Table of Contents Other Income and Expense Other income and expense for 2014, 2013 and 2012 are as follows (dollars in millions):
## Table 0 ##
The decrease in other income and expense during 2014 compared to 2013 was due primarily to higher interest expense on debt and higher expenses associated with foreign exchange rate movements, partially offset by lower premium expenses on foreign exchange contracts and higher interest income.
The year-over-year increase in other income and expense during 2013 was due primarily to higher interest and dividend income resulting from the Company’s higher cash, cash equivalents and marketable securities balances and lower premium expenses on foreign exchange contracts, partially offset by interest expense on debt issued in the third quarter of 2013 and higher expenses associated with foreign exchange rate movements.
The weighted-average interest rate earned by the Company on its cash, cash equivalents and marketable securities was 1.11%, 1.03% and 1.03% during 2014, 2013 and 2012, respectively.
The Company had no debt outstanding during 2012 and accordingly did not incur any related interest expense.
Provision for Income Taxes Provision for income taxes and effective tax rates for 2014, 2013 and 2012 are as follows (dollars in millions):
## Table 1 ##
The Company’s effective tax rates for all years differ from the statutory federal income tax rate of 35% due primarily to certain undistributed foreign earnings, a substantial portion of which was generated by subsidiaries organized in Ireland, for which no U. S.  taxes are provided because such earnings are intended to be indefinitely reinvested outside the U. S.  As of September 27, 2014, the Company had deferred tax assets arising from deductible temporary differences, tax losses and tax credits of $5.1 billion and deferred tax liabilities of $20.3 billion.
Management believes it is more likely than not that forecasted income, including income that may be generated as a result of certain tax planning strategies, together with future reversals of existing taxable temporary differences, will be sufficient to fully recover the deferred tax assets.
The Company will continue to evaluate the realizability of deferred tax assets quarterly by assessing the need for and the amount of a valuation allowance.
During the fiscal year ended September 27, 2014, the U. S.  Internal Revenue Service (“IRS”) concluded its review of the years 2004 through 2009.
The IRS is currently examining the years 2010 through 2012.
In addition, the Company is subject to audits by state, local and foreign tax authorities.
Management believes that adequate provisions have been made for any adjustments that may result from tax examinations.
However, the outcome of tax audits cannot be predicted with certainty.
If any issues addressed in the Company’s tax audits are resolved in a manner not consistent with management’s expectations, the Company could be required to adjust its provision for income taxes in the period such resolution occurs.
Recent Accounting Pronouncements In May 2014, the Financial Accounting Standards Board issued Accounting Standards Update No.2014-09, Revenue from Contracts with Customers (Topic 606) (“ASU 2014-09”), which amends the existing accounting standards for revenue recognition.
ASU 2014-09 is based on principles that govern the recognition of revenue at an amount an entity expects to be entitled when products are transferred to customers.
ASU 2014-09 will be effective for the Company beginning in its first quarter of 2018.
Early adoption is not permitted.
The new revenue standard may be applied retrospectively to each prior period presented or retrospectively with the cumulative effect recognized as of the date of adoption.
The Company is currently evaluating the impact of adopting the new revenue standard on its consolidated financial statements.
We measure the fair value of options on the grant date or modification date using the Black-Scholes-Merton (BlackScholes) option valuation model based upon the expected term of the options.
We measure the fair value of nonvested shares and share units (other than performance-based nonvested share units) based on the closing price of our common stock on the grant date.
We measure the fair value of performance-based nonvested share units based on the Monte Carlo valuation model, taking into account as necessary those provisions of the performance-based nonvested share units that are characterized as market conditions.
We generally expense the grant-date fair value, net of estimated forfeitures, over the vesting period on a straight-line basis.
Options, nonvested shares and nonvested share units (other than performance-based nonvested share units) granted to employees typically vest pro-rata based upon service over a three-year period with a portion vesting each year.
Performance-based nonvested share units granted to employees typically cliff vest at the end of a three-year period based upon satisfaction of both service-based and performance-based requirements.
The number of performance-based share units that ultimately vest can range from zero up to 200 percent of the number granted, based on the form of the award, which can vary by year of grant.
The performance metrics for these awards typically consist of earnings before interest, taxes, depreciation and amortization (EBITDA), EBITDA growth, return on equity, return on invested capital, total shareholder return or our stock price.
Deferred stock units granted to non-employee directors vest when they are granted and are settled six months after the director separates from service as a director of the Company, except in the case of death.
All share units granted to employees and non-employee directors receive cumulative dividend equivalents to the extent of the units ultimately vesting at the time of distribution.
Options granted under our Plan have a maximum contractual term of ten years.
NONVESTED SHARES AND SHARE UNITS – A summary of nonvested shares, nonvested share units and deferred stock units, including those that are performance-based, for the year ended April 30, 2019, is as follows:
## Table 2 ##
The total fair value of shares and units vesting during fiscal years 2019, 2018 and 2017 was $17.9 million, $22.6 million and $20.3 million, respectively.
As of April 30, 2019, we had $25.6 million of total unrecognized compensation cost related to these shares.
This cost is expected to be recognized over a weighted-average period of two years.
When valuing our performance-based nonvested share units on the grant date, we typically estimate the expected volatility using historical volatility for H&R Block, Inc.  and selected comparable companies.
The dividend yield is calculated based on the current dividend and the market price of our common stock on the grant date.
The risk-free interest rate is based on the U. S.  Treasury zero-coupon yield curve in effect on the grant date.
Both expected volatility and the risk-free interest rate are based on a period that approximates the expected term.
The following assumptions were used to value performance-based nonvested share units using the Monte Carlo valuation model during the periods:
coverage ratio compares a property’s net operating income to its debt service payments.
Debt service coverage ratios less than 1.0 times indicate that property operations do not generate enough income to cover the loan’s current debt payments.
A larger debt service coverage ratio indicates a greater excess of net operating income over the debt service payments.
As of December 31, 2010, our general account investments in commercial and agricultural mortgage loans attributable to the Financial Services Businesses had a weighted average debt service coverage ratio of 1.72 times, and a weighted average loan-to-value ratio of 61%.
As of December 31, 2010, approximately 96% of commercial and agricultural mortgage loans attributable to the Financial Services Businesses were fixed rate loans.
As of December 31, 2010, our general account investments in commercial and agricultural mortgage loans attributable to the Closed Block Business had a weighted average debt service coverage ratio of 1.79 times, and a weighted average loan-to-value ratio of 57%.
As of December 31, 2010, approximately 99% of commercial and agricultural mortgage loans attributable to the Closed Block Business were fixed rate loans.
For those general account commercial and agricultural mortgage loans attributable to the Financial Services Businesses that were originated in 2010, the weighted average debt service coverage ratio was 2.16 times and the weighted average loan-to-value ratio was 60%.
The values utilized in calculating these loan-to-value ratios are developed as part of our periodic review of the commercial and agricultural mortgage loan portfolio, which includes an internal evaluation of the underlying collateral value.
Our periodic review also includes a quality re-rating process, whereby we update the internal quality rating originally assigned at underwriting based on the proprietary quality rating system mentioned above.
As discussed below, the internal quality rating is a key input in determining our allowance for loan losses.
For loans with collateral under construction, renovation or lease-up, a stabilized value and projected net operating income are used in the calculation of the loan-to-value and debt service coverage ratios.
Our commercial and agricultural mortgage loan portfolio attributable to the Financial Services Businesses included approximately $0.6 billion of such loans as of December 31, 2010 and $1.1 billion of such loans as of December 31, 2009, and our commercial and agricultural mortgage loan portfolio attributable to the Closed Block Business included approximately $0.2 billion and $0.4 billion of such loans as of December 31, 2010 and 2009, respectively.
All else being equal, these loans are inherently more risky than those collateralized by properties that have already stabilized.
As of December 31, 2010, there are $14 million of loan-specific reserves related to these loans attributable to the Financial Services Businesses and no reserves attributable to the Closed Block Business.
In addition, these unstabilized loans are included in the calculation of our portfolio reserve as discussed below.
For information regarding similar loans we hold as part of our commercial and agricultural mortgage operations, see “—Invested Assets of Other Entities and Operations.
” The following tables set forth the gross carrying value of our general account investments in commercial and agricultural mortgage loans attributable to the Financial Services Businesses and the Closed Block Business as of the dates indicated by loan-to-value and debt service coverage ratios.
Commercial and Agricultural Mortgage Loans by Loan-to-Value and Debt Service Coverage Ratios—Financial Services Businesses
## Table 3 ##
Commercial and Agricultural Mortgage Loans by Loan-to-Value and Debt Service Coverage Ratios—Closed Block Businesses
## Table 4 ##

Tables referenced above, in order (Table 0 first):
<table><tr><td></td><td>2014</td><td>Change</td><td>2013</td><td>Change</td><td>2012</td></tr><tr><td>Interest and dividend income</td><td>$1,795</td><td></td><td>$1,616</td><td></td><td>$1,088</td></tr><tr><td>Interest expense</td><td>-384</td><td></td><td>-136</td><td></td><td>0</td></tr><tr><td>Other expense, net</td><td>-431</td><td></td><td>-324</td><td></td><td>-566</td></tr><tr><td>Total other income/(expense), net</td><td>$980</td><td>-15%</td><td>$1,156</td><td>121%</td><td>$522</td></tr></table>
<table><tr><td></td><td> 2014</td><td> 2013</td><td> 2012</td></tr><tr><td>Provision for income taxes</td><td>$13,973</td><td>$13,118</td><td>$14,030</td></tr><tr><td>Effective tax rate</td><td>26.1%</td><td>26.2%</td><td>25.2%</td></tr></table>
<table><tr><td></td><td colspan="2">Nonvested Shares, Nonvested Share Units, and Deferred Stock Units</td><td colspan="2">Performance-Based Nonvested Share Units</td></tr><tr><td></td><td>Shares</td><td>Weighted-AverageGrant DateFair Value</td><td>Shares</td><td>Weighted-AverageGrant DateFair Value</td></tr><tr><td>Outstanding, beginning of the year</td><td>1,539</td><td>$25.54</td><td>1,127</td><td>$29.01</td></tr><tr><td>Granted</td><td>615</td><td>23.07</td><td>351</td><td>24.48</td></tr><tr><td>Released</td><td>-483</td><td>26.40</td><td>-175</td><td>29.32</td></tr><tr><td>Forfeited</td><td>-88</td><td>26.10</td><td>-65</td><td>29.88</td></tr><tr><td>Outstanding, end of the year</td><td>1,583</td><td>$24.34</td><td>1,238</td><td>$26.89</td></tr></table>
<table><tr><td></td><td colspan="7"> December 31, 2010  Debt Service Coverage Ratio</td></tr><tr><td></td><td> Greater than 2.0x</td><td> 1.8x to 2.0x</td><td> 1.5x to <1.8x</td><td> 1.2x to <1.5x</td><td> 1.0x to <1.2x</td><td> Less than 1.0x</td><td> Total Commercial Mortgage Loans</td></tr><tr><td> Loan-to-Value Ratio</td><td colspan="7"> (in millions)</td></tr><tr><td>0%—49.99%</td><td>$3,087</td><td>$630</td><td>$1,021</td><td>$812</td><td>$277</td><td>$118</td><td>$5,945</td></tr><tr><td>50%—59.99%</td><td>1,040</td><td>438</td><td>590</td><td>409</td><td>261</td><td>21</td><td>2,759</td></tr><tr><td>60%—69.99%</td><td>883</td><td>739</td><td>885</td><td>1,220</td><td>395</td><td>122</td><td>4,244</td></tr><tr><td>70%—79.99%</td><td>139</td><td>257</td><td>933</td><td>1,316</td><td>686</td><td>268</td><td>3,599</td></tr><tr><td>80%—89.99%</td><td>99</td><td>0</td><td>243</td><td>549</td><td>449</td><td>452</td><td>1,792</td></tr><tr><td>90%—100%</td><td>20</td><td>0</td><td>0</td><td>9</td><td>173</td><td>401</td><td>603</td></tr><tr><td>Greater than 100%</td><td>16</td><td>0</td><td>0</td><td>109</td><td>206</td><td>523</td><td>854</td></tr><tr><td>Total commercial and agricultural mortgage loans</td><td>$5,284</td><td>$2,064</td><td>$3,672</td><td>$4,424</td><td>$2,447</td><td>$1,905</td><td>$19,796</td></tr></table>
<table><tr><td></td><td colspan="7"> December 31, 2010  Debt Service Coverage Ratio</td></tr><tr><td></td><td> Greater than 2.0x</td><td> 1.8x to 2.0x</td><td> 1.5x to <1.8x</td><td> 1.2x to <1.5x</td><td> 1.0x to <1.2x</td><td> Less than 1.0x</td><td> Total Commercial Mortgage Loans</td></tr><tr><td> Loan-to-Value Ratio</td><td colspan="7"> (in millions)</td></tr><tr><td>0%—49.99%</td><td>$1,612</td><td>$366</td><td>$754</td><td>$420</td><td>$179</td><td>$36</td><td>$3,367</td></tr><tr><td>50%—59.99%</td><td>317</td><td>149</td><td>345</td><td>194</td><td>50</td><td>54</td><td>1,109</td></tr><tr><td>60%—69.99%</td><td>306</td><td>230</td><td>449</td><td>565</td><td>175</td><td>88</td><td>1,813</td></tr><tr><td>70%—79.99%</td><td>105</td><td>0</td><td>435</td><td>546</td><td>449</td><td>0</td><td>1,535</td></tr><tr><td>80%—89.99%</td><td>34</td><td>0</td><td>0</td><td>263</td><td>105</td><td>101</td><td>503</td></tr><tr><td>90%—100%</td><td>0</td><td>0</td><td>0</td><td>0</td><td>86</td><td>37</td><td>123</td></tr><tr><td>Greater than 100%</td><td>0</td><td>0</td><td>0</td><td>30</td><td>0</td><td>128</td><td>158</td></tr><tr><td>Total commercial and agricultural mortgage loans</td><td>$2,374</td><td>$745</td><td>$1,983</td><td>$2,018</td><td>$1,044</td><td>$444</td><td>$8,608</td></tr></table>

Question: What's the average of Interest and dividend income of 2013, and Provision for income taxes of 2014 ?
Answer: 7794.5
Reasoning program: add(1616.0,13973.0), divide(#0,const_2)