The Virginia-class submarine includes capabilities for open-ocean and littoral missions.
These stealthy boats are well-suited for a variety of global assignments, including intelligence gathering, special-operations missions and sea-based missile launch.
The Virginia-class program includes 30 submarines, which the customer is procuring in multi-ship blocks.
The group has delivered nine of 18 boats under contract in conjunction with an industry partner that shares in the construction of these vessels.
The remaining nine boats under contract extend deliveries through 2018.
We have submitted a proposal for the next block of submarines under the program expected to be awarded near the end of 2013.
We are the lead designer and producer of DDG-51s, the only active destroyer in the Navy’s global surface fleet, managing the design, modernization and lifecycle support of these ships.
DDG-51s are multimission combatants that offer defense against a wide range of threats, including ballistic missiles.
In 2012, we delivered the final DDG-51 ship under the prior multi-ship contract.
In connection with the Navy’s restart of the DDG-51 program, we have been awarded construction contracts for two destroyers.
Delivery of these ships is scheduled for 2016 and 2017.
We have submitted a competitive bid for a multi-ship construction contract that is expected to be awarded in the first half of 2013.
The group is also currently building the three ships planned under the DDG-1000 destroyer program, the Navy’s next-generation, guided-missile naval destroyer.
These ships are equipped with numerous advanced technology and survivability systems, including a low radar profile, an integrated power system and advanced gun systems that provide a threefold increase in range over current naval surface weapons.
Construction and delivery of the destroyer requires integration of components manufactured by others and supplied as government-furnished material.
Deliveries of the ships are scheduled for 2015, 2016 and 2018.
The group’s MLP auxiliary support ship serves as a floating transfer station, improving the Navy’s ability to deliver equipment and cargo to areas without adequate port access.
In 2012, the group was awarded a construction contract for the third ship in the program.
Construction of the first two ships is underway, with delivery of one ship per year beginning in 2013.
The Navy’s long-term shipbuilding plan includes procurement of a fourth ship in 2014.
In 2012, the group delivered the final ship under the 14-ship T-AKE program, marking the completion of a shipbuilding program that spanned more than a decade.
T-AKE ships support multiple missions for the Navy and incorporate marine technologies and commercial shipdesign features to minimize operating and maintenance costs over the ships’ service life.
Throughout the course of the program, the group reduced the hours required to build a single ship by nearly 80 percent.
We are also developing new technologies and naval platforms.
These design and engineering efforts include initial concept studies for the development of the next-generation ballistic-missile submarine, which is expected to replace the Ohio class of ballistic missile submarines.
We received an award in the fourth quarter of 2012 for the design of the submarine.
In conjunction with these efforts, the group is participating in the design of the Common Missile Compartment under joint development for the U. S.  Navy and the U. K.  Royal Navy.
In addition to these design and construction programs, Marine Systems provides comprehensive ship and submarine overhaul, repair and lifecycle support services to extend the service life and maximize the value of these ships to the customer.
We operate the only full-service maintenance and repair shipyard on the West Coast.
With the recent acquisition of two repair operations, we have extended the reach of our surface-ship repair capabilities in several major Navy ports on the East Coast.
We also provide extensive submarine repair services in a variety of U. S.  locations.
Recently, we were awarded a contract for advance planning and preliminary execution of restoration efforts on USS Miami, which was badly damaged in a fire.
We also provide allied navies with program management, planning, engineering and design support for submarine and surface-ship construction programs.
In addition, we are a leading operator of ships for the U. S.  Military Sealift Command and commercial customers.
Marine Systems has the proven capability to design and produce ships for commercial customers to meet the Jones Act requirement that ships carrying cargo between U. S.  ports be built in U. S.  shipyards.
In the fourth quarter of 2012, we were awarded a contract for the construction of two liquefied natural gas (LNG)-powered containerships.
Construction is scheduled to begin in 2014 with deliveries in 2015 and 2016.
When complete, the containerships are expected to be the largest ships of any type in the world primarily powered by LNG.
We anticipate that the age of the Jones Act fleet and environmental regulations that require doublehull tankers and impose emission control limits will provide additional commercial shipbuilding opportunities.
To further the group’s goals of efficiency, technological innovation, affordability for the customer and continuous improvement, we make strategic investments in our business, often in cooperation with the Navy and local governments.
In addition, Marine Systems leverages its design and engineering expertise across its shipyards to improve program execution and generate cost savings.
This knowledge-sharing enables the group to use resources more efficiently and drive process improvements.
We are well-positioned to continue to fulfill the ship-construction and support requirements of our Navy and commercial customers.
Revenues for the Marine Systems group were 21 percent of our consolidated revenues in 2010, 20 percent in 2011 and 21 percent in 2012.
Revenues by major products and services were as follows:
## Table 0 ##
GECS global revenues rose 4% to $37.8 billion in 2008, compared with $36.5 billion and $27.5 billion in 2007 and 2006, respectively.
GECS global revenues as a percentage of total GECS revenues were 53% in 2008, compared with 51% and 45% in 2007 and 2006, respectively.
The effects of currency fluctuations on reported results were to increase revenues by $1.2 billion and $2.3 billion in 2008 and 2007, respectively, compared with a decrease of $0.1 billion in 2006.
GECS revenues in the Middle East and Africa grew 25% in 2008, primarily as a result of organic revenue growth at GECAS.
Revenues grew 11% in the Americas and 6% in Europe in 2008, primarily as a result of organic revenue growth, acquisitions and the effects of the weaker U. S.  dollar, primarily at GE Money and CLL.
Revenues in the Pacific Basin remained flat in 2008 from 2007.
TOTAL ASSETS (CONTINUING OPERATIONS)
## Table 1 ##
Total assets of global operations on a continuing basis were $400.4 billion in 2008, a decrease of $21.9 billion, or 5%, from 2007.
GECS global assets on a continuing basis of $328.4 billion at the end of 2008 were 10% lower than at the end of 2007, reflecting core declines and the effects of the stronger U. S.  dollar in Europe, the Pacific Basin and the Americas, partially offset by acquisitions, primarily at GE Money and CLL.
Financial results of our global activities reported in U. S.  dollars are affected by currency exchange.
We use a number of techniques to manage the effects of currency exchange, including selective borrowings in local currencies and selective hedging of significant cross-currency transactions.
Such principal currencies are the pound sterling, the euro, the Japanese yen and the Canadian dollar.
Environmental Matters Our operations, like operations of other companies engaged in similar businesses, involve the use, disposal and cleanup of substances regulated under environmental protection laws.
We are involved in a sizable number of remediation actions to clean up hazardous wastes as required by federal and state laws.
Such statutes require that responsible parties fund remediation actions regardless of fault, legality of original disposal or ownership of a disposal site.
Expenditures for site remediation actions amounted to approximately $0.3 billion in 2008 and $0.2 billion in 2007.
We presently expect that such remediation actions will require average annual expenditures in the range of $0.3 billion to $0.4 billion over the next two years.
In November 2006, the United States Federal District Court approved a consent decree, which had been agreed to by GE and the United States Environmental Protection Agency (EPA), that represents a comprehensive framework for implementation of the EPA’s 2002 decision to dredge polychlorinated biphenyl (PCB)-containing sediments in the upper Hudson River.
The dredging will be performed in two phases with an intervening peer review of performance after the first phase.
Under the consent decree, we have committed to reimburse the EPA for its past and future project oversight costs and to perform the first phase of dredging, which is scheduled to proceed from May through November of 2009.
After completion of the peer review, currently scheduled for 2010, we may be responsible for further costs.
Our Statement of Financial Position as of December 31, 2008 and 2007, included liabilities for the probable and estimable costs of the agreed upon remediation activities.
Financial Resources and Liquidity This discussion of financial resources and liquidity addresses the Statement of Financial Position, the Statement of Changes in Shareowners’ Equity, the Statement of Cash Flows, Contractual Obligations, Off-Balance Sheet Arrangements, and Debt Instruments, Guarantees and Covenants.
The fundamental differences between GE and GECS are reflected in the measurements commonly used by investors, rating agencies and financial analysts.
Overview of Financial Position Major changes to our shareowners’ equity are discussed in the Consolidated Statement of Changes in Shareowners’ Equity section.
In addition, other significant changes to balances in our Statement of Financial Position follow.
Statement of Financial Position Because GE and GECS share certain significant elements of their Statements of Financial Position — property, plant and equipment and borrowings, for example—the following discussion addresses significant captions in the “consolidated” statement.
Within the following discussions, however, we distinguish between GE and GECS activities in order to permit meaningful analysis of each individual consolidating statement.
INVESTMENT SECURITIES comprise mainly investment-grade debt securities supporting obligations to annuitants and policyholders in our run-off insurance operations and holders of guaranteed investment contracts (GICs).
Investment securities amounted to $41.4 billion at December 31, 2008, compared with $45.3 billion at December 31, 2007.
Of the amount at December 31, 2008, we held debt securities with an estimated fair value of $33.9 billion, which included residential mortgage-backed securities (RMBS) and commercial mortgage-backed securities (CMBS) with estimated fair values of $4.3 billion and $2.1 billion, respectively.
Unrealized losses on debt securities were $5.4 billion and $1.1 billion at
YearEnded December31, 2004 Compared to Year Ended December31, 2003The historical results of operations of PCA for the years ended December 31, 2004 and 2003 are set forth below:
## Table 2 ##
Net Sales Net sales increased by $154.6 million, or 8.9%, for the year ended December 31, 2004 from the year ended December 31, 2003.
Net sales increased due to improved sales volumes and prices of corrugated products and containerboard compared to 2003.
Total corrugated products volume sold increased 6.6% to 29.9 billion square feet in 2004 compared to 28.1 billion square feet in 2003.
On a comparable shipment-per-workday basis, corrugated products sales volume increased 7.0% in2004from 2003.
Excluding PCA’s acquisition of Acorn inFebruary 2004,corrugated products volume was 5.3%higher in2004 than 2003 and up 5.8% compared to 2003 on a shipment-per-workday basis.
Shipments-per-workday is calculated by dividing our total corrugated products volume during the year by the number ofworkdays within the year.
The larger percentage increase was due to the fact that 2004had one less workday (251 days), those days not falling on a weekend or holiday, than2003 (252days).
Containerboard sales volume to external domestic and export customers increased 6.8% to 475,000 tons for the year ended December 31, 2004 from 445,000 tonsin 2003.
Income Before Interest andTaxes Income before interest and taxes increased by $43.6 million, or 45.1%, for the year ended December 31, 2004 compared to 2003.
Included in income before interest and taxes for the year ended December 31, 2004is income of $27.8 million, net of expenses, attributable to a dividend paid to PCA by STV, the timberlands jointventure in which PCA owns a 311?3% ownership interest.
Included in incomebefore interest and taxes for the year ended December 31, 2003is a $3.3million charge for fees and expenses related to the Company’s debt refinancing which was completed in July 2003, and a fourthquarter charge of $16.0 million to settle certain benefits related matters with Pactiv Corporation datingback to April 12, 1999 when PCA became a stand-alone company, as described below.
During the fourth quarter of 2003, Pactivnotified PCA that we owed Pactiv additional amounts for hourly pension benefits and workers’ compensation liabilities datingback to April 12, 1999.
A settlement of $16.0 million was negotiated between Pactiv and PCA in December 2003.
The full amount of the settlement was accrued in the fourth quarter of 2003.
Excluding these special items, operating income decreased $3.4 million in 2004 compared to 2003.
The $3.4 million decrease in income before interest and taxes was primarily attributable to increased energy and transportation costs ($19.2million), higher recycled and wood fiber costs ($16.7 million),increased salary expenses related to annual increases and new hires ($5.7 million), and increased contractual hourly labor costs ($5.6 million), which was partially offset by increased sales volume and sales prices ($44.3million).
Table of Contents Compensation and Benefits Expense The following table provides a summary of our compensation and benefits expense:
## Table 3 ##
(1) Other employee incen9 ves and benefits includes employer payroll taxes, group health and life insurance, share-based compensa9 on, 401(k), warrant incentive and retention plans, agency fees and other employee-related expenses.
Compensa9 on and benefits expense was $727.0 million in 2018, compared to $606.4 million in 2017 and $514.3 million in 2016.
The key factors driving the increase in compensation and benefits expense in 2018 were as follows: ?
An increase of $56.3 million in incen9 ve compensa9 on expense due primarily to our strong 2018 full-year performance and reflec9 ve of our improved ROE relative to our peers, which is one of our key plan performance metrics, ?
An increase of $47.8 million in salaries and wages expense, reflec9 ve primarily of an increase in the number of average FTEs by 289 to 2,685 in 2018, compared to 2,396 in 2017, and annual pay raises.
The increase in headcount was primarily to support our overall growth, and ?
An increase of $14.8 million in other employee compensa9 on and benefits, related to various expenses, par9 cularly share-based compensa9 on reflec9 ve of the increase in our stock price as well as employer payroll taxes and group health and life insurance reflec9 ve of our increased headcount in 2018.
These increases were par9 ally offset by a decrease in our warrant incen9 ve plan expense in 2018 compared to 2017 primarily reflec9 ve of our exercise of Roku equity warrants in the fourth quarter of 2017 which resulted in a large accrual of warrant incen9 ve compensa9 on expense in 2017 and subsequent decline of Roku's common stock price, which was sold in 2018, resul9 ng in a lower warrant incen9 ve payout than previously accrued for.
The increase in compensation and benefits expense of $92.1 million in 2017, as compared to 2016, was due primarily to the following: ?
An increase of $32.9 million in other employee compensa9 on and benefits, related to various expenses, par9 cularly personnel contrac9 ng expenses, to support our growth both domes9 cally and globally, as well as group health and life insurance and employer payroll taxes reflec9 ve of our increased headcount since 2016.
The increase in other employee incen9 ves and benefits also includes an increase of $10.4 million in warrant incentive plan expenses reflective of our 2017 equity warrant portfolio performance, ?
An increase of $32.7 million in salaries and wages expense, reflec9 ve primarily of an increase in the number of average FTEs by 171 to 2,396 in 2017, compared to 2,225 in 2016, and annual pay raises.
The increase in headcount was primarily to support our overall growth, and ?
An increase of $26.6 million in expenses related to incen9 ve compensa9 on plans and ESOP expense due to our strong 2017 full-year performance and reflective of our improved ROE relative to our peers, which is one of our key plan performance metrics.
Our variable compensa9 on plans primarily consist of our Incen9 ve Compensa9 on Plan, Direct Drive Incen9 ve Compensa9 on Plan, 401(k) and ESOP Plan, Reten9 on Program and Warrant Incen9 ve Plan.
Total costs incurred under these plans were $239.2 million in 2018, compared to $183.9 million in 2017 and $145.3 million in 2016.
These amounts are included in total compensation and benefits expense discussed above.

Tables referenced above, in order (Table 0 first):
<table><tr><td>Year Ended December 31</td><td>2010</td><td>2011</td><td>2012</td></tr><tr><td>Nuclear-powered submarines</td><td>$3,587</td><td>$3,696</td><td>$3,601</td></tr><tr><td>Surface combatants</td><td>1,360</td><td>1,191</td><td>1,152</td></tr><tr><td>Auxiliary and commercial ships</td><td>961</td><td>930</td><td>746</td></tr><tr><td>Repair and other services</td><td>769</td><td>814</td><td>1,093</td></tr><tr><td>Total Marine Systems</td><td>$6,677</td><td>$6,631</td><td>$6,592</td></tr></table>
<table><tr><td>December 31 (In billions)</td><td>2008</td><td>2007</td></tr><tr><td>U.S.</td><td>$395.6</td><td>$364.5</td></tr><tr><td>Europe</td><td>228.0</td><td>236.5</td></tr><tr><td>Pacific Basin</td><td>75.0</td><td>87.8</td></tr><tr><td>Americas</td><td>40.9</td><td>42.6</td></tr><tr><td>Other Global</td><td>56.5</td><td>55.4</td></tr><tr><td>Total</td><td>$796.0</td><td>$786.8</td></tr></table>
<table><tr><td></td><td>For the Year Ended December 31,</td><td></td></tr><tr><td><i>(In millions)</i></td><td>2004</td><td>2003</td><td>Change</td></tr><tr><td>Net sales</td><td>$1,890.1</td><td>$1,735.5</td><td>$154.6</td></tr><tr><td>Income before interest and taxes</td><td>$140.5</td><td>$96.9</td><td>$43.6</td></tr><tr><td>Interest expense, net</td><td>-29.6</td><td>-121.8</td><td>92.2</td></tr><tr><td>Income (loss) before taxes</td><td>110.9</td><td>-24.9</td><td>135.8</td></tr><tr><td>(Provision) benefit for income taxes</td><td>-42.2</td><td>10.5</td><td>-52.7</td></tr><tr><td>Net income (loss)</td><td>$68.7</td><td>$-14.4</td><td>$83.1</td></tr></table>
<table><tr><td></td><td colspan="5">Year ended December 31,</td></tr><tr><td>(Dollars in thousands, except employees)</td><td>2018</td><td>2017</td><td>% Change 2018/2017</td><td>2016</td><td>% Change 2017/2016</td></tr><tr><td>Compensation and benefits:</td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Salaries and wages</td><td>$324,971</td><td>$277,148</td><td>17.3%</td><td>$244,470</td><td>13.4%</td></tr><tr><td>Incentive compensation</td><td>200,871</td><td>144,626</td><td>38.9</td><td>119,589</td><td>20.9</td></tr><tr><td>ESOP</td><td>6,435</td><td>4,720</td><td>36.3</td><td>3,159</td><td>49.4</td></tr><tr><td>Other employee incentives and benefits -1</td><td>194,703</td><td>179,908</td><td>8.2</td><td>147,052</td><td>22.3</td></tr><tr><td>Total compensation and benefits</td><td>$726,980</td><td>$606,402</td><td>19.9</td><td>$514,270</td><td>17.9</td></tr><tr><td>Period-end full-time equivalent employees</td><td>2,900</td><td>2,438</td><td>18.9</td><td>2,311</td><td>5.5</td></tr><tr><td>Average full-time equivalent employees</td><td>2,685</td><td>2,396</td><td>12.1</td><td>2,225</td><td>7.7</td></tr></table>

Question: What is the average amount of Incentive compensation of Year ended December 31, 2017, and Net sales of For the Year Ended December 31, 2004 ?
Answer: 73258.1
Reasoning program: add(144626.0,1890.1), divide(#0,const_2)