actuarial differences over future periods.
If we adopted the immediate recognition approach, we would record a loss of $897 million ($614 million after-tax) from cumulative actuarial net losses for our U. S.  and U. K.  pension plans.
Notes to Consolidated Financial Statements Regulatory Tax Examinations The firm is subject to examination by the U. S.  Internal Revenue Service (IRS) and other taxing authorities in jurisdictions where the firm has significant business operations, such as the United Kingdom, Japan, Hong Kong, Korea and various states, such as New York.
The tax years under examination vary by jurisdiction.
The firm believes that during 2013, certain audits have a reasonable possibility of being completed.
The firm does not expect completion of these audits to have a material impact on the firm’s financial condition but it may be material to operating results for a particular period, depending, in part, on the operating results for that period.
The table below presents the earliest tax years that remain subject to examination by major jurisdiction.

Tables referenced above, in order (Table 0 first):
<table><tr><td></td><td></td><td></td><td></td><td colspan="4">Favorable/(Unfavorable)</td></tr><tr><td></td><td colspan="3">Years ended December 31,</td><td colspan="2">2014 vs. 2013</td><td colspan="2">2013 vs. 2012</td></tr><tr><td>In millions</td><td>2014</td><td>2013</td><td>2012</td><td>Amount</td><td>Percent</td><td>Amount</td><td>Percent</td></tr><tr><td>External sales</td><td>$8,437</td><td>$8,270</td><td>$9,101</td><td>$167</td><td>2%</td><td>$-831</td><td>-9%</td></tr><tr><td>Intersegment sales</td><td>2,525</td><td>1,743</td><td>1,632</td><td>782</td><td>45%</td><td>111</td><td>7%</td></tr><tr><td>Total sales</td><td>10,962</td><td>10,013</td><td>10,733</td><td>949</td><td>9%</td><td>-720</td><td>-7%</td></tr><tr><td>Depreciation and amortization</td><td>207</td><td>205</td><td>192</td><td>-2</td><td>-1%</td><td>-13</td><td>-7%</td></tr><tr><td>Research, development and engineering expenses</td><td>438</td><td>416</td><td>433</td><td>-22</td><td>-5%</td><td>17</td><td>4%</td></tr><tr><td>Equity, royalty and interest income from investees</td><td>147</td><td>136</td><td>127</td><td>11</td><td>8%</td><td>9</td><td>7%</td></tr><tr><td>Interest income</td><td>12</td><td>16</td><td>11</td><td>-4</td><td>-25%</td><td>5</td><td>45%</td></tr><tr><td>Segment EBIT</td><td>1,225</td><td>1,041</td><td>1,248</td><td>184</td><td>18%</td><td>-207</td><td>-17%</td></tr><tr><td></td><td></td><td></td><td></td><td colspan="2">Percentage Points</td><td colspan="2">Percentage Points</td></tr><tr><td>Segment EBIT as a percentage of total sales</td><td>11.2%</td><td>10.4%</td><td>11.6%</td><td></td><td>0.8</td><td></td><td>-1.2</td></tr></table>
<table><tr><td></td><td colspan="3">U.S. Plans</td><td colspan="3">U.K. Plans</td></tr><tr><td></td><td>Target Allocation</td><td colspan="2">Percentage of Plan Assets at December 31,</td><td>Target Allocation</td><td colspan="2">Percentage of Plan Assets at December 31,</td></tr><tr><td>Investment description</td><td>2015</td><td>2014</td><td>2013</td><td>2015</td><td>2014</td><td>2013</td></tr><tr><td>Fixed income</td><td>64.0%</td><td>65.7%</td><td>57.4%</td><td>50.0%</td><td>56.0%</td><td>46.9%</td></tr><tr><td>Equity securities</td><td>22.0%</td><td>22.9%</td><td>30.5%</td><td>25.5%</td><td>32.0%</td><td>39.5%</td></tr><tr><td>Real estate/other</td><td>14.0%</td><td>11.4%</td><td>12.1%</td><td>24.5%</td><td>12.0%</td><td>13.6%</td></tr><tr><td>Total</td><td>100.0%</td><td>100.0%</td><td>100.0%</td><td>100.0%</td><td>100.0%</td><td>100.0%</td></tr></table>
<table><tr><td></td><td colspan="4">Long-term Expected Return Assumptions</td></tr><tr><td></td><td>2015</td><td>2014</td><td>2013</td><td>2012</td></tr><tr><td>U.S. plans</td><td>7.50%</td><td>7.50%</td><td>8.00%</td><td>8.00%</td></tr><tr><td>U.K. plans</td><td>5.80%</td><td>5.80%</td><td>5.80%</td><td>6.50%</td></tr></table>

Question: What will External sales be like in 2015 if it develops with the same increasing rate as current? (in million)
Answer: 8607.37
Reasoning program: subtract(8437,8270), multiply(8437,#0), divide(#1,8270), add(8437,#2)