Table VII Allowance for Credit Losses (continued)
## Table 0 ##
(6) Outstanding loan and lease balances and ratios do not include loans accounted for under the fair value option, which were $10.0 billion, $9.0 billion, $8.8 billion, $3.3 billion and $4.9 billion at December 31, 2013, 2012, 2011, 2010 and 2009, respectively.
Average loans accounted for under the fair value option were $9.5 billion, $8.4 billion, $8.4 billion, $4.1 billion and $6.9 billion in 2013, 2012, 2011, 2010 and 2009, respectively.
(7) Excludes consumer loans accounted for under the fair value option of $2.2 billion, $1.0 billion and $2.2 billion at December 31, 2013, 2012 and 2011.
There were no consumer loans accounted for under the fair value option prior to 2011.
(8) Excludes commercial loans accounted for under the fair value option of $7.9 billion, $8.0 billion, $6.6 billion, $3.3 billion and $4.9 billion at December 31, 2013, 2012, 2011, 2010 and 2009, respectively.
(9) Net charge-offs exclude $2.3 billion and $2.8 billion of write-offs in the PCI loan portfolio in 2013 and 2012.
These write-offs decreased the PCI valuation allowance included as part of the allowance for loan and lease losses.
For more information on PCI write-offs, see Consumer Portfolio Credit Risk Management – Purchased Credit-impaired Loan Portfolio on page 81.
(10) There were no write-offs of PCI loans in 2011, 2010 and 2009.
(11) For more information on our definition of nonperforming loans, see pages 85 and 92.
(12) Primarily includes amounts allocated to the U. S.  credit card and unsecured lending portfolios in CBB, PCI loans and the non-U.
S.  credit portfolio in All Other.
(13) For more information on the PCI loan portfolio and the valuation allowance for PCI loans, see Note 4 – Outstanding Loans and Leases and Note 5 – Allowance for Credit Losses to the Consolidated Financial Statements.
Other operating and administrative expenses increased slightly in 2015 due to increased expenses associated with our larger film slate.
Other operating and administrative expenses increased in 2014 primarily due to the inclusion of Fandango, which was previously presented in our Cable Networks segment.
Advertising, Marketing and Promotion Expenses Advertising, marketing and promotion expenses consist primarily of expenses associated with advertising for our theatrical releases and the marketing of our films on DVD and in digital formats.
We incur significant marketing expenses before and throughout the release of a film in movie theaters.
As a result, we typically incur losses on a film prior to and during the film’s exhibition in movie theaters and may not realize profits, if any, until the film generates home entertainment and content licensing revenue.
The costs associated with producing and marketing films have generally increased in recent years and may continue to increase in the future.
Advertising, marketing and promotion expenses increased in 2015 primarily due to higher promotional costs associated with our larger 2015 film slate and increased advertising expenses for Fandango.
Advertising, marketing and promotion expenses decreased in 2014 primarily due to fewer major film releases compared to 2013.
Theme Parks Segment Results of Operations
## Table 1 ##
Theme Parks Segment – Revenue In 2015, our Theme Parks segment revenue was generated primarily from ticket sales and guest spending at our Universal theme parks in Orlando, Florida and Hollywood, California, as well as from licensing and other fees.
In November 2015, NBCUniversal acquired a 51% interest in Universal Studios Japan.
Guest spending includes in-park spending on food, beverages and merchandise.
Guest attendance at our theme parks and guest spending depend heavily on the general environment for travel and tourism, including consumer spending on travel and other recreational activities.
Licensing and other fees relate primarily to our agreements with third parties that own and operate the Universal Studios Singapore theme park, as well as from the Universal Studios Japan theme park, to license the right to use the Universal Studios brand name and other intellectual property.
Theme Parks segment revenue increased in 2015 and 2014 primarily due to increases in guest attendance and increases in guest spending at our Orlando and Hollywood theme parks.
The increase in 2015 was primarily due to the continued success of our attractions, including The Wizarding World of Harry Potter?
— Diagon Alley?
in Orlando and the Fast & Furious?
— Supercharged?
studio tour and The Simpson’s Springfield attraction in Hollywood, both of which opened in 2015.
In addition, Theme Parks segment revenue in 2015 includes $169 million of revenue attributable to Universal Studios Japan for the period from November 13, 2015 to December 31, 2015.
The increase in 2014 was primarily due to new attractions, such as The Wizarding World of Harry Potter?
— Diagon Alley?
in Orlando, which opened in July 2014, and Despicable Me: Minion Mayhem in Hollywood.
At December 31, 2008, Roper had approximately $11.9 million of U. S.  federal net operating loss carryforwards.
If not utilized, these carryforwards will expire in years 2023 through 2027.
Additionally, Roper had foreign tax credit carryforwards and research and development credit carryforwards.
Roper has not recognized a valuation allowance since management has determined that it is more likely than not that the results of future operations will generate suffi cient taxable income to realize these deferred tax assets.
Th e Company provides income taxes for unremitted earnings of foreign subsidiaries that are not considered permanently reinvested overseas.
As of December 31, 2008, the approximate amount of earnings of foreign subsidiaries that the Company considers permanently reinvested and for which deferred taxes have not been provided was approximately $237.8 million.
Because of the availability of U. S.  foreign tax credits, it is not practicable to determine the U. S.  federal income tax liability that would be payable if such earnings were not reinvested indefi nitely.
Th e Company adopted the provisions of FIN 48, “Accounting for Uncertainty in Income Taxes – an Interpretation of FASB Statement No.109,” on January 1, 2007.
Th is Interpretation requires the Company to recognize in the consolidated fi nancial statements only those tax positions determined to be “more likely than not” of being sustained upon examination based on the technical merits of the positions.
A reconciliation of the beginning and ending amount of unrecognized tax benefi ts is as follows (in thousands):
## Table 2 ##
Th e total amount of unrecognized tax benefi ts that, if recognized, would aff ect the eff ective tax rate is $12.0 million.
Interest and penalties related to unrecognized tax benefi ts are classifi ed as a component of income tax expense and totaled $1.1 million in 2008.
Accrued interest and penalties were $2.1 million at December 31, 2007 and $3.2 million at December 31, 2008.
During the next twelve months, it is expected that the unrecognized tax benefi ts will be reduced by a net $1.1 million, due mainly to a lapse in the applicable statute of limitations.
Th e Company and its subsidiaries are subject to U. S.  federal income tax as well as income tax of multiple state, city and foreign jurisdictions.
Th e Company’s federal income tax returns for 2005 through the current period remain subject to examination and the relevant state, city and foreign statutes vary.
Th ere are no current tax examinations in progress where the Company expects the assessment of any signifi cant additional tax in excess of amounts reserved.
(9) LONG-TERM DEBT On July 7, 2008, the Company entered into a new $1.1 billion unsecured credit facility with JPMorgan Chase Bank, N. A. , as administrative agent, and a syndicate of lenders, which replaces its $1.355 billion amended and restated secured credit facility, dated as of December 13, 2004.
Th e $1.1 billion facility is composed of a $350.0 million term loan facility maturing July 7, 2010 and a fi ve year $750.0 million revolving credit facility maturing July 7, 2013.
Th e Company may also, subject to compliance with specifi ed conditions, request additional term loans or revolving credit commitments in an aggregate amount not to exceed $350.0 million.
On August 6, 2008, we issued $500 million aggregate principal amount of 6.625% senior notes due August 15, 2013 (the “Notes”).
Th e Notes bear interest at a fi xed rate of 6.625% per year, payable semi-annually in arrears on February 15 and August 15 of each year, beginning February 15, 2009.
Th e interest payable on the Notes is subject to adjustment if either Moody’s Investors Service or Standard & Poor’s Ratings Services downgrades the rating assigned to the Notes.
We may redeem some or all of the Notes at any time or from time to time, at 100% of their principal amount plus a make-whole premium based on a spread to U. S.  Treasury securities as described in the indenture relating to the Notes.

Tables referenced above, in order (Table 0 first):
<table><tr><td>(Dollars in millions)</td><td>2013</td><td>2012</td><td>2011</td><td>2010</td><td>2009</td></tr><tr><td>Loan and allowance ratios:</td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Loans and leases outstanding at December 31<sup>-6</sup></td><td>$918,191</td><td>$898,817</td><td>$917,396</td><td>$937,119</td><td>$895,192</td></tr><tr><td>Allowance for loan and lease losses as a percentage of total loans and leases outstanding at December 31<sup>-6</sup></td><td>1.90%</td><td>2.69%</td><td>3.68%</td><td>4.47%</td><td>4.16%</td></tr><tr><td>Consumer allowance for loan and lease losses as a percentage of total consumer loans and leases outstanding at December 31<sup>-7</sup></td><td>2.53</td><td>3.81</td><td>4.88</td><td>5.40</td><td>4.81</td></tr><tr><td>Commercial allowance for loan and lease losses as a percentage of total commercial loans and leases outstanding at December 31<sup>-8</sup></td><td>1.03</td><td>0.90</td><td>1.33</td><td>2.44</td><td>2.96</td></tr><tr><td>Average loans and leases outstanding<sup>-6</sup></td><td>$909,127</td><td>$890,337</td><td>$929,661</td><td>$954,278</td><td>$941,862</td></tr><tr><td>Net charge-offs as a percentage of average loans and leases outstanding<sup>-6, 9</sup></td><td>0.87%</td><td>1.67%</td><td>2.24%</td><td>3.60%</td><td>3.58%</td></tr><tr><td>Net charge-offs and PCI write-offs as a percentage of average loans and leases outstanding<sup>-6, 10</sup></td><td>1.13</td><td>1.99</td><td>2.24</td><td>3.60</td><td>3.58</td></tr><tr><td>Allowance for loan and lease losses as a percentage of total nonperforming loans and leases at December 31<sup>-6, 11</sup></td><td>102</td><td>107</td><td>135</td><td>136</td><td>111</td></tr><tr><td>Ratio of the allowance for loan and lease losses at December 31 to net charge-offs<sup>-9</sup></td><td>2.21</td><td>1.62</td><td>1.62</td><td>1.22</td><td>1.10</td></tr><tr><td>Ratio of the allowance for loan and lease losses at December 31 to net charge-offs and PCI write-offs<sup>-10</sup></td><td>1.70</td><td>1.36</td><td>1.62</td><td>1.22</td><td>1.10</td></tr><tr><td>Amounts included in allowance for loan and lease losses that are excluded from nonperforming loans and leases at December 31<sup>-12</sup></td><td>$7,680</td><td>$12,021</td><td>$17,490</td><td>$22,908</td><td>$17,690</td></tr><tr><td>Allowance for loan and lease losses as a percentage of total nonperforming loans and leases, excluding amounts included in the allowance for loan and lease losses that are excluded from nonperforming loans and leases at December 31<sup>-12</sup></td><td>57%</td><td>54%</td><td>65%</td><td>62%</td><td>58%</td></tr><tr><td>Loan and allowance ratios excluding PCI loans and the related valuation allowance:<sup>-13</sup></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Allowance for loan and lease losses as a percentage of total loans and leases outstanding at December 31<sup>-6</sup></td><td>1.67%</td><td>2.14%</td><td>2.86%</td><td>3.94%</td><td>3.88%</td></tr><tr><td>Consumer allowance for loan and lease losses as a percentage of total consumer loans and leases outstanding at December 31<sup>-7</sup></td><td>2.17</td><td>2.95</td><td>3.68</td><td>4.66</td><td>4.43</td></tr><tr><td>Net charge-offs as a percentage of average loans and leases outstanding<sup>-6</sup></td><td>0.90</td><td>1.73</td><td>2.32</td><td>3.73</td><td>3.71</td></tr><tr><td>Allowance for loan and lease losses as a percentage of total nonperforming loans and leases at December 31<sup>-6, 11</sup></td><td>87</td><td>82</td><td>101</td><td>116</td><td>99</td></tr><tr><td>Ratio of the allowance for loan and lease losses at December 31 to net charge-offs</td><td>1.89</td><td>1.25</td><td>1.22</td><td>1.04</td><td>1.00</td></tr></table>
<table><tr><td>Year ended December 31 (in millions)</td><td>2015</td><td>2014</td><td>2013</td><td>% Change 2014 to 2015</td><td>% Change 2013 to 2014</td></tr><tr><td>Revenue</td><td>$3,339</td><td>$2,623</td><td>$2,235</td><td>27.3%</td><td>17.3%</td></tr><tr><td>Operating costs and expenses</td><td>1,875</td><td>1,527</td><td>1,292</td><td>22.8</td><td>18.1</td></tr><tr><td>Operating income before depreciation and amortization</td><td>$1,464</td><td>$1,096</td><td>$943</td><td>33.5%</td><td>16.3%</td></tr></table>
<table><tr><td></td><td>2008</td><td>2007</td></tr><tr><td>Beginning balance</td><td>$20,773</td><td>$19,628</td></tr><tr><td>Additions for tax positions of prior periods</td><td>960</td><td>84</td></tr><tr><td>Additions for tax positions of the current period</td><td>3,086</td><td>2,876</td></tr><tr><td>Reductions for tax positions of prior years for:</td><td></td><td></td></tr><tr><td>Settlements with taxing authorities during the period</td><td>-1,609</td><td>—</td></tr><tr><td>Lapse of applicable statute of limitations</td><td>-572</td><td>-1,815</td></tr><tr><td>Ending balance</td><td>$22,638</td><td>$20,773</td></tr></table>

Question: In which year is Loans and leases outstanding positive?
Answer: 2009,2010,2011,2012,0000