CITIZENS FINANCIAL GROUP, INC.  NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 135 In May 2014, the FASB issued ASU 2014-09 “Revenue from Contracts with Customers (Topic 606)”.
The ASU requires that revenue from contracts with customers be recognized upon transfer of control of a good or service in the amount of consideration expected to be received.
The ASU also requires new qualitative and quantitative disclosures, including information about contract balances and performance obligations.
The Company’s revenue is balanced between net interest income on financial assets and liabilities, which is explicitly excluded from the scope of the ASU, and noninterest income.
The Company has begun its implementation efforts which include the identification of revenue within the scope of the guidance, as well as the evaluation of related revenue contracts.
Based on this effort, adoption of the ASU is not expected to have a material impact on the timing of revenue recognition.
The Company plans to adopt the revenue recognition guidance in the first quarter of 2018.
NOTE 2 - CASH AND DUE FROM BANKS The Company’s subsidiary banks maintain certain average reserve balances and compensating balances for check clearing and other services with the FRB.
At December 31, 2016 and 2015, the balance of deposits at the FRB amounted to $2.7 billion and $2.0 billion, respectively.
Average balances maintained with the FRB during the years ended December 31, 2016, 2015, and 2014 exceeded amounts required by law for the FRB’s requirements.
All amounts, both required and excess reserves, held at the FRB currently earn interest at a fixed rate of 75 basis points.
The Company recorded interest income on FRB deposits of $7 million, $4 million, and $5 million for the years ended December 31, 2016, 2015, and 2014, respectively, in interest-bearing deposits in banks in the Consolidated Statement of Operations.
NOTE 3 - SECURITIES The following table presents the major components of securities at amortized cost and fair value:
## Table 0 ##
9.
Earnings Per Share Basic earnings per share is calculated by dividing income available to common shareholders by the weighted-average number of shares of common stock outstanding during each period.
Diluted earnings per share (“diluted EPS”) is calculated using income available to common shareholders divided by diluted weightedaverage shares of common stock outstanding during each period.
Potentially dilutive securities include shares of common stock underlying stock options, SOSARs and non-vested stock awards.
Diluted EPS considers the impact of potentially dilutive securities except in periods in which there is a loss because the inclusion of the potential common shares would have an anti-dilutive effect.
SOSARs to purchase 240, 340 and 532 shares of common stock were excluded from the calculation of 2011, 2010 and 2009 diluted EPS, respectively, because they were anti-dilutive.
In addition, 224, 60 and 119 stock awards subject to performance conditions were excluded from the 2011, 2010 and 2009 calculations of diluted EPS.
The following table sets forth the computations of basic and dilutive earnings per share:
## Table 1 ##
10.
Commitments and Contingencies Purchase Obligations The Company enters into various purchase obligations in the ordinary course of business.
Those that are binding primarily relate to amounts owed under contractor and subcontractor agreements, orders submitted for equipment for restaurants under construction, commitment for food purchases, and corporate sponsorships.
As of December 31, 2011, total purchase obligations were $73,455.
Litigation In 2006, Maurizio Antoninetti filed suit against the Company in the U. S.  District Court for the Southern District of California, primarily claiming that the height of the serving line wall in the Company’s restaurants violated the Americans with Disabilities Act, or ADA, as well as California disability laws.
On December 6, 2006, Mr.  Antoninetti filed an additional lawsuit in the same court making the same allegations on a class action basis, on behalf of himself and a purported class of disabled individuals, and a similar class action was filed by James Perkins in U. S.  District Court for the Central District of California on May 7, 2008.
In the individual Antoninetti action, the district court entered a ruling in which it found that although the Company’s counter height violated the ADA, the Company provided the plaintiff with an equivalent facilitation, and awarded attorney’s fees and minimal damages to the plaintiff which the Company has accrued.
The Company and the plaintiff appealed the district court’s ruling to the U. S.  Court of Appeals for the Ninth Circuit, and on July 26, 2010, the appeals court entered a ruling finding that the Company violated the ADA and did not provide the plaintiff with an equivalent facilitation, and remanded the case to the district court.
The district court will now determine the damages and injunctive relief and final award of attorneys fees to which Antoninetti is entitled based on the court of appeals ruling.
2014 vs.  2013 operating profit margin comparisons were unfavorably impacted by: ?
Incremental year-over-year costs associated with restructuring actions and continuing productivity improvement initiatives - 25 basis points ?
The incremental net dilutive effect in 2014 of acquired businesses and acquisition related charges recorded in 2014 associated with the Nobel Biocare acquisition, including transaction costs deemed significant and fair value adjustments to acquired inventory, net of the positive effect of the product line disposition in the third quarter of 2014 - 45 basis points The Company deems acquisition-related transaction costs incurred in a given period to be significant (generally relating to the Company’s larger acquisitions) if it determines that such costs exceed the range of acquisition-related transaction costs typical for the Company in a given period.
Operating profit margins were 17.1% for the year ended December 31, 2013 as compared to 17.3% in 2012.
The following factors impacted year-over-year operating profit margin comparisons.2013 vs.  2012 operating profit margin comparisons were favorably impacted by: ?
Higher 2013 sales volumes and incremental year-over-year cost savings associated with the restructuring actions and continuing productivity improvement initiatives taken in 2012 and 2013, net of incremental year-over-year costs associated with various product development, sales and marketing growth investments - 80 basis points 2013 vs.  2012 operating profit margin comparisons were unfavorably impacted by: ?
The incremental net dilutive effect in 2013 of acquired businesses - 40 basis points ?
The divestiture of the Apex joint venture in 2013.
Prior to the sale, the Company had accounted for its investment in Apex under the equity method - 40 basis points ?
The fourth quarter 2013 impairment of intangible assets associated with a technology investment in the communications business - 15 basis points ?
A 2012 gain relating to the resolution of contingencies with respect to a prior disposition of assets - 5 basis points Business Segments Sales by business segment for the years ended December 31 are as follows ($ in millions):
## Table 2 ##
TEST & MEASUREMENT The Company’s Test & Measurement segment offerings help customers design cutting-edge innovations, keep their businesses up and running and safeguard their network operations.
Danaher's instrument business offers test, measurement and monitoring products that are used in electronic design, manufacturing and advanced technology development, as well as for installation, service and maintenance of electrical, industrial, electronic and calibration applications.
Danaher's communications business is a leading provider of products and solutions used in the design, deployment, monitoring and security of traditional, virtualized, mobile and cloud-based networks operated by communications service providers, hosting service providers, enterprises and government agencies worldwide.
Customers for these products and services include manufacturers of electronic instruments; service, installation and maintenance professionals; manufacturers who design, develop, manufacture and deploy network equipment; and service providers who implement, maintain and manage communications networks and services.
Also included in the Test & Measurement segment are the Company’s mobile tool and wheel service businesses.
The majority of the Aerospace group’s operating costs relate to new aircraft production on firm orders and consist of labor, material, subcontractor and overhead costs.
The costs are accumulated in production lots, recorded in inventory and recognized as operating costs at aircraft delivery based on the estimated average unit cost in a production lot.
While changes in the estimated average unit cost for a production lot impact the level of operating costs, the amount of operating costs reported in a given period is based largely on the number and type of aircraft delivered.
Operating costs in the Aerospace group’s completions and services businesses are recognized generally as incurred.
For new aircraft, operating earnings and margin are a function of the prices of our aircraft, our operational efficiency in manufacturing and outfitting the aircraft, and the mix of large-cabin and mid-cabin aircraft deliveries.
Additional factors affecting the group’s earnings and margin include the volume, mix and profitability of completions and services work performed, the volume of and market for pre-owned aircraft, and the level of general and administrative (G&A) and net research and development (R&D) costs incurred by the group.
In the three defense groups, revenue on long-term government contracts is recognized generally over time as the work progresses, either as the products are produced or as services are rendered.
Typically, revenue is recognized over time using costs incurred to date relative to total estimated costs at completion to measure progress toward satisfying our performance obligations.
Incurred cost represents work performed, which corresponds with, and thereby best depicts, the transfer of control to the customer.
Contract costs include labor, material, overhead and, when appropriate, G&A expenses.
Variances in costs recognized from period to period reflect primarily increases and decreases in production or activity levels on individual contracts.
Because costs are used as a measure of progress, year-over-year variances in cost result in corresponding variances in revenue, which we generally refer to as volume.
Operating earnings and margin in the defense groups are driven by changes in volume, performance or contract mix.
Performance refers to changes in profitability based on adjustments to estimates at completion on individual contracts.
These adjustments result from increases or decreases to the estimated value of the contract, the estimated costs to complete the contract or both.
Therefore, changes in costs incurred in the period compared with prior periods do not necessarily impact profitability.
It is only when total estimated costs at completion on a given contract change without a corresponding change in the contract value that the profitability of that contract may be impacted.
Contract mix refers to changes in the volume of higherversus lower-margin work.
Additionally, higher or lower margins can be inherent in the contract type (e. g. , fixed-price/cost-reimbursable) or type of work (e. g. , development/production).
CONSOLIDATED OVERVIEW 2017 IN REVIEW ?
Outstanding operating performance: ?
Revenue increased to $31 billion with growth in our Aerospace and Combat Systems groups.  ?
Operating earnings of $4.2 billion and operating margin of 13.5% increased 11.9% and 130 basis points, respectively, from 2016.  ?
Return on sales increased 60 basis points from 2016 to 9.4%.  ?
Earnings from continuing operations per diluted share of $9.56 increased 10.6% from 2016.  ?
Free cash flow from operations was 119% of earnings from continuing operations.  ?
$2.9 billion of cash deployed for share repurchases, dividends and business acquisitions, consistent with 2016.  ?
Return on invested capital (ROIC) of 16.8%, 50 basis points higher than 2016.  ?
Robust backlog of $63.2 billion increased nearly $1 billion from 2016, supporting our long-term growth expectations.  ?
Net orders for Gulfstream aircraft increased over 20% from 2016.  ?
Several significant contract awards received in 2017 in our defense groups.
REVIEW OF 2017 VS.  2016
## Table 3 ##
Our consolidated revenue increased in 2017 driven by higher volume across our Combat Systems group and increased revenue from aircraft deliveries and aircraft services in our Aerospace group.
These increases were offset partially by lower C4ISR (command, control, communications, computers, intelligence, surveillance and reconnaissance) solutions revenue in our Information Systems and Technology group.
While revenue increased, operating costs and expenses decreased, resulting in an 11.9% increase in operating earnings and margin growth of 130 basis points.
Operating earnings and margin expanded at each of our business groups in 2017.

Tables referenced above, in order (Table 0 first):
<table><tr><td></td><td colspan="4">December 31, 2016</td><td colspan="4">December 31, 2015</td></tr><tr><td>(in millions)</td><td>Amortized Cost</td><td>Gross Unrealized Gains</td><td>Gross Unrealized Losses</td><td>Fair Value</td><td>Amortized Cost</td><td>Gross Unrealized Gains</td><td>Gross Unrealized Losses</td><td>Fair Value</td></tr><tr><td>Securities Available for Sale</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>U.S. Treasury and other</td><td>$30</td><td>$—</td><td>$—</td><td>$30</td><td>$16</td><td>$—</td><td>$—</td><td>$16</td></tr><tr><td>State and political subdivisions</td><td>8</td><td>—</td><td>—</td><td>8</td><td>9</td><td>—</td><td>—</td><td>9</td></tr><tr><td>Mortgage-backed securities:</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Federal agencies and U.S. government sponsored entities</td><td>19,231</td><td>78</td><td>-264</td><td>19,045</td><td>17,234</td><td>153</td><td>-67</td><td>17,320</td></tr><tr><td>Other/non-agency</td><td>427</td><td>2</td><td>-28</td><td>401</td><td>555</td><td>4</td><td>-37</td><td>522</td></tr><tr><td>Total mortgage-backed securities</td><td>19,658</td><td>80</td><td>-292</td><td>19,446</td><td>17,789</td><td>157</td><td>-104</td><td>17,842</td></tr><tr><td>Total debt securities available for sale</td><td>19,696</td><td>80</td><td>-292</td><td>19,484</td><td>17,814</td><td>157</td><td>-104</td><td>17,867</td></tr><tr><td>Marketable equity securities</td><td>5</td><td>—</td><td>—</td><td>5</td><td>5</td><td>—</td><td>—</td><td>5</td></tr><tr><td>Other equity securities</td><td>12</td><td>—</td><td>—</td><td>12</td><td>12</td><td>—</td><td>—</td><td>12</td></tr><tr><td>Total equity securities available for sale</td><td>17</td><td>—</td><td>—</td><td>17</td><td>17</td><td>—</td><td>—</td><td>17</td></tr><tr><td>Total securities available for sale</td><td>$19,713</td><td>$80</td><td>-$292</td><td>$19,501</td><td>$17,831</td><td>$157</td><td>-$104</td><td>$17,884</td></tr><tr><td>Securities Held to Maturity</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Mortgage-backed securities:</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Federal agencies and U.S. government sponsored entities</td><td>$4,126</td><td>$12</td><td>-$44</td><td>$4,094</td><td>$4,105</td><td>$27</td><td>-$11</td><td>$4,121</td></tr><tr><td>Other/non-agency</td><td>945</td><td>19</td><td>—</td><td>964</td><td>1,153</td><td>23</td><td>—</td><td>1,176</td></tr><tr><td>Total securities held to maturity</td><td>$5,071</td><td>$31</td><td>-$44</td><td>$5,058</td><td>$5,258</td><td>$50</td><td>-$11</td><td>$5,297</td></tr><tr><td>Other Investment Securities, at Fair Value</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Money market mutual fund</td><td>$91</td><td>$—</td><td>$—</td><td>$91</td><td>$65</td><td>$—</td><td>$—</td><td>$65</td></tr><tr><td>Other investments</td><td>5</td><td>—</td><td>—</td><td>5</td><td>5</td><td>—</td><td>—</td><td>5</td></tr><tr><td>Total other investment securities, at fair value</td><td>$96</td><td>$—</td><td>$—</td><td>$96</td><td>$70</td><td>$—</td><td>$—</td><td>$70</td></tr><tr><td>Other Investment Securities, at Cost</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Federal Reserve Bank stock</td><td>$463</td><td>$—</td><td>$—</td><td>$463</td><td>$468</td><td>$—</td><td>$—</td><td>$468</td></tr><tr><td>Federal Home Loan Bank stock</td><td>479</td><td>—</td><td>—</td><td>479</td><td>395</td><td>—</td><td>—</td><td>395</td></tr><tr><td>Total other investment securities, at cost</td><td>$942</td><td>$—</td><td>$—</td><td>$942</td><td>$863</td><td>$—</td><td>$—</td><td>$863</td></tr></table>
<table><tr><td></td><td colspan="3"> Year ended December 31</td></tr><tr><td></td><td> 2011</td><td> 2010</td><td> 2009</td></tr><tr><td>Net income</td><td>$214,945</td><td>$178,981</td><td>$126,845</td></tr><tr><td>Shares:</td><td></td><td></td><td></td></tr><tr><td>Weighted average number of common shares outstanding</td><td>31,217</td><td>31,234</td><td>31,766</td></tr><tr><td>Dilutive stock options and SOSARs</td><td>497</td><td>422</td><td>247</td></tr><tr><td>Dilutive non-vested stock awards</td><td>61</td><td>79</td><td>89</td></tr><tr><td>Diluted weighted-average number of common shares outstanding</td><td>31,775</td><td>31,735</td><td>32,102</td></tr><tr><td>Basic earnings per share</td><td>$6.89</td><td>$5.73</td><td>$3.99</td></tr><tr><td>Diluted earnings per share</td><td>$6.76</td><td>$5.64</td><td>$3.95</td></tr></table>
<table><tr><td></td><td>2014</td><td>2013</td><td>2012</td></tr><tr><td>Test & Measurement</td><td>$3,461.9</td><td>$3,417.3</td><td>$3,381.0</td></tr><tr><td>Environmental</td><td>3,547.3</td><td>3,316.9</td><td>3,063.5</td></tr><tr><td>Life Sciences & Diagnostics</td><td>7,185.7</td><td>6,856.4</td><td>6,485.1</td></tr><tr><td>Dental</td><td>2,193.1</td><td>2,094.9</td><td>2,022.9</td></tr><tr><td>Industrial Technologies</td><td>3,525.8</td><td>3,432.5</td><td>3,307.9</td></tr><tr><td>Total</td><td>$19,913.8</td><td>$19,118.0</td><td>$18,260.4</td></tr></table>
<table><tr><td>Year Ended December 31</td><td>2017</td><td>2016</td><td colspan="2">Variance</td></tr><tr><td>Revenue</td><td>$30,973</td><td>$30,561</td><td>$412</td><td>1.3%</td></tr><tr><td>Operating costs and expenses</td><td>26,796</td><td>26,827</td><td>-31</td><td>-0.1%</td></tr><tr><td>Operating earnings</td><td>4,177</td><td>3,734</td><td>443</td><td>11.9%</td></tr><tr><td>Operating margin</td><td>13.5%</td><td>12.2%</td><td></td><td></td></tr></table>

Question: What is the ratio of Other/non-agency of Amortized Cost in Table 0 to the Operating earnings in Table 3 in 2016?
Answer: 0.25308
Reasoning program: divide(945,3734)