Other Income (Expense) Other income (expense) consists principally of investment income and interest expense.
Investment income is derived from the Company’s cash, cash equivalents, restricted deposits and investments.
For the year ended December 31, 2002, investment income included a $5,100 one-time dividend from a captive insurance company in which the Company maintained an investment.
Income Taxes Deferred tax assets and liabilities are recorded for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases.
Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled.
The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date of the tax rate change.
Stock-Based Compensation The Company accounts for stock-based compensation plans in accordance with the intrinsic value based method of Accounting Principles Board Opinion No.25 as permitted by SFAS No.123 and SFAS No.148.
Compensation cost related to stock options issued to employees is calculated on the date of grant only if the current market price of the underlying stock exceeds the exercise price.
Compensation expense is then recognized on a straight-line basis over the vesting period, generally five years.
The Company recognized $188, $270 and $6 during the years ended December 31, 2003, 2002 and 2001, respectively, for stock-based compensation expense.
Had compensation cost for the plans been determined based on the fair value method at the grant dates as specified in SFAS No.123, the Company’s net earnings would have been reduced to the following pro forma amounts:
## Table 0 ##
Additional information regarding the stock option plans is included in Note 14.
Reclassifications Certain 2002 and 2001 amounts in the consolidated financial statements have been reclassified to conform to the 2003 presentation.
These reclassifications have no effect on net earnings or stockholders’ equity as previously reported.
Recent Accounting Pronouncements In July 2001, Statement of Financial Accounting Standards No.142, “Goodwill and Other Intangible Assets,” was issued which requires that goodwill and intangible assets with indefinite useful lives no longer be amortized, but instead tested at least annually for impairment.
The Company has adopted SFAS No.142 effective January 1, 2002 and goodwill amortization was discontinued.
Goodwill is reviewed at least annually for impairment.
In addition, the Company will perform an impairment analysis of intangible assets more frequently based on other factors.
Such factors would include, but are not limited to, significant changes in membership, state funding, medical contracts and provider networks and contracts.
The Company did not recognize any impairment losses for the periods presented.
In June 2002, SFAS No.146, “Accounting for Costs Associated with Exit or Disposal Activities,” was issued.
It requires that a liability for a cost associated with an exit or disposal activity be recognized when the liability is incurred.
SFAS No.146 is effective for exit or disposal activities that are initiated after December 31, 2002.
The adoption of the provisions of SFAS No.146 did not have a material impact on the Company’s results of operations, financial position or cash flows.
In December 2002, SFAS No.148, “Accounting for StockBased Compensation—Transition and Disclosure,” was issued.
This statement provides alternative methods of transition for an entity that voluntarily changes to the fair value based method of accounting for stock-based employee compensation.
In addition, this statement requires prominent disclosures in both annual and interim financial statements about the method of accounting for stock-based employee compensation and the effect of the method used on reported results.
SFAS No.148 is effective for fiscal years ending after December 15, 2002 and for interim periods beginning after December 15, 2002.
The adoption of the provisions of SFAS No.148 did not have a material impact on the Company’s results of operations, financial position or cash flows.
In November 2002, FASB Interpretation No.45, “Guarantor’s Accounting and Disclosure Requirements for Guarantees, Including Indirect Guarantees of Indebtedness of Others an interpretation of SFAS No.5, 57, and 107 and rescission of FASB Interpretation No.34,” was issued.
This interpretation clarifies the requirements of SFAS No.5, “Accounting for Contingencies,” relating to a guarantor’s accounting for, and
Dispositions of Depreciable Real Estate Assets Excluded from Discontinued Operations We recorded a gain on sale of depreciable assets excluded from discontinued operations of $190.0 million for the year ended December 31, 2015, an increase of approximately $147.3 million from the $42.6 million gain on sale of depreciable assets recorded for the year ended December 31, 2014.
The increase was primarily the result of increased disposition activity.
Dispositions increased from eight multifamily properties for the year ended December 31, 2014, to 21 multifamily properties for the year ended December 31, 2015.
Gain from Real Estate Joint Ventures We recorded a gain from real estate joint ventures of $6.0 million during the year ended December 31, 2014 as opposed to no material gain or loss being recorded during the year ended December 31, 2015.
The decrease was primarily a result of recording a $3.4 million gain for the disposition of Ansley Village by Mid-America Multifamily Fund II, or Fund II, as well as a $2.8 million gain for the promote fee received from our Fund II partner during 2014.
The promote fee was received as a result of MAA achieving certain performance metrics in its management of the Fund II properties over the life of the joint venture.
There were no such gains recorded during the year ended December 31, 2015.
Discontinued Operations We recorded a gain on sale of discontinued operations of $5.4 million for the year ended December 31, 2014.
We did not record a gain or loss on sale of discontinued operations during the year ended December 31, 2015, due to the adoption of ASU 2014-08, Reporting Discontinued Operations and Disclosures of Disposals of Components of an Entity, which resulted in dispositions being included in the gain on sale of depreciable real estate assets excluded from discontinued operations and is discussed further below.
Net Income Attributable to Noncontrolling Interests Net income attributable to noncontrolling interests for the year ended December 31, 2015 was approximately $18.5 million, an increase of $10.2 million from the year ended December 31, 2014.
This increase is consistent with the increase to overall net income and is primarily a result of the items discussed above.
Net Income Attributable to MAA Primarily as a result of the items discussed above, net income attributable to MAA increased by approximately $184.3 million in the year ended December 31, 2015 from the year ended December 31, 2014.
Comparison of the Year Ended December 31, 2014 to the Year Ended December 31, 2013 The comparison of the year ended December 31, 2014 to the year ended December 31, 2013 shows the segment break down based on the 2014 same store portfolios.
A comparison using the 2015 same store portfolio would not be comparative due to the nature of the classifications as a result of the Merger.
Property Revenues The following table shows our property revenues by segment for the years ended December 31, 2014 and December 31, 2013 (dollars in thousands):
## Table 1 ##
PRUDENTIAL FINANCIAL, INC.  Notes to Consolidated Financial Statements 4.
INVESTMENTS (continued) Non-performing loans include those loans for which it is probable that amounts due according to the contractual terms of the loan agreement will not all be collected.
Non-performing commercial mortgage and other loans identified in management’s specific review of probable loan losses and the related allowance for losses at December 31, 2009 are as follows:
## Table 2 ##
Impaired commercial mortgage and other loans with no allowance for losses are loans in which the fair value of the collateral or the net present value of the loans’ expected future cash flows equals or exceeds the recorded investment.
The average recorded investment in impaired loans before allowance for losses was $750 million for 2010.
Net investment income recognized on these loans totaled $35 million for the year ended December 31, 2010.
See Note 2 for information regarding the Company’s accounting policies for commercial mortgage and other loans.
Non-performing commercial mortgage and other loans with no allowance for losses are loans in which the fair value of the collateral or the net present value of the loans’ expected future cash flows equals or exceeds the recorded investment.
The average recorded investment in non-performing loans before allowance for losses was $835 million for 2009.
Net investment income recognized on these loans totaled $47 million for 2009.
See Note 2 for information regarding the Company’s accounting policies for commercial mortgage and other loans.
The net carrying value of commercial loans held for sale by the Company as of December 31, 2010 and 2009 was $136 million and $124 million, respectively.
As of December 31, 2010 and 2009, all of the Company’s commercial loans held for sale were collateralized, with collateral primarily consisting of office buildings, retail stores, apartment complexes and industrial buildings.
In certain transactions, the Company prearranges that it will sell the loan to an investor.
As of December 31, 2010 and 2009, $136 million and $113 million, respectively, of loans held for sale are subject to such arrangements.
The following tables set forth the credit quality indicators as of December 31, 2010, based upon the recorded investment gross of allowance for credit losses.
Commercial mortgage loans—Industrial buildings
## Table 3 ##

Tables referenced above, in order (Table 0 first):
<table><tr><td></td><td> 2003</td><td> 2002</td><td> 2001</td></tr><tr><td>Net earnings attributable to common stockholders</td><td>$33,270</td><td>$25,621</td><td>$12,428</td></tr><tr><td>Pro-forma stock-based employee compensation expense determined under fair value based method, net of related tax effects</td><td>2,261</td><td>1,556</td><td>665</td></tr><tr><td>Pro forma net earnings</td><td>$31,009</td><td>$24,065</td><td>$11,763</td></tr><tr><td> Basic earnings per common share:</td><td></td><td></td><td></td></tr><tr><td>As reported</td><td>$1.86</td><td>$1.63</td><td>$5.98</td></tr><tr><td>Pro forma</td><td>1.74</td><td>1.53</td><td>5.66</td></tr><tr><td> Diluted earnings per common share:</td><td></td><td></td><td></td></tr><tr><td>As reported</td><td>$1.73</td><td>$1.47</td><td>$1.07</td></tr><tr><td>Pro forma</td><td>1.61</td><td>1.38</td><td>1.02</td></tr></table>
<table><tr><td></td><td>Year ended December 31, 2014</td><td>Year ended December 31, 2013</td><td>Increase</td><td>Percentage Increase</td></tr><tr><td>Large Market Same Store</td><td>$252,029</td><td>$241,194</td><td>$10,835</td><td>4.5%</td></tr><tr><td>Secondary Market Same Store</td><td>246,800</td><td>242,464</td><td>4,336</td><td>1.8%</td></tr><tr><td>Same Store Portfolio</td><td>498,829</td><td>483,658</td><td>15,171</td><td>3.1%</td></tr><tr><td>Non-Same Store and Other</td><td>493,349</td><td>151,185</td><td>342,164</td><td>226.3%</td></tr><tr><td>Total</td><td>$992,178</td><td>$634,843</td><td>$357,335</td><td>56.3%</td></tr></table>
<table><tr><td></td><td>2009 (in millions)</td></tr><tr><td>Non-performing commercial mortgage and other loans with allowance for losses</td><td>$1,064</td></tr><tr><td>Non-performing commercial mortgage and other loans with no allowance for losses</td><td>30</td></tr><tr><td>Allowance for losses, end of year</td><td>-316</td></tr><tr><td>Net carrying value of non-performing commercial mortgage and other loans</td><td>$778</td></tr></table>
<table><tr><td></td><td colspan="7"> Debt Service Coverage Ratio</td></tr><tr><td></td><td> Greater than 2.0X</td><td> 1.8X to 2.0X</td><td> 1.5X to <1.8X</td><td> 1.2X to <1.5X</td><td> 1.0X to <1.2X</td><td> Less than 1.0X</td><td> Grand Total</td></tr><tr><td></td><td colspan="7"> (in millions)</td></tr><tr><td> Loan-to-Value Ratio</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>0%-49.99%</td><td>$622</td><td>$319</td><td>$196</td><td>$191</td><td>$15</td><td>$23</td><td>$1,366</td></tr><tr><td>50%-59.99%</td><td>364</td><td>71</td><td>149</td><td>186</td><td>45</td><td>49</td><td>864</td></tr><tr><td>60%-69.99%</td><td>424</td><td>93</td><td>495</td><td>435</td><td>194</td><td>115</td><td>1,756</td></tr><tr><td>70%-79.99%</td><td>71</td><td>97</td><td>528</td><td>564</td><td>223</td><td>215</td><td>1,698</td></tr><tr><td>80%-89.99%</td><td>0</td><td>0</td><td>17</td><td>136</td><td>94</td><td>316</td><td>563</td></tr><tr><td>90%-100%</td><td>0</td><td>0</td><td>0</td><td>0</td><td>46</td><td>134</td><td>180</td></tr><tr><td>Greater than 100%</td><td>16</td><td>0</td><td>0</td><td>7</td><td>10</td><td>116</td><td>149</td></tr><tr><td>Total Industrial</td><td>$1,497</td><td>$580</td><td>$1,385</td><td>$1,519</td><td>$627</td><td>$968</td><td>$6,576</td></tr></table>

Question: what was the net income attributable to noncontrolling interests net income attributable to noncontrolling interests for the year ended december 31 , 2014 in million
Answer: 8.3
Reasoning program: subtract(18.5,10.2)