Notes to Consolidated Financial Statements Gains and Losses on Financial Assets and Financial Liabilities Accounted for at Fair Value Under the Fair Value Option The table below presents the gains and losses recognized as a result of the firm electing to apply the fair value option to certain financial assets and financial liabilities.
These gains and losses are included in “Market making” and “Other principal transactions.
” The table below also includes gains and losses on the embedded derivative component of hybrid financial instruments included in unsecured short-term borrowings and unsecured long-term borrowings.
These gains and losses would have been recognized under other U. S.  GAAP even if the firm had not elected to account for the entire hybrid instrument at fair value.
The amounts in the table exclude contractual interest, which is included in “Interest income” and “Interest expense,” for all instruments other than hybrid financial instruments.
See Note 23 for further information about interest income and interest expense.
## Table 0 ##
1.
Primarily consists of gains/(losses) on certain reinsurance contracts and certain transfers accounted for as receivables rather than purchases.2.
Includes gains/(losses) on the embedded derivative component of hybrid financial instruments of $(814) million, $2.01 billion, and $(1.49) billion as of December 2012, December 2011 and December 2010, respectively.3.
Includes gains/(losses) on the embedded derivative component of hybrid financial instruments of $(887) million, $1.80 billion and $(1.32) billion as of December 2012, December 2011 and December 2010, respectively.4.
Primarily consists of gains/(losses) on certain insurance contracts.5.
Primarily consists of gains/(losses) on resale and repurchase agreements, securities borrowed and loaned and deposits.
Excluding the gains and losses on the instruments accounted for under the fair value option described above, “Market making” and “Other principal transactions” primarily represent gains and losses on “Financial instruments owned, at fair value” and “Financial instruments sold, but not yet purchased, at fair value.
”
2001, in addition to experience based annual premium adjustments, resulted in this dramatic increase.
Increased rent and facilities expenses in our European operations of $4.6 million and higher domestic property taxes of $1.8 million have also contributed to the dollar increase in facilities expenses.
Transportation Our transportation expenses are influenced by several variables including total number of vehicles, owned versus leased vehicles, use of subcontracted couriers, fuel expenses, and maintenance.
For the years ended December 31, 2002 and 2001 our fleet of vehicles used in operations totaled 2,140 and 2,032, respectively, of which 1,429 and 1,269, respectively, were under operating leases.
The net increase in vehicles is primarily attributable to an increase of 40 vehicles in our secure shredding division that were either acquired through acquisitions or added to support growth in the business.
We reduced our operating lease expense by $0.6 million during 2002 as a result of our fleet leasing program, which has benefited from an overall reduction in interest rates and our improving credit rating.
The results of our ongoing transportation efficiency projects and the completion of our conversions to the SafeKeeper Pluss system have been significant in reducing transportation expenses, including fuel and outside courier fees, as a percentage of consolidated revenues.
In 2002 we had an overall reduction in fuel consumption and a decrease in fuel expense of $0.4 million in spite of an average increase in the price per gallon of fuel during 2002.
We also benefited from a $0.9 million decline in subcontracted courier expenses, which we believe is the result of better management of internal transportation resources.
Our improvements in transportation have been partially offset by increased vehicle insurance and repair costs of $0.7 million and $0.9 million, respectively, for the year ended December 31, 2002 over the year ended December 31, 2001, as a result of the increased size of our fleet.
We experienced a $2.0 million increase in transportation expenses in our European operations, which is primarily attributable to the growth of operations and is also impacted by the weakening of the U. S.  dollar in comparison to the British pound sterling in 2002 versus 2001.
Product Cost of Sales and Other Cost of Sales Product and other cost of sales are highly correlated to complementary revenue streams.
Product cost of sales for the year ended December 31, 2002 was consistent with the year ended December 31, 2001 as a percentage of product revenues.
The decrease in other cost of sales of $2.4 million is directly attributable to decreases in variable expenses from our changing mix of complementary services and will vary as our mix of special projects changes from period to period.
Selling, General and Administrative Expenses Selling, general and administrative expenses are comprised of the following expenses
## Table 1 ##
in accordance with SFAS No.142.
See Note 2(g) to Notes to Consolidated Financial Statements and ‘‘—Critical Accounting Policies—Accounting for Acquisitions.
’’ Merger-related expenses are certain expenses directly related to our merger with Pierce Leahy that cannot be capitalized and include system conversion costs, costs of exiting certain facilities, severance, relocation and pay-to-stay payments and other transaction-related costs.
Merger-related expenses were $0.8 million (0.1% of consolidated revenues) for the year ended 2002 compared to $3.7 million (0.3% of consolidated revenues) for the same period of 2001.
All merger related activities associated with the Pierce Leahy merger were completed in 2002.
Interest Expense, Net Consolidated interest expense, net increased $1.9 million, or 1.4%, to $136.6 million for the year ended December 31, 2002 from $134.7 million for the year ended December 31, 2001.
This increase was primarily attributable to $6.2 million of interest expense associated with 17 properties within one of our synthetic lease facilities and increased long-term borrowings through our 2001 bond offerings.
These increases were offset by a decline in our overall weighted average interest rate resulting from a general decline in interest rates coupled with our refinancing efforts.
Other (Income) Expense, Net Consolidated other income, net was $3.4 million for the year ended December 31, 2002 compared to other expense, net of $18.4 million for the year ended December 31, 2001.
Significant items included in other (income) expense, net include the following:
## Table 2 ##
Foreign currency gains of $5.0 million based on period-end exchange rates were recorded in the year ended December 31, 2002 primarily due to the strengthening of the Canadian dollar and British pound sterling against the U. S.  dollar as these currencies relate to our intercompany balances with our Canadian and European subsidiaries.
During the year ended December 31, 2001, the Canadian dollar had weakened compared to the U. S.  dollar and was the primary reason for the foreign currency loss of $10.4 million, based on period-end exchange rates.
The loss on investments is the result of a $6.9 million impairment charge taken on our investment in convertible preferred stock of a technology development company in the third quarter of 2001.
In 2002, we recorded $0.9 million of similar writedowns.
The decrease in loss on investments is also attributable to a gain of $2.1 million recorded on the sale of a property held by one of our European subsidiaries during the second quarter of 2002 offset by losses recorded on disposals of software and write-downs of assets held for sale of $1.1 million and $0.9 million, respectively.
No such gains or losses were recorded in 2001.
Provision for Income Taxes The provision for income taxes was $49.3 million for the year ended December 31, 2002 compared to $26.0 million for the year ended December 31, 2001.
The effective rate was 41.1% for the year ended December 31, 2002 and the primary reconciling item between the statutory rate of 35% and the effective rate is state income taxes (net of federal benefit).
The effective rate was (320.2%) for the year ended December 31, 2001.
During 2001, we amortized non-deductible goodwill for book purposes, however, as result of the adoption of SFAS No.142 in 2002, goodwill amortization ceased, thereby
FFO (NAREIT) and FFO (Normalized) Funds from operations (“FFO”) is defined by the National Association of Real Estate Investment Trusts ("NAREIT") and us as net income excluding (i) depreciation on real estate assets and (ii) gain on sale of real estate, net of tax (“FFO (NAREIT)”).
FFO (NAREIT) does not give effect to real estate depreciation because these amounts are computed, under GAAP, to allocate the cost of a property over its useful life.
Because values for well-maintained real estate assets have historically increased or decreased based upon prevailing market conditions, we believe that FFO (NAREIT) provides investors with a clearer view of our operating performance.
Our most directly comparable GAAP measure to FFO (NAREIT) is net income.
Although NAREIT has published a definition of FFO, modifications to FFO (NAREIT) are common among REITs as companies seek to provide financial measures that most meaningfully reflect their particular business.
Our definition of FFO (Normalized) excludes certain items included in FFO (NAREIT) that we believe are not indicative of our core operating results, specifically: (1) (gain) loss on disposal/write-down of property, plant and equipment (excluding real estate), net; (2) intangible impairments; (3) Recall Costs; (4) REIT Costs; (5) other expense (income), net; (6) deferred income taxes and REIT tax adjustments; (7) income (loss) from discontinued operations, net of tax; and (8) gain (loss) on sale of discontinued operations, net of tax.
Reconciliation of Net Income to FFO (NAREIT) and FFO (Normalized) (in thousands):
## Table 3 ##
(1) Includes depreciation expense related to real estate assets (land improvements, buildings, building improvements and racking).
(2) Includes foreign currency transaction gains and losses, net of $58.3 million and $70.9 million in the years ended December 31, 2014 and 2015, respectively.
(3) REIT tax adjustments primarily include the impact of the repatriation of foreign earnings and accounting method changes related to our REIT conversion (including the impact of amended tax returns).
Critical Accounting Policies Our discussion and analysis of our financial condition and results of operations are based upon our Consolidated Financial Statements, which have been prepared in accordance with GAAP.
The preparation of these financial statements requires us to make estimates, judgments and assumptions that affect the reported amounts of assets, liabilities, revenues and expenses, and related disclosure of contingent assets and liabilities at the date of the financial statements and for the period then ended.
On an ongoing basis, we evaluate the estimates used.
We base our estimates on historical experience, actuarial estimates, current conditions and various other assumptions that we believe to be reasonable under the circumstances.
These estimates form the basis for making judgments about the carrying values of assets and liabilities and are not readily apparent from other sources.
Actual results may differ from these estimates.
Our critical accounting policies include the following, which are listed in no particular order:

Tables referenced above, in order (Table 0 first):
<table><tr><td></td><td>Gains/(Losses) on Financial Assets and Financial Liabilities at Fair Value Under the Fair Value Option Year Ended December</td></tr><tr><td><i>in millions</i></td><td>2012</td><td>2011</td><td>2010</td></tr><tr><td>Receivables from customers andcounterparties<sup>1</sup></td><td>$ 190</td><td>$ 97</td><td>$ -97</td></tr><tr><td>Other secured financings</td><td>-190</td><td>-63</td><td>-227</td></tr><tr><td>Unsecured short-term borrowings<sup>2</sup></td><td>-973</td><td>2,149</td><td>-1,455</td></tr><tr><td>Unsecured long-term borrowings<sup>3</sup></td><td>-1,523</td><td>2,336</td><td>-1,169</td></tr><tr><td>Other liabilities and accrued expenses<sup>4</sup></td><td>-1,486</td><td>-911</td><td>50</td></tr><tr><td>Other<sup>5</sup></td><td>-81</td><td>90</td><td>-10</td></tr><tr><td>Total</td><td>$-4,063</td><td>$3,698</td><td>$-2,908</td></tr></table>
<table><tr><td> </td><td> </td><td> </td><td> </td><td></td><td colspan="3">% of Consolidated Revenues</td></tr><tr><td> </td><td> 2001</td><td> 2002</td><td> Dollar Change</td><td>Percent Change</td><td>2001</td><td>2002</td><td>Percent Change (Favorable)/ Unfavorable</td></tr><tr><td> </td><td colspan="3"> (In Thousands)  </td><td></td><td></td><td></td><td></td></tr><tr><td>General and Administrative</td><td>$193,966</td><td>$202,291</td><td>$8,325</td><td>4.3%</td><td>16.4%</td><td>15.3%</td><td>-1.0%</td></tr><tr><td>Sales and Marketing</td><td>48,580</td><td>57,198</td><td>8,618</td><td>17.7%</td><td>4.1%</td><td>4.3%</td><td>0.2%</td></tr><tr><td>Information Technology</td><td>48,663</td><td>52,236</td><td>3,573</td><td>7.3%</td><td>4.1%</td><td>4.0%</td><td>-0.1%</td></tr><tr><td>Bad Debt Expense</td><td>10,334</td><td>11,533</td><td>1,199</td><td>11.6%</td><td>0.9%</td><td>0.9%</td><td>0.0%</td></tr><tr><td>Digital</td><td>5,391</td><td>9,074</td><td>3,683</td><td>68.3%</td><td>0.5%</td><td>0.7%</td><td>0.2%</td></tr><tr><td></td><td>$306,934</td><td>$332,332</td><td>$25,398</td><td>8.3%</td><td>25.9%</td><td>25.2%</td><td>-0.7%</td></tr></table>
<table><tr><td> </td><td> 2001</td><td>2002</td><td>Change</td></tr><tr><td> </td><td colspan="3">(In Thousands)</td></tr><tr><td>Foreign currency transaction (gains) and losses</td><td>$10,437</td><td>$-5,043</td><td>$-15,480</td></tr><tr><td>Loss on investments</td><td>6,900</td><td>827</td><td>-6,073</td></tr><tr><td>Other, net</td><td>1,034</td><td>865</td><td>-169</td></tr><tr><td></td><td>$18,371</td><td>$-3,351</td><td>$-21,722</td></tr></table>
<table><tr><td></td><td colspan="2">Year Ended December 31,</td></tr><tr><td></td><td>2014</td><td>2015</td></tr><tr><td>Net Income</td><td>$328,746</td><td>$125,203</td></tr><tr><td>Add: Real Estate Depreciation-1</td><td>184,170</td><td>178,800</td></tr><tr><td>Gain on Sale of Real Estate, Net of Tax</td><td>-8,307</td><td>-850</td></tr><tr><td>FFO (NAREIT)</td><td>504,609</td><td>303,153</td></tr><tr><td>Add: Loss on Disposal/Write-Down of Property, Plant and Equipment (Excluding Real Estate), Net</td><td>1,065</td><td>3,000</td></tr><tr><td>Recall Costs</td><td>—</td><td>47,014</td></tr><tr><td>REIT Costs</td><td>22,312</td><td>—</td></tr><tr><td>Other Expense, Net-2</td><td>65,187</td><td>98,590</td></tr><tr><td>Deferred Income Taxes and REIT Tax Adjustments-3</td><td>-144,154</td><td>-5,513</td></tr><tr><td>Loss from Discontinued Operations, Net of Tax</td><td>209</td><td>—</td></tr><tr><td>FFO (Normalized)</td><td>$449,228</td><td>$446,244</td></tr></table>

Question: What is the average value of General and Administrative in 2001 and Add: Real Estate Depreciation-1 in 2014 ??
Answer: 189068
Reasoning program: add(193966,184170), divide(#0,const_2)