Table XII Selected Quarterly Financial Data (continued)
## Table 0 ##
For footnotes see page 126.
$ in millions, except per share amounts or as otherwise noted 64 Definite-Lived Intangible Assets The following table provides the gross carrying amount and related accumulated amortization of definite-lived intangible assets:
## Table 1 ##
Total amortization expense was $63, $1, and $0 in fiscal 2009, 2008, and 2007, respectively.
At February 28, 2009, future amortization expense for identifiable intangible assets for the next five fiscal years is expected to be:
## Table 2 ##
Lease Rights Lease rights represent costs incurred to acquire the lease of a specific commercial property.
Lease rights are recorded at cost and are amortized to rent expense over the remaining lease term, including renewal periods, if reasonably assured.
Amortization periods range up to 18 years, beginning with the date we take possession of the property.
The following table provides the gross carrying amount and related accumulated amortization of lease rights:
## Table 3 ##
Lease rights amortization expense was $9, $5 and $4 in fiscal 2009, 2008 and 2007, respectively.
We expect current lease rights amortization expense to be approximately $11 for each of the next five fiscal years.
Investments Debt Securities Our short-term and long-term investments in debt securities are comprised of auction-rate securities and commercial paper.
In accordance with SFAS No.115, Accounting for Certain Investments in Debt and Equity Securities, and based on our ability to market and sell these instruments, we classify auction-rate securities and other investments in debt securities as available-for-sale and carry them at fair value.
Auction-rate securities were intended to behave like short-term debt instruments because their interest rates reset periodically through an auction process, typically at intervals of 7, 28 and 35 days.
Investments in these securities can be sold for cash at par value on the auction date if the auction is successful.
Substantially all of our auction-rate securities are AAA/Aaa-rated and collateralized by student loans, which are guaranteed 95% to 100% by the U. S.  government.
We also hold auction-rate securities that are in the form of municipal revenue bonds, the vast majority of which are AAA/Aaa-rated and insured by bond insurers.
We do not have any investments in securities that are collateralized by assets that include mortgages or subprime debt.
Our intent with these investments is not to hold these securities to maturity, but to use the periodic auction feature to provide liquidity as needed.
See Note 3, Investments, for further information.
In accordance with our investment policy, we place our investments in debt securities with issuers who have highquality credit and limit the amount of investment exposure to any one issuer.
The primary objective of our investment activities is to preserve principal and maintain a desired level of liquidity to meet working capital needs.
We seek to preserve principal and minimize exposure to interest-rate fluctuations by limiting default risk, market risk and reinvestment risk.
Marketable Equity Securities We also invest in marketable equity securities and classify them as available-for-sale.
Investments in marketable equity securities are included in equity and other investments in our consolidated balance sheets, and are reported at fair value based on quoted market prices.
All unrealized holding gains and losses are reflected net of tax in accumulated other comprehensive income in shareholders’ equity.
## Table 4 ##
(1) The total number of shares purchased includes: (i) shares purchased under the Board’s authorizations described above, and (ii) shares purchased in connection with the exercise of stock options (which totaled 34,068 shares in January 2007, 20,091 shares in February 2007, 35,772 shares in March 2007, 71,521 shares in April 2007, 225,419 shares in May 2007, 74,233 shares in June 2007, 135,951 shares in July 2007, 82,178 shares in August 2007, 56,964 shares in September 2007, 13,802 shares in October 2007, 10,375 shares in November 2007, and 23,112 shares in December 2007).

Tables referenced above, in order (Table 0 first):
<table><tr><td></td><td colspan="4">2014 Quarters</td><td colspan="4">2013 Quarters</td></tr><tr><td>(Dollars in millions)</td><td>Fourth</td><td>Third</td><td>Second</td><td>First</td><td>Fourth</td><td>Third</td><td>Second</td><td>First</td></tr><tr><td>Average balance sheet</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Total loans and leases</td><td>$884,733</td><td>$899,241</td><td>$912,580</td><td>$919,482</td><td>$929,777</td><td>$923,978</td><td>$914,234</td><td>$906,259</td></tr><tr><td>Total assets</td><td>2,137,551</td><td>2,136,109</td><td>2,169,555</td><td>2,139,266</td><td>2,134,875</td><td>2,123,430</td><td>2,184,610</td><td>2,212,430</td></tr><tr><td>Total deposits</td><td>1,122,514</td><td>1,127,488</td><td>1,128,563</td><td>1,118,178</td><td>1,112,674</td><td>1,090,611</td><td>1,079,956</td><td>1,075,280</td></tr><tr><td>Long-term debt</td><td>249,221</td><td>251,772</td><td>259,825</td><td>253,678</td><td>251,055</td><td>258,717</td><td>270,198</td><td>273,999</td></tr><tr><td>Common shareholders’ equity</td><td>224,473</td><td>222,368</td><td>222,215</td><td>223,201</td><td>220,088</td><td>216,766</td><td>218,790</td><td>218,225</td></tr><tr><td>Total shareholders’ equity</td><td>243,448</td><td>238,034</td><td>235,797</td><td>236,553</td><td>233,415</td><td>230,392</td><td>235,063</td><td>236,995</td></tr><tr><td>Asset quality<sup>-4</sup></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Allowance for credit losses<sup>-5</sup></td><td>$14,947</td><td>$15,635</td><td>$16,314</td><td>$17,127</td><td>$17,912</td><td>$19,912</td><td>$21,709</td><td>$22,927</td></tr><tr><td>Nonperforming loans, leases and foreclosed properties<sup>-6</sup></td><td>12,629</td><td>14,232</td><td>15,300</td><td>17,732</td><td>17,772</td><td>20,028</td><td>21,280</td><td>22,842</td></tr><tr><td>Allowance for loan and lease losses as a percentage of total loans and leases outstanding<sup>-6</sup></td><td>1.65%</td><td>1.71%</td><td>1.75%</td><td>1.84%</td><td>1.90%</td><td>2.10%</td><td>2.33%</td><td>2.49%</td></tr><tr><td>Allowance for loan and lease losses as a percentage of total nonperforming loans and leases<sup>-6</sup></td><td>121</td><td>112</td><td>108</td><td>97</td><td>102</td><td>100</td><td>103</td><td>102</td></tr><tr><td>Allowance for loan and lease losses as a percentage of total nonperforming loans and leases, excluding the PCI loan portfolio<sup>-6</sup></td><td>107</td><td>100</td><td>95</td><td>85</td><td>87</td><td>84</td><td>84</td><td>82</td></tr><tr><td>Amounts included in allowance for loan and lease losses for loans and leases that are excluded from nonperforming loans and leases<sup>-7</sup></td><td>$5,944</td><td>$6,013</td><td>$6,488</td><td>$7,143</td><td>$7,680</td><td>$8,972</td><td>$9,919</td><td>$10,690</td></tr><tr><td>Allowance for loan and lease losses as a percentage of total nonperforming loans and leases, excluding the allowance for loan and lease losses for loans and leases that are excluded from nonperforming loans and leases<sup>-6, 7</sup></td><td>71%</td><td>67%</td><td>64%</td><td>55%</td><td>57%</td><td>54%</td><td>55%</td><td>53%</td></tr><tr><td>Net charge-offs<sup>-8</sup></td><td>$879</td><td>$1,043</td><td>$1,073</td><td>$1,388</td><td>$1,582</td><td>$1,687</td><td>$2,111</td><td>$2,517</td></tr><tr><td>Annualized net charge-offs as a percentage of average loans and leases outstanding<sup>-6, 8</sup></td><td>0.40%</td><td>0.46%</td><td>0.48%</td><td>0.62%</td><td>0.68%</td><td>0.73%</td><td>0.94%</td><td>1.14%</td></tr><tr><td>Annualized net charge-offs as a percentage of average loans and leases outstanding, excluding the PCI loan portfolio<sup>-6</sup></td><td>0.41</td><td>0.48</td><td>0.49</td><td>0.64</td><td>0.70</td><td>0.75</td><td>0.97</td><td>1.18</td></tr><tr><td>Annualized net charge-offs and PCI write-offs as a percentage of average loans and leases outstanding<sup>-6</sup></td><td>0.40</td><td>0.57</td><td>0.55</td><td>0.79</td><td>1.00</td><td>0.92</td><td>1.07</td><td>1.52</td></tr><tr><td>Nonperforming loans and leases as a percentage of total loans and leases outstanding<sup>-6</sup></td><td>1.37</td><td>1.53</td><td>1.63</td><td>1.89</td><td>1.87</td><td>2.10</td><td>2.26</td><td>2.44</td></tr><tr><td>Nonperforming loans, leases and foreclosed properties as a percentage of total loans, leases and foreclosed properties<sup>-6</sup></td><td>1.45</td><td>1.61</td><td>1.70</td><td>1.96</td><td>1.93</td><td>2.17</td><td>2.33</td><td>2.53</td></tr><tr><td>Ratio of the allowance for loan and lease losses at period end to annualized net charge-offs<sup>-8</sup></td><td>4.14</td><td>3.65</td><td>3.67</td><td>2.95</td><td>2.78</td><td>2.90</td><td>2.51</td><td>2.20</td></tr><tr><td>Ratio of the allowance for loan and lease losses at period end to annualized net charge-offs, excluding the PCI loan portfolio</td><td>3.66</td><td>3.27</td><td>3.25</td><td>2.58</td><td>2.38</td><td>2.42</td><td>2.04</td><td>1.76</td></tr><tr><td>Ratio of the allowance for loan and lease losses at period end to annualized net charge-offs and PCI write-offs</td><td>4.08</td><td>2.95</td><td>3.20</td><td>2.30</td><td>1.89</td><td>2.30</td><td>2.18</td><td>1.65</td></tr><tr><td>Capital ratios at period end<sup>-9</sup></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Risk-based capital:</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Common equity tier 1 capital</td><td>12.3%</td><td>12.0%</td><td>12.0%</td><td>11.8%</td><td>n/a</td><td>n/a</td><td>n/a</td><td>n/a</td></tr><tr><td>Tier 1 common capital</td><td>n/a</td><td>n/a</td><td>n/a</td><td>n/a</td><td>10.9%</td><td>10.8%</td><td>10.6%</td><td>10.3%</td></tr><tr><td>Tier 1 capital</td><td>13.4</td><td>12.8</td><td>12.5</td><td>11.9</td><td>12.2</td><td>12.1</td><td>11.9</td><td>12.0</td></tr><tr><td>Total capital</td><td>16.5</td><td>15.8</td><td>15.3</td><td>14.8</td><td>15.1</td><td>15.1</td><td>15.1</td><td>15.3</td></tr><tr><td>Tier 1 leverage</td><td>8.2</td><td>7.9</td><td>7.7</td><td>7.4</td><td>7.7</td><td>7.6</td><td>7.4</td><td>7.4</td></tr><tr><td>Tangible equity<sup>-3</sup></td><td>8.4</td><td>8.1</td><td>7.9</td><td>7.7</td><td>7.9</td><td>7.7</td><td>7.7</td><td>7.8</td></tr><tr><td>Tangible common equity<sup>-3</sup></td><td>7.5</td><td>7.2</td><td>7.1</td><td>7.0</td><td>7.2</td><td>7.1</td><td>7.0</td><td>6.9</td></tr></table>
<table><tr><td> </td><td colspan="2">February 28, 2009</td><td colspan="2">March 1, 2008</td></tr><tr><td> </td><td> Gross Carrying Amount </td><td>Accumulated Amortization</td><td> Gross Carrying Amount </td><td>Accumulated Amortization</td></tr><tr><td>Tradenames</td><td>$79</td><td>$-10</td><td>$—</td><td>$—</td></tr><tr><td>Customer relationships</td><td>367</td><td>-45</td><td>6</td><td>-1</td></tr><tr><td>Total</td><td>$446</td><td>$-55</td><td>$6</td><td>$-1</td></tr></table>
<table><tr><td> </td><td colspan="2">February 28, 2009</td><td colspan="2">March 1, 2008</td></tr><tr><td> </td><td> Gross Carrying Amount </td><td>Accumulated Amortization</td><td> Gross Carrying Amount </td><td>Accumulated Amortization</td></tr><tr><td>Lease rights</td><td>$119</td><td>$-29</td><td>$37</td><td>$-20</td></tr></table>
<table><tr><td>2010</td><td>$84</td></tr><tr><td>2011</td><td>83</td></tr><tr><td>2012</td><td>62</td></tr><tr><td>2013</td><td>42</td></tr><tr><td>2014</td><td>38</td></tr><tr><td>Thereafter</td><td>82</td></tr></table>
<table><tr><td>Period</td><td>Total Number of Shares Purchased  -1</td><td>Average Price Paid per Share</td><td>Total Number of Shares Purchased as Part of Publicly Announced Plans or Programs</td><td>Maximum Approximate Dollar Value of Shares that May Yet Be Purchased under the Plans or Programs  (Millions)</td></tr><tr><td>January 1-31, 2007</td><td>1,311,268</td><td>$76.33</td><td>1,277,200</td><td>$651</td></tr><tr><td>February 1-28, 2007</td><td>6,542,591</td><td>$75.12</td><td>6,522,500</td><td>$6,731</td></tr><tr><td>March 1-31, 2007</td><td>8,187,472</td><td>$75.59</td><td>8,151,700</td><td>$6,115</td></tr><tr><td>Total January 1 — March 31, 2007</td><td>16,041,331</td><td>$75.46</td><td>15,951,400</td><td>$6,115</td></tr><tr><td>April 1-30, 2007</td><td>3,548,221</td><td>$77.55</td><td>3,476,700</td><td>$5,846</td></tr><tr><td>May 1-31, 2007</td><td>4,428,219</td><td>$85.84</td><td>4,202,800</td><td>$5,485</td></tr><tr><td>June 1-30, 2007</td><td>3,885,033</td><td>$86.58</td><td>3,810,800</td><td>$5,155</td></tr><tr><td>Total April 1 — June 30, 2007</td><td>11,861,473</td><td>$83.60</td><td>11,490,300</td><td>$5,155</td></tr><tr><td>July 1-31, 2007</td><td>1,646,251</td><td>$89.01</td><td>1,510,300</td><td>$5,021</td></tr><tr><td>August 1-31, 2007</td><td>2,329,478</td><td>$87.05</td><td>2,247,300</td><td>$4,825</td></tr><tr><td>September 1-30, 2007</td><td>2,086,564</td><td>$90.24</td><td>2,029,600</td><td>$4,642</td></tr><tr><td>Total July 1 — September 30, 2007</td><td>6,062,293</td><td>$88.68</td><td>5,787,200</td><td>$4,642</td></tr><tr><td>October 1-31, 2007</td><td>2,192,302</td><td>$88.89</td><td>2,178,500</td><td>$4,448</td></tr><tr><td>November 1-30, 2007</td><td>1,702,375</td><td>$82.35</td><td>1,692,000</td><td>$4,309</td></tr><tr><td>December 1-31, 2007</td><td>1,896,612</td><td>$85.41</td><td>1,873,500</td><td>$4,149</td></tr><tr><td>Total October 1 — Dec. 31, 2007</td><td>5,791,289</td><td>$85.83</td><td>5,744,000</td><td>$4,149</td></tr><tr><td>Total January 1 — December 31, 2007</td><td>39,756,386</td><td>$81.42</td><td>38,972,900</td><td>$4,149</td></tr></table>

Question: What is the difference between the greatest Long-term debt in 2013 and 2014？ (in million)
Answer: 14174
Reasoning program: subtract(273999,259825)