?
The increase in the volume of claims by currently unimpaired plaintiffs; ?
Claims filed under the non-aggregate premises or operations section of general liability policies; ?
The number of insureds seeking bankruptcy protection and the effect of prepackaged bankruptcies; ?
Diverging legal interpretations; and ?
With respect to environmental claims, the difficulty in estimating the allocation of remediation cost among various parties.
After carefully considering the results of the ground-up analysis, which AIG updates on an annual basis, as well as all of the above factors, including the recent report year experience, AIG increased its gross asbestos reserves by $200 million and increased its net asbestos reserves by $30 million.
Additionally, during 2008 an amount of adverse incurred loss development pertaining to asbestos was reflected which was primarily attributed to several large defendants, the effect of which was largely offset by one large favorable settlement.
Upon completion of the environmental top-down report year analysis performed in the fourth quarter of 2008, no adjustment to gross and net reserves was recognized.
Additionally, during 2008 a moderate amount of favorable gross incurred loss development pertaining to environmental was reflected which was primarily attributable to recent favorable experience which was fully insured, resulting in no favorable net development on environmental net reserves.
A summary of reserve activity, including estimates for applicable IBNR, relating to asbestos and environmental claims separately and combined appears in the table below.
The vast majority of such claims arise from policies written in 1984 and prior years.
The current environmental policies that AIG underwrites on a claims-made basis have been excluded from the table below.
## Table 0 ##
All amounts pertain to policies underwritten in prior years, primarily to policies issued in 1984 and prior.
American International Group, Inc. , and Subsidiaries $200 million for Japan and Taiwan only.
No assurance can be given that AIG will be able to obtain this level of coverage in 2009.
Reinsurance Recoverable General reinsurance recoverable assets are comprised of: ?
Balances due from reinsurers for indemnity losses and loss expenses billed to, but not yet collected from, reinsurers (Paid Losses Recoverable); ?
Ultimate ceded reserves for indemnity losses and expenses, including reserves for claims reported but not yet paid and estimates for IBNR (collectively, Ceded Loss Reserves); and ?
Ceded Reserves for Unearned Premiums.
At December 31, 2008, reinsurance assets of $21.9 billion include Paid Losses Recoverable of $1.3 billion and Ceded Loss Reserves of $16.8 billion, and $4.2 billion of Ceded Reserves for Unearned Premiums.
The methods used to estimate IBNR and to establish the resulting ultimate losses involve projecting the frequency and severity of losses over multiple years and are continually reviewed and updated by management.
Any adjustments are reflected in income currently.
It is AIG’s belief that the ceded reserves for losses and loss expenses at December 31, 2008 reflect the ultimate losses recoverable.
Actual losses may differ from the reserves currently ceded.
AIG manages the credit risk in its reinsurance relationships by transacting with reinsurers that it considers financially sound, and when necessary AIG requires reinsurers to post substantial collateral in the form of funds, securities and/or irrevocable letters of credit.
This collateral can be drawn on for amounts that remain unpaid beyond specified time periods on an individual reinsurer basis.
At December 31, 2008, approximately 55 percent of the reinsurance assets were from unauthorized reinsurers.
The terms authorized and unauthorized pertain to regulatory categories, not creditworthiness.
More than 52 percent of these balances were collateralized, permitting statutory recognition.
Additionally, with the approval of insurance regulators, AIG posted approximately $1.6 billion of letters of credit issued by commercial banks and $2.9 billion of trust in favor of certain General Insurance companies to permit those companies statutory recognition of balances otherwise uncollateralized at December 31, 2008.
The remaining 45 percent of the reinsurance assets were from authorized reinsurers.
At December 31, 2008, approximately 84 percent of the balances with respect to authorized reinsurers are from reinsurers rated A (excellent) or better, as rated by A. M.  Best, or A (strong) or better, as rated by S&P.
These ratings are measures of financial strength.
The following table provides information for each reinsurer representing in excess of five percent of AIG’s total reinsurance assets:
## Table 1 ##
(a) The financial strength ratings reflect the ratings of the various reinsurance subsidiaries of the companies listed as of February 18, 2009.
(b) Excludes collateral held in excess of applicable treaty balances.
(c) Excludes Equitas gross reinsurance assets that are unrated, which are less than five percent of AIG’s general reinsurance assets.
American International Group, Inc. , and Subsidiaries 2007 and 2006 Comparison Foreign General Insurance operating income decreased in 2007 compared to 2006, due primarily to decreases in net investment income and statutory underwriting profit.
Net investment income in 2006 included income of $424 million from unit investment trusts (UCITS) adjustments.
Underwriting profit decreased due to losses from the June 2007 U. K.  floods, an increase in severe but non-catastrophic losses and higher frequency of non-severe losses compared to 2006, partially offset by higher favorable loss development on prior accident years.
Net premiums written increased 14 percent (10 percent in original currency) in 2007 compared to 2006, reflecting growth in commercial and consumer lines driven by new business from both established and new distribution channels, including Central Insurance Co.  Ltd.  in Taiwan acquired in late 2006.
Net premiums written for commercial lines increased due to new business in the U. K.  and Europe and decreases in the use of reinsurance, partially offset by declines in premium rates.
Growth in consumer lines in Latin America, Asia and Europe also contributed to the increase.
Net premiums written for the Lloyd’s syndicate Ascot (Ascot) and Aviation declined due to rate decreases and increased market competition.
The 2007 loss ratio increased a total of 1.7 points compared to 2006.
Losses of $90 million from the June 2007 U. K.  floods added 0.7 points to the loss ratio and higher severe but non-catastrophic losses and higher loss frequency for personal accident business in Japan and personal lines business in Asia and Latin America added 1.6 points to the loss ratio.
Partially offsetting these increases was favorable loss development on prior accident years of $286 million in 2007 compared to $183 million in 2006, which decreased the loss ratio by 0.6 points.
The 2007 expense ratio increased 1.3 points compared to 2006.
This increase reflected the cost of realigning certain legal entities through which Foreign General Insurance operates and the increased significance of consumer lines of business, which have higher acquisition costs.
These factors contributed 0.7 points to the 2007 expense ratio.
Liability for unpaid claims and claims adjustment expense The following table presents the components of the General Insurance gross liability for unpaid claims and claims adjustment expense (loss reserves) by major lines of business on a statutory annual statement basis:*
## Table 2 ##
* Presented by lines of business pursuant to statutory reporting requirements as prescribed by the National Association of Insurance Commissioners.
The depreciable lives of production facilities within the Merchant Gases segment are principally 15 years.
Customer contracts associated with products produced at these types of facilities typically have a much shorter term.
The depreciable lives of production facilities within the Electronics and Performance Materials segment, where there is not an associated long-term supply agreement, range from 10 to 15 years.
These depreciable lives have been determined based on historical experience combined with judgment on future assumptions such as technological advances, potential obsolescence, competitors’ actions, etc.
Management monitors its assumptions and may potentially need to adjust depreciable life as circumstances change.
A change in the depreciable life by one year for production facilities within the Merchant Gases and Electronics and Performance Materials segments for which there is not an associated long-term customer supply agreement would impact annual depreciation expense as summarized below:
## Table 3 ##
Impairment of Assets Plant and Equipment Plant and equipment held for use is grouped for impairment testing at the lowest level for which there are identifiable cash flows.
Impairment testing of the asset group occurs whenever events or changes in circumstances indicate that the carrying amount of the assets may not be recoverable.
Such circumstances would include a significant decrease in the market value of a long-lived asset grouping, a significant adverse change in the manner in which the asset grouping is being used or in its physical condition, a history of operating or cash flow losses associated with the use of the asset grouping, or changes in the expected useful life of the long-lived assets.
If such circumstances are determined to exist, an estimate of undiscounted future cash flows produced by that asset group is compared to the carrying value to determine whether impairment exists.
If an asset group is determined to be impaired, the loss is measured based on the difference between the asset group’s fair value and its carrying value.
An estimate of the asset group’s fair value is based on the discounted value of its estimated cash flows.
Assets to be disposed of by sale are reported at the lower of carrying amount or fair value less cost to sell.
The assumptions underlying cash flow projections represent management’s best estimates at the time of the impairment review.
Factors that management must estimate include industry and market conditions, sales volume and prices, costs to produce, inflation, etc.
Changes in key assumptions or actual conditions that differ from estimates could result in an impairment charge.
We use reasonable and supportable assumptions when performing impairment reviews and cannot predict the occurrence of future events and circumstances that could result in impairment charges.
Goodwill The acquisition method of accounting for business combinations currently requires us to make use of estimates and judgments to allocate the purchase price paid for acquisitions to the fair value of the net tangible and identifiable intangible assets.
Goodwill represents the excess of the aggregate purchase price over the fair value of net assets of an acquired entity.
Goodwill, including goodwill associated with equity affiliates of $126.4, was $1,780.2 as of 30 September 2013.
The majority of our goodwill is assigned to reporting units within the Merchant Gases and Electronics and Performance Materials segments.
Goodwill increased in 2013, primarily as a result of the EPCO and WCG acquisitions in Merchant Gases during the third quarter.
Disclosures related to goodwill are included in Note 10, Goodwill, to the consolidated financial statements.
We perform an impairment test annually in the fourth quarter of the fiscal year.
In addition, goodwill would be tested more frequently if changes in circumstances or the occurrence of events indicated that potential impairment exists.
The tests are done at the reporting unit level, which is defined as one level below the operating segment for which discrete financial information is available and whose operating results are reviewed by segment managers regularly.
Currently, we have four business segments and thirteen reporting units.
Reporting units are primarily based on products and geographic locations within each business segment.
As part of the goodwill impairment testing, and as permitted under the accounting guidance, we have the option to first assess qualitative factors to determine whether it is more likely than not that the fair value of a reporting unit is less than its carrying value.
If we choose not to complete a qualitative assessment for a given reporting unit, or if the 39

Tables referenced above, in order (Table 0 first):
<table><tr><td></td><td colspan="6">As of or for the Years Ended December 31,</td></tr><tr><td></td><td colspan="2">2008</td><td colspan="2">2007</td><td colspan="2">2006</td></tr><tr><td></td><td>Gross</td><td>Net</td><td>Gross</td><td>Net</td><td>Gross</td><td>Net</td></tr><tr><td></td><td colspan="6">(In millions)</td></tr><tr><td>Asbestos:</td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Liability for unpaid claims and claims adjustment expense at beginning of year</td><td>$3,864</td><td>$1,454</td><td>$4,523</td><td>$1,889</td><td>$4,501</td><td>$1,840</td></tr><tr><td>Losses and loss expenses incurred<i>*</i></td><td>273</td><td>53</td><td>96</td><td>5</td><td>572</td><td>267</td></tr><tr><td>Losses and loss expenses paid<i>*</i></td><td>-694</td><td>-307</td><td>-755</td><td>-440</td><td>-550</td><td>-218</td></tr><tr><td>Liability for unpaid claims and claims adjustment expense at end of year</td><td>$3,443</td><td>$1,200</td><td>$3,864</td><td>$1,454</td><td>$4,523</td><td>$1,889</td></tr><tr><td>Environmental:</td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Liability for unpaid claims and claims adjustment expense at beginning of year</td><td>$515</td><td>$237</td><td>$629</td><td>$290</td><td>$969</td><td>$410</td></tr><tr><td>Losses and loss expenses incurred<i>*</i></td><td>-44</td><td>-2</td><td>10</td><td>13</td><td>-231</td><td>-59</td></tr><tr><td>Losses and loss expenses paid<i>*</i></td><td>-54</td><td>-41</td><td>-124</td><td>-66</td><td>-109</td><td>-61</td></tr><tr><td>Liability for unpaid claims and claims adjustment expense at end of year</td><td>$417</td><td>$194</td><td>$515</td><td>$237</td><td>$629</td><td>$290</td></tr><tr><td>Combined:</td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Liability for unpaid claims and claims adjustment expense at beginning of year</td><td>$4,379</td><td>$1,691</td><td>$5,152</td><td>$2,179</td><td>$5,470</td><td>$2,250</td></tr><tr><td>Losses and loss expenses incurred<i>*</i></td><td>229</td><td>51</td><td>106</td><td>18</td><td>341</td><td>208</td></tr><tr><td>Losses and loss expenses paid<i>*</i></td><td>-748</td><td>-348</td><td>-879</td><td>-506</td><td>-659</td><td>-279</td></tr><tr><td>Liability for unpaid claims and claims adjustment expense at end of year</td><td>$3,860</td><td>$1,394</td><td>$4,379</td><td>$1,691</td><td>$5,152</td><td>$2,179</td></tr></table>
<table><tr><td> At December 31, 2008</td><td> S&P   Rating(a)</td><td> A.M.   Best   Rating(a)</td><td> Gross   Reinsurance   Assets</td><td>Percent of Reinsurance Assets, Net</td><td> Collateral   Held(b)</td><td> Uncollateralized   Reinsurance   Assets</td></tr><tr><td></td><td colspan="6"> (In millions)</td></tr><tr><td>Reinsurer:</td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Swiss Reinsurance Group of Companies</td><td>A+</td><td>A+</td><td>$1,665</td><td>7.3%</td><td>$380</td><td>$1,285</td></tr><tr><td>Berkshire Hathaway Group of Companies</td><td>AAA</td><td>A++</td><td>$1,341</td><td>5.8%</td><td>$131</td><td>$1,210</td></tr><tr><td>Munich Reinsurance Group of Companies</td><td>AA-</td><td>A+</td><td>$1,274</td><td>5.6%</td><td>$539</td><td>$735</td></tr><tr><td>Lloyd’s Syndicates — Lloyd’s of London<i>(c)</i></td><td>A+</td><td>A</td><td>$1,051</td><td>4.6%</td><td>$128</td><td>$923</td></tr></table>
<table><tr><td></td><td colspan="2"> At 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>Other liability occurrence</td><td>$19,773</td><td>$20,580</td></tr><tr><td>Workers’ compensation</td><td>15,170</td><td>15,568</td></tr><tr><td>Other liability claims made</td><td>13,189</td><td>13,878</td></tr><tr><td>International</td><td>11,786</td><td>7,036</td></tr><tr><td>Auto liability</td><td>5,593</td><td>6,068</td></tr><tr><td>Property</td><td>5,201</td><td>4,274</td></tr><tr><td>Mortgage guaranty/credit</td><td>3,137</td><td>1,426</td></tr><tr><td>Reinsurance</td><td>3,102</td><td>3,127</td></tr><tr><td>Products liability</td><td>2,400</td><td>2,416</td></tr><tr><td>Medical malpractice</td><td>2,210</td><td>2,361</td></tr><tr><td>Aircraft</td><td>1,693</td><td>1,623</td></tr><tr><td>Accident and health</td><td>1,451</td><td>1,818</td></tr><tr><td>Commercial multiple peril</td><td>1,163</td><td>1,900</td></tr><tr><td>Fidelity/surety</td><td>1,028</td><td>1,222</td></tr><tr><td>Other</td><td>2,362</td><td>2,203</td></tr><tr><td>Total</td><td>$89,258</td><td>$85,500</td></tr></table>
<table><tr><td></td><td>Decrease LifeBy 1 Year</td><td>Increase Life By 1 Year</td></tr><tr><td>Merchant Gases</td><td>$30</td><td>$-20</td></tr><tr><td>Electronics and Performance Materials</td><td>$16</td><td>$-10</td></tr></table>

Question: what is the depreciation expense with the production facilities within the electronics and performance materials segment accumulated in 10 years?
Answer: 100
Reasoning program: multiply(10,10)