Bristol-Myers Squibb 22 Income Taxes The effective income tax rate on earnings from continuing operations before income taxes and minority interest was 24.1% in 2008, compared with 21.4% in 2007 and 20.7% in 2006.
The increase in the 2008 effective tax rate from 2007 was primarily due to higher pre-tax income in the U. S. , including the gain on sale of ImClone, and earnings mix in high tax jurisdictions in 2008.
Partially off-setting these impacts were lower non-deductible charges in 2008 for acquired in-process research and development expenses and lower ARS impairment charges with little or no tax benefit.
The tax rate in 2008 was favorably impacted by a benefit of $91 million of tax related to the final settlement of the 2002-2003 audit with the Internal Revenue Service.
The 2007 tax rate was unfavorably impacted by the impairment on the Company’s investment in certain ARS with little tax benefit and the non-deductible write-off of acquired in-process research and development expenses related to the acquisition of Adnexus, partially offset by a tax benefit of $105 million in the first quarter of 2007 due to the favorable resolution of certain tax matters with the Internal Revenue Service related to the deductibility of litigation settlement expenses and U.
S foreign tax credits claimed.
The effective tax rate for 2006 was unfavorably impacted by the elimination of tax benefits under Section 936 of the Internal Revenue Code, the treatment of provisions for a portion of certain litigation reserves as non-deductible, partially offset by favorable U. S.  tax legislation enacted in 2006 related to the tax treatment of certain intercompany transactions amongst the Company’s foreign subsidiaries, and the implementation of tax planning strategies related to the utilization of certain charitable contributions.
The Company has recognized significant deferred tax assets at December 31, 2008 related to U. S.  Federal foreign tax credit carryforwards of approximately $451 million and U. S.  Federal research and development tax credit carryforwards of approximately $271 million.
The U. S.  Federal charitable contribution carryforwards were fully utilized during 2008 due to gains related to the ConvaTec and Medical Imaging divestitures, while the foreign tax credit and research and development tax credit carryforwards expire in varying amounts beginning in 2014.
The foreign tax credit and research and development tax credit carryforwards have been reduced due to derecognition under FIN No.48.
The ConvaTec and Medical Imaging divestitures have resulted in a significant reduction to the foreign tax credit and research and development tax credit carryforwards in 2008.
The realization of the foreign tax credit and research and development tax credit carryforwards is dependent on generating sufficient domestic-sourced taxable income prior to their expiration.
Although realization is not assured, management believes it is more likely than not that these deferred tax assets will be realized.
Minority Interest Minority interest is primarily related to the Company’s partnership with Sanofi for the territory covering the Americas related to Plavix sales.
Increases of minority interest correspond to the increased sales of Plavix.
## Table 0 ##
Financial Position, Liquidity and Capital Resources The Company continues to maintain a sufficient level of working capital, which was approximately $8.1 billion at December 31, 2008 and $1.7 billion at December 31, 2007.
In 2008 and future periods, the Company expects cash generated by its U. S.  operations, together with existing cash, cash equivalents, marketable securities and borrowings from the capital markets, to be sufficient to cover cash needs for working capital, capital expenditures (which the Company expects to include investments in facilities to increase and maintain the Company’s capacity to provide biologics on a commercial scale), strategic alliances and acquisitions, milestone payments and dividends paid in the U. S.  Cash and cash equivalents, marketable securities, the conversion of other working capital items and borrowings are expected to fund near-term operations outside the U. S.  In December 2006, the Company obtained a $2.0 billion five year revolving credit facility from a syndicate of lenders, which is extendable on the anniversary date with the consent of the lenders.
This facility contains customary terms and conditions, including a financial covenant whereby the ratio of consolidated debt to consolidated capital cannot exceed 50% at the end of each quarter.
The Company has been in compliance with this covenant since the inception of this new facility.
There were no borrowings outstanding under the revolving credit facility at December 31, 2008.
On February 17, 2009, Mead Johnson entered into a three year syndicated revolving credit facility agreement.
The credit facility is unsecured and provides for borrowings and letters of credit of up to $410 million.
The company's risk with respect to each investment in CIP is limited to its equity ownership and any uncollected management and performance fees.
Therefore, the gains or losses of CIP have not had a significant impact on the company's net income attributable to common shareholders, liquidity or capital resources.
The company has no right to the benefits from, nor does it bear the risks associated with, these investments, beyond the company's minimal direct investments in, and management and performance fees generated from, the investment products.
If the company were to liquidate, these investments would not be available to the general creditors of the company, and as a result, the company does not consider investments held by CIP to be company assets.
Additionally, the collateral assets of consolidated collateralized loan obligations (CLOs) are held solely to satisfy the obligations of the CLOs, and the investors in the consolidated CLOs have no recourse to the general credit of the company for the notes issued by the CLOs.
At December 31, 2014 , the company's maximum risk of loss in significant VIEs in which the company is not the primary beneficiary is presented in the table below.
## Table 1 ##
During the year ended December 31, 2014 , the company invested in and consolidated eight new VIEs and one VOE ( December 31, 2013 : the company invested in and consolidated five VIEs and one VOE).
The tables below illustrate the summary balance sheet amounts related to these products before each entity's initial consolidation into the company.
The balances below are reflective of the balances existing at each entity's respective consolidation date after the initial funding of the investments by the company and unrelated third-party investors.
The current period activity for the consolidated funds, including the initial funding and subsequent investment of initial cash balances into underlying investments of CIP, is reflected in the company’s Consolidated Financial Statements.
Balance Sheet
## Table 2 ##
During the year ended December 31, 2014 , the company determined that it was no longer the primary beneficiary of a CLO due to a change in the rights held by others.
During the year ended December 31, 2013 , the company deconsolidated four entities: a CLO due to a reassessment of rights held by others; a CLO and CLO warehouse in liquidation; and a private equity fund due to a change in the ownership of the parent of the general partner of the fund.
The amounts deconsolidated from the Consolidated Balance Sheet are illustrated in the table below.
There was no net impact to the Consolidated Statements of Income for the years ended December 31, 2014 and December 31, 2013 from the deconsolidation of these investment products.
connection with this matter could have a material adverse impact on our consolidated cash flows and results of operations.
ITEM 4.
SUBMISSION OF MATTERS TO A VOTE OF SECURITY HOLDERS On November 14, 2008, our stockholders voted to approve our merger with Allied Waste Industries, Inc.  at a special meeting held for that purpose.
Results of the voting at that meeting are as follows:

Tables referenced above, in order (Table 0 first):
<table><tr><td> Dollars in Millions</td><td> 2008</td><td> 2007</td><td> 2006</td></tr><tr><td>Sanofi partnership</td><td>$1,444</td><td>$1,106</td><td>$609</td></tr><tr><td>Others</td><td>24</td><td>26</td><td>19</td></tr><tr><td>Minority interest, pre-tax</td><td>1,468</td><td>1,132</td><td>628</td></tr><tr><td>Income taxes</td><td>472</td><td>369</td><td>188</td></tr><tr><td>Minority interest, net of taxes</td><td>$996</td><td>$763</td><td>$440</td></tr></table>
<table><tr><td>$ in millions</td><td>Footnote Reference</td><td>Carrying Value</td><td>Company's Maximum Risk of Loss</td></tr><tr><td>CLO investments</td><td>3</td><td>3.4</td><td>3.4</td></tr><tr><td>Partnership and trust investments</td><td>—</td><td>16.0</td><td>16.0</td></tr><tr><td>Investments in Invesco Mortgage Capital Inc.</td><td>—</td><td>29.7</td><td>29.7</td></tr><tr><td colspan="3">Total</td><td>49.1</td></tr></table>
<table><tr><td></td><td colspan="2">For the year ended December 31, 2014</td><td colspan="2">For the year ended December 31, 2013</td></tr><tr><td>$ in millions</td><td>VIEs</td><td>VOEs</td><td>VIEs</td><td>VOEs</td></tr><tr><td>Cash and cash equivalents of CIP</td><td>816.5</td><td>—</td><td>967.3</td><td>6.6</td></tr><tr><td>Accounts receivable and other assets of CIP</td><td>11.3</td><td>9.0</td><td>13.5</td><td>2.6</td></tr><tr><td>Investments of CIP</td><td>1,751.4</td><td>40.1</td><td>1,091.9</td><td>52.2</td></tr><tr><td>Total assets</td><td>2,579.2</td><td>49.1</td><td>2,072.7</td><td>61.4</td></tr><tr><td>Debt of CIP</td><td>1,913.7</td><td>—</td><td>1,346.5</td><td>25.0</td></tr><tr><td>Other liabilities of CIP</td><td>674.7</td><td>11.8</td><td>728.7</td><td>36.0</td></tr><tr><td>Total liabilities</td><td>2,588.4</td><td>11.8</td><td>2,075.2</td><td>61.0</td></tr><tr><td>Total equity</td><td>-9.2</td><td>37.3</td><td>-2.5</td><td>0.4</td></tr><tr><td>Total liabilities and equity</td><td>2,579.2</td><td>49.1</td><td>2,072.7</td><td>61.4</td></tr></table>

Question: What is the sum of the Accounts receivable and other assets of CIP in the years for VIEs where Accounts receivable and other assets of CIP is positive? (in million)
Answer: 24.8
Reasoning program: add(11.3,13.5)