Internal-use software: The Company capitalizes direct costs of materials and services used in the development of internal-use software.
Amounts capitalized are amortized on a straight-line basis over a period of three to five years and are reported as a component of machinery and equipment within property, plant and equipment.
Environmental: Environmental expenditures relating to existing conditions caused by past operations that do not contribute to current or future revenues are expensed.
Liabilities for remediation costs are recorded on an undiscounted basis when they are probable and reasonably estimable, generally no later than the completion of feasibility studies or the Company’s commitment to a plan of action.
Environmental expenditures for capital projects that contribute to current or future operations generally are capitalized and depreciated over their estimated useful lives.
Income taxes: The provision for income taxes is determined using the asset and liability approach.
Under this approach, deferred income taxes represent the expected future tax consequences of temporary differences between the carrying amounts and tax basis of assets and liabilities.
The Company records a valuation allowance to reduce its deferred tax assets when uncertainty regarding their reliability exists.
As of December 31, 2005, no valuation allowances were recorded.
Earnings per share: The difference in the weighted average shares outstanding for calculating basic and diluted earnings per share is attributable to the dilution associated with the Company’s stock-based compensation plans.
Certain Management Stock Ownership Program average options outstanding during the years 2005, 2004 and 2003 were not included in the computation of diluted earnings per share because they would not have had a dilutive effect (15.4 million average options for 2005, 6.6 million average options for 2004 and 6.4 million average options for 2003).
As discussed in Note 8 to the Consolidated Financial Statements, the conditions for conversion related to the Company’s Convertible Notes have never been met; accordingly, there was no impact on 3M’s diluted earnings per share.
If the conditions for conversion are met, 3M may choose to pay in cash and/or common stock; however, if this occurs, the Company has the intent and ability to settle this debt security in cash.
The computations for basic and diluted earnings per share for the years ended December 31 follow:
## Table 0 ##
Stock-based compensation: The Company utilizes the intrinsic value method as prescribed by Accounting Principles Board Opinion No.25, “Accounting for Stock Issued to Employees”, and generally no compensation cost is recognized for either the General Employees’ Stock Purchase Plan (GESPP) or the Management Stock Ownership Program (MSOP).
The GESPP is considered non-compensatory.
In December 2002, the Financial Accounting Standards Board (FASB) issued Statement of Financial Accounting Standards (SFAS) No.148, “Accounting for Stock-Based Compensation –Transition and Disclosure – an amendment of SFAS No.123.
” The Company has adopted the disclosure requirements of SFAS No.148.
Refer to Notes 13 and 14 for additional information concerning the GESPP and MSOP and also refer to additional discussion later in Note 1 concerning the impact of SFAS No.123R “Share Based Payment”.
Pro forma amounts for stock option awards are based on the options’ estimated Black-Scholes fair value at the date of grant, net of tax, with expense recognition over the vesting period of the stock-based compensation award.
Effective with the May 2005 annual MSOP grant, the
Effective in the third quarter of 2015, within the Health Care business segment, the Company formed the Oral Care Solutions Division, which combined the former 3M ESPE and 3M Unitek divisions.
Business Segment Products
## Table 1 ##
Business Segment Information
## Table 2 ##
## Table 3 ##
Corporate and unallocated operating income includes a variety of miscellaneous items, such as corporate investment gains and losses, certain derivative gains and losses, certain insurance-related gains and losses, certain litigation and environmental expenses, corporate restructuring charges and certain under- or over-absorbed costs (e. g.  pension, stockbased compensation) that the Company may choose not to allocate directly to its business segments.
Because this category includes a variety of miscellaneous items, it is subject to fluctuation on a quarterly and annual basis.
Reconciliation of Effective Income Tax Rate
## Table 4 ##
The effective tax rate for 2015 was 29.1 percent, compared to 28.9 percent in 2014, an increase of 0.2 percentage points, impacted by several factors.
Factors which increased the Company’s effective tax rate included international taxes, which were impacted by changes in foreign currency rates and changes to the geographic mix of income before taxes, and other items.
Combined, these factors increased the Company’s effective tax rate by 2.4 percentage points.
This increase was partially offset by a 2.2 percentage point decrease, which related to the remeasurements of 3M’s uncertain tax positions, including the restoration of tax basis on certain assets for which depreciation deductions were previously limited, and increases in the domestic manufacturer’s deduction and U. S.  research and development credit benefits.
The effective tax rate for 2014 was 28.9 percent, compared to 28.1 percent in 2013, an increase of 0.8 percentage points, impacted by many factors.
Factors which increased the Company’s effective tax rate included a one-time international tax impact related to the establishment of the supply chain center of expertise in Europe, decreased U. S.  research and development credit in 2014 compared to 2013 due to two years inclusion as a result of the reinstatement in 2013, decreased domestic manufacturer’s deduction, and other items.
Combined, these factors increased the Company’s effective tax rate by 1.6 percentage points.
This increase was partially offset by a 0.8 percentage point decrease, which related to both lower 3M income tax reserves for 2014 when compared to 2013 and international taxes as a result of changes to the geographic mix of income before taxes.
The Company files income tax returns in the U. S.  federal jurisdiction, and various states and foreign jurisdictions.
With few exceptions, the Company is no longer subject to U. S.  federal, state and local, or non-U.
S.  income tax examinations by tax authorities for years before 2005.
The IRS has completed its field examination of the Company’s U. S.  federal income tax returns for the years 2005 through 2013.
The Company protested certain IRS positions within these tax years and entered into the administrative appeals process with the IRS.
In December 2012, the Company received a statutory notice of deficiency for the 2006 year.
The Company filed a petition in Tax Court in the first quarter of 2013 relating to the 2006 tax year.
Currently, the Company is under examination by the IRS for its U. S.  federal income tax returns for the years 2014 and 2015.
It is anticipated that the IRS will complete its examination of the Company for 2014 by the end of the first quarter of 2016 and for 2015 by the end of the first quarter of 2017.
As of December 31, 2015, the IRS has not proposed any significant adjustments to the Company’s tax positions for which the Company is not adequately reserved.
Payments relating to other proposed assessments arising from the 2005 through 2015 examinations may not be made until a final agreement is reached between the Company and the IRS on such assessments or upon a final resolution resulting from the administrative appeals process or judicial action.
In addition to the U. S.  federal examination, there is also audit activity in several U. S.  state and foreign jurisdictions.3M anticipates changes to the Company’s uncertain tax positions due to the closing and resolution of audit issues for various audit years mentioned above and closure of statutes.
The Company is not currently able to reasonably estimate the amount by which the liability for unrecognized tax benefits will increase or decrease during the next 12 months as a result of the ongoing income tax authority examinations.
VISA INC.  NOTES TO CONSOLIDATED FINANCIAL STATEMENTS—(Continued) September 30, 2009 (in millions, except as noted) To value the shares issued on June 15, 2007 (the “measurement date”), the Company primarily relied upon the analysis of comparable companies with similar industry, business model and financial profiles.
This analysis considered a range of metrics including the forward multiples of revenue; earnings before interest, depreciation and amortization; and net income of these comparable companies.
Ultimately, the Company determined that the forward net income multiple was the most appropriate measure to value the acquired regions and reflect anticipated changes in the Company’s financial profile prospectively.
This multiple was applied to the corresponding forward net income of the acquired regions to calculate their value.
The most comparable company identified was MasterCard Inc.
Therefore, the most significant input into this analysis was MasterCard’s forward net income multiple of 27 times net income at the measurement date.
Visa Inc.  Common Stock Issued to Visa Europe As part of the reorganization, Visa Europe received 62,762,788 shares of class C (series III and IV) common stock valued at $3.1 billion based on the value of the class C (series I) common stock issued to the acquired regions.
Visa Europe also received 27,904,464 shares of class C (series II) common stock valued at $1.104 billion determined by discounting the redemption price of these shares using a risk-free rate of 4.9% over the period to October 2008, when these shares were redeemed by the Company.
Prior to the IPO, the Company issued Visa Europe an additional 51,844,393 class C (series II) common stock at a price of $44 per share in exchange for a subscription receivable.
The issuance and subscription receivable were recorded as offsetting entries in temporary equity at September 30, 2008.
Completion of the Company’s IPO triggered the redemption feature of this stock and in March 2008, the Company reclassified all outstanding shares of the class C (series II) common stock at its then fair value of $1.125 billion to temporary equity on the consolidated balance sheet with a corresponding reduction in additional paid-in-capital of $1.104 billion and accumulated income of $21 million.
From March 2008 to October 10, 2008, the date these shares were redeemed, the Company recorded accretion of this stock to its redemption price through accumulated income.
Fair Value of Assets Acquired and Liabilities Assumed Total purchase consideration has been allocated to the tangible and identifiable intangible assets and liabilities assumed underlying the acquired interests based on their fair value on the reorganization date.
The excess of purchase consideration over net assets assumed was recorded as goodwill.
The following table summarizes this allocation.

Tables referenced above, in order (Table 0 first):
<table><tr><td> (Amounts in millions, except per share amounts)</td><td> 2005</td><td> 2004</td><td> 2003</td></tr><tr><td>Numerator:</td><td></td><td></td><td></td></tr><tr><td>Net income</td><td>$3,199</td><td>$2,990</td><td>$2,403</td></tr><tr><td>Denominator:</td><td></td><td></td><td></td></tr><tr><td>Denominator for weighted average commonshares outstanding — basic</td><td> 764.9</td><td>780.5</td><td>782.8</td></tr><tr><td>Dilution associated with the Company’sstock-based compensation plans</td><td> 12.0</td><td>16.0</td><td>12.5</td></tr><tr><td>Denominator for weighted average commonshares outstanding — diluted</td><td> 776.9</td><td>796.5</td><td>795.3</td></tr><tr><td>Earnings per share — basic</td><td>$4.18</td><td>$3.83</td><td>$3.07</td></tr><tr><td>Earnings per share — diluted</td><td>$4.12</td><td>$3.75</td><td>$3.02</td></tr></table>
<table><tr><td>Business Segment</td><td>Major Products</td></tr><tr><td>Industrial</td><td>Tapes, coated, nonwoven and bonded abrasives, adhesives, advanced ceramics, sealants, specialty materials, filtration products, closure systems for personal hygiene products, acoustic systems products, automotive components, abrasion-resistant films, structural adhesives and paint finishing and detailing products</td></tr><tr><td>Safety and Graphics</td><td>Personal protection products, traffic safety and security products, commercial graphics systems, commercial cleaning and protection products, floor matting, roofing granules for asphalt shingles, and fall protection products</td></tr><tr><td>Health Care</td><td>Medical and surgical supplies, skin health and infection prevention products, drug delivery systems, dental and orthodontic products, health information systems and food safety products</td></tr><tr><td>Electronics and Energy</td><td>Optical films solutions for electronic displays, packaging and interconnection devices, insulating and splicing solutions for the electronics, telecommunications and electrical industries, touch screens and touch monitors, renewable energy component solutions, and infrastructure protection products</td></tr><tr><td>Consumer</td><td>Sponges, scouring pads, high-performance cloths, consumer and office tapes, repositionable notes, indexing systems, construction and home improvement products, home care products, protective material products, and consumer and office tapes and adhesives</td></tr></table>
<table><tr><td></td><td colspan="3">Net Sales</td><td colspan="3">Operating Income</td></tr><tr><td>(Millions)</td><td>2015</td><td>2014</td><td>2013</td><td>2015</td><td>2014</td><td>2013</td></tr><tr><td>Industrial</td><td>$10,328</td><td>$10,990</td><td>$10,657</td><td>$2,263</td><td>$2,389</td><td>$2,307</td></tr><tr><td>Safety and Graphics</td><td>5,515</td><td>5,732</td><td>5,584</td><td>1,305</td><td>1,296</td><td>1,227</td></tr><tr><td>Health Care</td><td>5,420</td><td>5,572</td><td>5,334</td><td>1,724</td><td>1,724</td><td>1,672</td></tr><tr><td>Electronics and Energy</td><td>5,220</td><td>5,604</td><td>5,393</td><td>1,102</td><td>1,115</td><td>954</td></tr><tr><td>Consumer</td><td>4,422</td><td>4,523</td><td>4,435</td><td>1,046</td><td>995</td><td>945</td></tr><tr><td>Corporate and Unallocated</td><td>1</td><td>4</td><td>8</td><td>-355</td><td>-251</td><td>-321</td></tr><tr><td>Elimination of Dual Credit</td><td>-632</td><td>-604</td><td>-540</td><td>-139</td><td>-133</td><td>-118</td></tr><tr><td>Total Company</td><td>$30,274</td><td>$31,821</td><td>$30,871</td><td>$6,946</td><td>$7,135</td><td>$6,666</td></tr></table>
<table><tr><td></td><td colspan="3">Assets</td><td colspan="3">Depreciation & Amortization</td><td colspan="3">Capital Expenditures</td></tr><tr><td>(Millions)</td><td>2015</td><td>2014</td><td>2013</td><td>2015</td><td>2014</td><td>2013</td><td>2015</td><td>2014</td><td>2013</td></tr><tr><td>Industrial</td><td>$9,203</td><td>$8,508</td><td>$8,833</td><td>$374</td><td>$383</td><td>$373</td><td>$317</td><td>$395</td><td>$511</td></tr><tr><td>Safety and Graphics</td><td>7,564</td><td>4,939</td><td>5,122</td><td>245</td><td>234</td><td>255</td><td>199</td><td>221</td><td>207</td></tr><tr><td>Health Care</td><td>4,403</td><td>4,344</td><td>4,329</td><td>179</td><td>181</td><td>171</td><td>168</td><td>169</td><td>120</td></tr><tr><td>Electronics and Energy</td><td>4,815</td><td>5,116</td><td>5,336</td><td>291</td><td>271</td><td>260</td><td>211</td><td>232</td><td>261</td></tr><tr><td>Consumer</td><td>2,393</td><td>2,434</td><td>2,516</td><td>108</td><td>108</td><td>106</td><td>124</td><td>111</td><td>128</td></tr><tr><td>Corporate and Unallocated</td><td>4,340</td><td>5,868</td><td>7,168</td><td>238</td><td>231</td><td>206</td><td>442</td><td>365</td><td>438</td></tr><tr><td>Total Company</td><td>$32,718</td><td>$31,209</td><td>$33,304</td><td>$1,435</td><td>$1,408</td><td>$1,371</td><td>$1,461</td><td>$1,493</td><td>$1,665</td></tr></table>
<table><tr><td></td><td>2015</td><td>2014</td><td>2013</td></tr><tr><td>Statutory U.S. tax rate</td><td>35.0%</td><td>35.0%</td><td>35.0%</td></tr><tr><td>State income taxes - net of federal benefit</td><td>1.1</td><td>0.9</td><td>0.9</td></tr><tr><td>International income taxes - net</td><td>-3.8</td><td>-5.8</td><td>-6.3</td></tr><tr><td>U.S. research and development credit</td><td>-0.5</td><td>-0.4</td><td>-0.7</td></tr><tr><td>Reserves for tax contingencies</td><td>-1.0</td><td>0.6</td><td>1.2</td></tr><tr><td>Domestic Manufacturer’s deduction</td><td>-1.8</td><td>-1.3</td><td>-1.6</td></tr><tr><td>All other - net</td><td>0.1</td><td>-0.1</td><td>-0.4</td></tr><tr><td>Effective worldwide tax rate</td><td>29.1%</td><td>28.9%</td><td>28.1%</td></tr></table>

Question: What is the sum of Net income of 2003, Electronics and Energy of Net Sales 2015, and Total Company of Assets 2014 ?
Answer: 38832
Reasoning program: add(2403.0,5220.0), add(#0,31209.0)