sale of properties with a net book value of $66 million, for cash proceeds of $210 million, resulting in a gain, net of direct selling costs, of $142 million.
In fiscal 2018 and 2017, our continuing involvement with properties subject to a sale-leaseback arrangement entered into in fiscal 2016 ended, and as a result we recorded non-cash sales of properties, extinguished the associated financing obligations and recognized gains of $76 million and $10 million, respectively.
Other Income, Net (in millions, except percentages) The components of other income, net were as follows:
## Table 0 ##
NM - Not Meaningful Interest income increased during fiscal 2019 compared to fiscal 2018, primarily due to a shift in our investment portfolio to higheryielding investments, partially offset by a decrease in the size of the portfolio.
Interest income also increased during fiscal 2018 compared to fiscal 2017 due to a shift to higher-yielding investments, with the portfolio size being relatively consistent in each year.
Interest expense decreased during fiscal 2019 compared to fiscal 2018, primarily due to a reduction in the average amount of interest-bearing debt outstanding.
Interest expense increased in fiscal 2018 compared to fiscal 2017 primarily as a result of our commercial paper program, which began in the third quarter of fiscal 2017, and the September 2017 issuance of $800 million aggregate principal amount of Senior Notes which have a higher weighted average interest rate than the $750 million aggregate principal amount of Senior Notes extinguished in November 2017.
The fluctuations in fiscal 2019 and 2018 compared to the respective prior years are primarily attributable to differences in net foreign exchange gains.
Provision for Income Taxes (in millions, except percentages):
## Table 1 ##
NM - Not Meaningful Our effective tax rate for fiscal 2019 was 7.8% compared to an effective tax rate of 90.3% for fiscal 2018, and an effective tax rate of 22.5% for fiscal 2017.
Our effective tax rates reflect the impact of a significant amount of our earnings, primarily income from our European operations, being taxed in foreign jurisdictions at rates below the U. S.  statutory tax rate.
Our effective tax rate for fiscal 2019 was substantially lower than for the prior year primarily due to the fiscal 2018 impacts of U. S.  tax reform and the effects of the resolution of certain income tax examinations during fiscal 2019.
Key components of the effective tax rate of 7.8% in fiscal 2019 included a benefit of $84 million, or 6.6 percentage points, from foreign profits taxed at effective tax rates lower than the U. S.  federal statutory rate of 21%, a benefit of $48 million, or 3.8 percentage points, related to the effects on the resolution of certain income tax examinations, a benefit of $19 million, or 1.5 percentage points, attributable to stock-based compensation, and a benefit of $17 million, or 1.3 percentage points, from the generation of federal research credits.
Key components of the effective tax rate of 90.3% in fiscal 2018 included a one-time transition tax charge on accumulated foreign earnings of approximately $732 million, or 61.0 percentage points, a charge of $108 million, or 9.0 percentage points, related to the remeasurement of deferred tax assets and liabilities due to tax rate changes, offset by a benefit of $108 million, or 9.0 percentage points, from foreign profits taxed at effective tax rates lower than our blended U. S.  federal statutory rate of 30.5%, and a tax benefit of $23 million, or 1.9 percentage points, attributable to stock-based compensation.
Key components of the effective tax rate of 22.5% in fiscal 2017 included a benefit of $100 million, or 16.1 percentage points, from foreign profits taxed at effective tax rates lower than the U. S.  federal statutory rate of 35%, and a tax charge of $16 million, or 2.6 percentage points, attributable to stock-based compensation.
Item 2.
PROPERTIES The table below provides a summary of our four owned containerboard mills, the principal products produced and each mill’s year-end 2012 annual practical maximum capacity based upon all of our paper machines’ production capabilities, as reported to the AF&PA:
## Table 2 ##
We currently have 71 corrugated manufacturing operations, of which 44 are owned, including 37 combining operations, or corrugated plants, and seven sheet plants.
Four corrugated plants and 23 sheet plants are leased.
We also own one warehouse and miscellaneous other properties, including sales offices and woodlands management offices.
These sales offices and woodlands management offices generally have one to four employees and serve as administrative offices.
PCA leases the space for regional design centers and numerous other distribution centers, warehouses and facilities.
The equipment in these leased facilities is, in virtually all cases, owned by PCA, except for forklifts and other rolling stock which are generally leased.
We lease the cutting rights to approximately 88,000 acres of timberland located near our Valdosta mill (77,000 acres) and our Counce mill (11,000 acres).
On average, these cutting rights agreements have terms with approximately 11 years remaining.
Our corporate headquarters is located in Lake Forest, Illinois.
The headquarters facility is leased for the next nine years with provisions for two additional five year lease extensions.
Item 3.
LEGAL PROCEEDINGS During September and October 2010, PCA and eight other U. S.  and Canadian containerboard producers were named as defendants in five purported class action lawsuits filed in the United States District Court for the Northern District of Illinois, alleging violations of the Sherman Act.
The lawsuits have been consolidated in a single complaint under the caption Kleen Products LLC v Packaging Corp.  of America et al.
The consolidated complaint alleges that the defendants conspired to limit the supply of containerboard, and that the purpose and effect of the alleged conspiracy was to artificially increase prices of containerboard products during the period from August 2005 to the time of filing of the complaint.
The complaint was filed as a purported class action suit on behalf of all purchasers of containerboard products during such period.
The complaint seeks treble damages and costs, including attorney’s fees.
The defendants’ motions to dismiss the complaint were denied by the court in April 2011.
PCA believes the allegations are without merit and will defend this lawsuit vigorously.
However, as the lawsuit is in the document production phase of discovery, PCA is unable to predict the ultimate outcome or estimate a range of reasonably possible losses.
PCA is a party to various other legal actions arising in the ordinary course of our business.
These legal actions cover a broad variety of claims spanning our entire business.
As of the date of this filing, we believe it is not reasonably possible that the resolution of these legal actions will, individually or in the aggregate, have a material adverse effect on our financial condition, results of operations or cash flows.
Incurred Losses and LAE.
The following table presents the incurred losses and LAE for the U. S.  Reinsurance segment for the periods indicated.
## Table 3 ##
Incurred losses were $131.5 million (12.5 points) higher at $706.3 million in 2010 compared to $574.8 million in 2009, primarily as a result of the $62.3 million (6.4 points) increase in current year attritional losses, reflective of current competitive market conditions, $28.5 million (2.5 points) increase in prior year attritional losses, and a $41.2 million (3.6 points) increase in catastrophe losses, largely due to the New Zealand earthquake and the Chilean earthquake.
The increase in prior years’ attritional losses was primarily driven by reserve strengthening in casualty lines for construction liability claims.
Incurred losses were $223.4 million (26.0 points) lower at $574.8 million in 2009 compared to $798.2 million in 2008, primarily as a result of the $281.0 million (26.7 points) decrease in catastrophe losses due to the absence of current year catastrophes in 2009.
The prior years’ reserve development in 2009 primarily related to sub-prime liability exposures.
Segment Expenses.
Commission and brokerage expenses increased by 4.6% to $284.6 million in 2010 compared to $272.2 million in 2009, primarily due to a shift in the mix of business across lines with different commission rates.
Segment other underwriting expenses in 2010 decreased slightly to $33.9 million from $36.2 million in 2009.
Commission and brokerage expenses decreased by 0.4% to $272.2 million in 2009 compared to $273.3 million in 2008, primarily due to the change in the mix and type of business written.
Segment other underwriting expenses for 2009 increased to $36.2 million from $32.2 million for 2008, due to growth in the overall infrastructure.

Tables referenced above, in order (Table 0 first):
<table><tr><td></td><td colspan="5">Fiscal Year</td></tr><tr><td></td><td>2019</td><td>2018</td><td>% Change</td><td>2017</td><td>% Change</td></tr><tr><td>Interest income</td><td>$88</td><td>$79</td><td>11%</td><td>$44</td><td>80%</td></tr><tr><td>Interest expense</td><td>-58</td><td>-62</td><td>-6%</td><td>-52</td><td>19%</td></tr><tr><td>Other income, net</td><td>17</td><td>24</td><td>-29%</td><td>8</td><td>NM</td></tr><tr><td>Total</td><td>$47</td><td>$41</td><td>NM</td><td>$—</td><td>NM</td></tr></table>
<table><tr><td></td><td colspan="5">Fiscal Year</td></tr><tr><td></td><td>2019</td><td>2018</td><td>% Change</td><td>2017</td><td>% Change</td></tr><tr><td>Provision for income taxes</td><td>$99</td><td>$1,083</td><td>-91%</td><td>$140</td><td>NM</td></tr></table>
<table><tr><td>Location</td><td>Function Kraft linerboard mill Kraft linerboard mill Semi-chemical medium mill Semi-chemical medium mill</td><td>Capacity (tons) 1,057,000 559,000 545,000 439,000</td></tr><tr><td>Counce, TN</td><td>Valdosta, GA</td><td>Tomahawk, WI</td></tr><tr><td>Filer City, MI</td></tr><tr><td>Total</td><td></td><td>2,600,000</td></tr></table>
<table><tr><td></td><td colspan="8">Years Ended December 31,</td><td></td></tr><tr><td>(Dollars in millions)</td><td>Current Year</td><td colspan="2">Ratio %/ Pt Change</td><td>Prior Years</td><td colspan="2">Ratio %/ Pt Change</td><td>Total Incurred</td><td colspan="2">Ratio %/ Pt Change</td></tr><tr><td>2010</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Attritional</td><td>$613.1</td><td>54.3%</td><td></td><td>$59.1</td><td>5.2%</td><td></td><td>$672.3</td><td>59.5%</td><td></td></tr><tr><td>Catastrophes</td><td>30.8</td><td>2.7%</td><td></td><td>3.3</td><td>0.3%</td><td></td><td>34.1</td><td>3.0%</td><td></td></tr><tr><td>A&E</td><td>-</td><td>0.0%</td><td></td><td>-</td><td>0.0%</td><td></td><td>-</td><td>0.0%</td><td></td></tr><tr><td>Total segment</td><td>$643.9</td><td>57.0%</td><td></td><td>$62.4</td><td>5.5%</td><td></td><td>$706.3</td><td>62.5%</td><td></td></tr><tr><td>2009</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Attritional</td><td>$550.8</td><td>47.9%</td><td></td><td>$30.6</td><td>2.7%</td><td></td><td>$581.4</td><td>50.5%</td><td></td></tr><tr><td>Catastrophes</td><td>-</td><td>0.0%</td><td></td><td>-7.1</td><td>-0.6%</td><td></td><td>-7.1</td><td>-0.6%</td><td></td></tr><tr><td>A&E</td><td>-</td><td>0.0%</td><td></td><td>0.4</td><td>0.0%</td><td></td><td>0.4</td><td>0.0%</td><td></td></tr><tr><td>Total segment</td><td>$550.8</td><td>47.9%</td><td></td><td>$23.9</td><td>2.1%</td><td></td><td>$574.8</td><td>50.0%</td><td></td></tr><tr><td>2008</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Attritional</td><td>$471.3</td><td>44.9%</td><td></td><td>$52.9</td><td>5.0%</td><td></td><td>$524.2</td><td>49.9%</td><td></td></tr><tr><td>Catastrophes</td><td>253.5</td><td>24.1%</td><td></td><td>20.4</td><td>1.9%</td><td></td><td>273.9</td><td>26.1%</td><td></td></tr><tr><td>A&E</td><td>-</td><td>0.0%</td><td></td><td>-</td><td>0.0%</td><td></td><td>-</td><td>0.0%</td><td></td></tr><tr><td>Total segment</td><td>$724.9</td><td>69.0%</td><td></td><td>$73.3</td><td>7.0%</td><td></td><td>$798.2</td><td>76.0%</td><td></td></tr><tr><td>Variance 2010/2009</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Attritional</td><td>$62.3</td><td>6.4</td><td>pts</td><td>$28.5</td><td>2.5</td><td>pts</td><td>$90.9</td><td>9.0</td><td>pts</td></tr><tr><td>Catastrophes</td><td>30.8</td><td>2.7</td><td>pts</td><td>10.4</td><td>0.9</td><td>pts</td><td>41.2</td><td>3.6</td><td>pts</td></tr><tr><td>A&E</td><td>-</td><td>-</td><td>pts</td><td>-0.4</td><td>-</td><td>pts</td><td>-0.4</td><td>-</td><td>pts</td></tr><tr><td>Total segment</td><td>$93.1</td><td>9.1</td><td>pts</td><td>$38.5</td><td>3.4</td><td>pts</td><td>$131.5</td><td>12.5</td><td>pts</td></tr><tr><td>Variance 2009/2008</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Attritional</td><td>$79.5</td><td>3.0</td><td>pts</td><td>$-22.3</td><td>-2.3</td><td>pts</td><td>$57.2</td><td>0.6</td><td>pts</td></tr><tr><td>Catastrophes</td><td>-253.5</td><td>-24.1</td><td>pts</td><td>-27.5</td><td>-2.5</td><td>pts</td><td>-281.0</td><td>-26.7</td><td>pts</td></tr><tr><td>A&E</td><td>-</td><td>-</td><td>pts</td><td>0.4</td><td>-</td><td>pts</td><td>0.4</td><td>-</td><td>pts</td></tr><tr><td>Total segment</td><td>$-174.0</td><td>-21.1</td><td>pts</td><td>$-49.4</td><td>-4.9</td><td>pts</td><td>$-223.4</td><td>-26.0</td><td>pts</td></tr><tr><td colspan="5">(Some amounts may not reconcile due to rounding.)</td><td></td><td></td><td></td><td></td><td></td></tr></table>

Question: Does the average value of attritional in 2010 for current year greater than that in 2009?
Answer: yes