The graph below compares Expeditors International of Washington, Inc. 's cumulative 5-Year total shareholder return on common stock with the cumulative total returns of the S&P 500 index, the NASDAQ Transportation index, and the NASDAQ Industrial Transportation index (NQUSB2770T) as a replacement for the NASDAQ Transportation index.
The Company is making the modification to reference a specific transportation index and to source that data directly from NASDAQ.
The graph assumes that the value of the investment in our common stock and in each of the indexes (including reinvestment of dividends) was $100 on 12/31/2012 and tracks it through 12/31/2017.
Total return assumes reinvestment of dividends in each of the indices indicated.
COMPARISON OF 5-YEAR CUMULATIVE TOTAL RETURN Among Expeditors International of Washington, Inc. , the S&P 500 Index, the NASDAQ Industrial Transportation Index and the NASDAQ Transportation Index.
## Table 0 ##
The stock price performance included in this graph is not necessarily indicative of future stock price performance.
Notes to Consolidated Financial Statements – (Continued) (Amounts in Millions, Except Per Share Amounts) On October 26, 2009, we exchanged $600.0 principal amount of the 2017 Notes for an equal amount of new 2017 Notes with substantially identical terms as the original notes, except the new notes have no transfer restrictions under the federal securities laws.
The completion of the exchange offer did not affect any of the financial terms of the outstanding 2017 Notes.
Tender Offers and Redemption On June 8, 2009, we launched tender offers to purchase, for cash, (i) any and all of our $250.0 5.40% Senior Unsecured Notes due 2009 (the “2009 Notes”) and (ii) up to $500.0 in aggregate principal amount of our outstanding 2011 Notes and 2010 Notes with an early tender date of June 19, 2009 and an expiration date of July 6, 2009.
We used the proceeds from the offering of the 2017 Notes first to purchase tendered 2011 Notes, and then to purchase on a pro-rated basis tendered 2010 Notes.
We used cash on hand to purchase the tendered 2009 Notes.
The tendered notes that were accepted for purchase received accrued and unpaid interest to, but not including, the settlement date.
The purchase price for our tendered notes per $1,000 aggregate principal amount in whole dollars is listed below.
## Table 1 ##
1 Includes an early tender premium of $30 per $1,000 principal amount of Notes paid only to holders that validly tendered such Notes during the early tender period that were accepted for purchase.
Holders of Notes tendered after the early tender period but before the end of the tender period did not receive the early tender premium.
Following the tender offers, in September 2009, we redeemed all of our 2009 Notes that remained outstanding, which were scheduled to mature on November 15, 2009.
Our cumulative purchases of the 2009 Notes, 2011 Notes and the 2010 Notes through the tender offers and the subsequent redemption are summarized below.
## Table 2 ##
1 Cash payment includes accrued and unpaid interest.
In accordance with authoritative guidance regarding the extinguishment of liabilities and debt modifications and extinguishments, the settlement of our tender offers and redemption were treated as a debt extinguishment because we were relieved of our debt obligation upon settlement.
We compared the proportionate share of the net carrying amount, which includes the carrying amount due at maturity, adjusted for unamortized discounts, debt issuance costs and gains and losses on interest rate swaps, if applicable, to the reacquisition price.
Charges as a result of our debt extinguishments are reflected in other income, net in the Consolidated Statements of Operations.
Interest Rate Swaps In June 2008, we entered into an interest rate swap agreement related to $125.0 in notional amount of our 2011 Notes, which we subsequently terminated in September 2008.
Over the remaining term of the 2011 Notes, we will receive a total of approximately $3.0 in cash, payable in equal semi-annual installments, and a gain of $2.4 that is being amortized as a reduction to interest expense, resulting in an annual effective interest rate of 7.1%.
Notes to Consolidated Financial Statements – (Continued) (Amounts in Millions, Except Per Share Amounts) The following table presents changes in redeemable noncontrolling interests.
## Table 3 ##
1 Redeemable noncontrolling interests are reported at their estimated redemption value in each reporting period, but not less than their initial fair value.
Any adjustment to the redemption value impacts additional paid-in capital, except adjustments as a result of currency translation.
During 2009, we completed four acquisitions, all of which are included in the IAN operating segment.
During 2008, we completed ten acquisitions, of which nine are included in the IAN operating segment and one is included in the CMG operating segment.
The most significant were: a) the remaining interests in an entertainment-marketing agency in North America in which we previously held a 40% interest, b) a digital advertising and communications agency in the United Kingdom, c) a marketing services agency in France, d) a 51% interest in a digital marketing agency in North America, and e) an additional 31.1% interest in a full-service advertising agency in the Middle East which increases our total interest in that agency to 51%.
During 2007, we made eight acquisitions, all of which are included in the IAN operating segment.
The most significant were: a) a full-service advertising agency in Latin America, b) Reprise Media, a full-service search engine marketing firm in North America, c) the remaining interests in two full-service advertising agencies in India in which we previously held 49% and 51% interests, d) a professional healthcare services business in the United Kingdom, and e) a branded entertainment business in the United States.
For companies acquired, we make estimates of the fair values of the assets and liabilities for consolidation.
The purchase price in excess of the estimated fair value of the tangible net assets acquired was allocated to identifiable intangible assets and goodwill.
Considering the characteristics of advertising, specialized marketing and communication services companies, our acquisitions usually do not have significant amounts of tangible assets, as the principal asset we typically acquire is creative talent.
As a result, a substantial portion of the purchase price of these acquisitions is allocated to identifiable intangible assets, primarily customer lists, trade names and goodwill.
Pro forma information related to our 2009, 2008 and 2007 acquisitions are not presented because the impact of these acquisitions, either individually or in the aggregate, on the Company’s consolidated results of operations is not significant.
For all of our acquisitions, if deferred payments and purchases of additional interests after the effective date of purchase are contingent upon the future employment of the former owners, then we recognize these payments as compensation expense.
Compensation expense is determined based on the terms and conditions of the respective acquisition agreements and employment terms of the former owners of the acquired businesses.
This future expense will not be allocated to the assets and liabilities acquired and is amortized over the required employment terms of the former owners.
Notes to Consolidated Financial Statements—(Continued) (Amounts in Millions, Except Per Share Amounts) The table below summarizes the activity related to our unrecognized tax benefits.
## Table 4 ##
Included in the total amount of unrecognized tax benefits of $134.4 as of December 31, 2009, is $112.2 of tax benefits that, if recognized, would impact the effective tax rate and $22.2 of tax benefits that, if recognized, would result in adjustments to other tax accounts, primarily deferred taxes.
The total amount of accrued interest and penalties as of December 31, 2009 and 2008 is $16.9 and $33.5, respectively, of which ($16.4) and $0.7 is included in the 2009 and 2008 Consolidated Statements of Operations, respectively.
In accordance with our accounting policy, interest and penalties accrued on unrecognized tax benefits are classified as income taxes in the Consolidated Statements of Operations.
In August 2009, we finalized our proceeding with the IRS appeals division for the 2003-2004 audit cycle and our IRS examination for the 2005-2006 audit cycle.
As a result, we recognized previously unrecognized tax benefits and related interest (net of federal benefit) of $26.7.
The $26.7 includes a decrease of $23.3 in gross unrecognized tax benefits resulting from tax positions taken in prior periods and a decrease of $5.4 in gross interest on unrecognized tax benefits.
In May 2009, we finalized our proceeding with the IRS appeals division for the 1997-2002 IRS audit cycle.
As a result, we recognized previously unrecognized tax benefits and related interest (net of federal benefit) of $23.4 and received a cash refund of $27.5 in July 2009.
We have various tax years under examination by tax authorities in various countries, such as the United Kingdom, and in various states, such as New York, in which we have significant business operations.
It is not yet known whether these examinations will, in the aggregate, result in our paying additional taxes.
We believe our tax reserves are adequate in relation to the potential for additional assessments in each of the jurisdictions in which we are subject to taxation.
We regularly assess the likelihood of additional tax assessments in those jurisdictions and, if necessary, adjust our reserves as additional information or events require.
With respect to all tax years open to examination by U. S.  federal and various state, local, and non-U.
S.  tax authorities, we currently anticipate that the total unrecognized tax benefits will decrease by an amount between $50.0 and $60.0 in the next twelve months, a portion of which will affect the effective tax rate, primarily as a result of the settlement of tax examinations and the lapsing of statutes of limitation.
This net decrease is related to various items of income and expense, including transfer pricing adjustments and adjustments in various state and local jurisdictions.
We are effectively settled with respect to U. S.  income tax audits for years prior to 2007.
With limited exceptions, we are no longer subject to state and local income tax audits for years prior to 1999, or non-U.
S.  income tax audits for years prior to 2000.
Notes to Consolidated Financial Statements – (Continued) (Amounts in Millions, Except Per Share Amounts) Level 3 reductions in our long-term investments were attributable to the sale of our asset-backed auction rate securities.
Level 3 additions relate to unconditional obligations to purchase additional equity interests in previous acquisitions for cash, which is considered to be a mandatorily redeemable financial instrument.
Realized losses included in net income for long- term investments and foreign currency derivatives are reported as a component of other income, net in the Consolidated Statements of Operations.
Realized losses included in net income for mandatorily redeemable noncontrolling interests are reported as a component of interest expense in the Consolidated Statements of Operations.
Gross unrealized and realized gains and losses for our long-term investments and short-term marketable securities are listed below.
## Table 5 ##
Note 13: Employee Benefits Pension Plans We have a defined benefit pension plan (the “Domestic Plan”) that consists of approximately 4,200 participants and has been closed to new participants since March 31, 1998.
Some of our agencies have additional domestic plans covering a total of approximately 300 participants and are also closed to new participants.
We also have numerous plans outside the U. S. , some of which are funded, while others provide payments at the time of retirement or termination under applicable labor laws or agreements.
The Interpublic Pension Plan in the U. K.  (the “U.
K.  Pension Plan”) is a defined benefit plan and is our most material foreign pension plan in terms of the benefit obligation and plan assets.
Differences between the aggregate balance sheet amounts listed in the tables below and the totals reported in our Consolidated Balance Sheets and our Consolidated Statements of Stockholders’ Equity and Comprehensive Income relate to the non-material foreign plans.
Postretirement Benefit Plans Some of our domestic subsidiaries provide postretirement health benefits and postretirement life insurance to eligible employees and, in certain cases, their dependents.
These plans consist of approximately 2,900 participants and are closed to new participants.
Our postretirement health benefits plans are unfunded, and we pay claims as presented by the plans’ administrator.
The postretirement life insurance plan is insured and we pay premiums to the plan administrator.
## Table 6 ##

Tables referenced above, in order (Table 0 first):
<table><tr><td></td><td>12/12</td><td>12/13</td><td>12/14</td><td>12/15</td><td>12/16</td><td>12/17</td></tr><tr><td>Expeditors International of Washington, Inc.</td><td>$100.00</td><td>$113.52</td><td>$116.07</td><td>$119.12</td><td>$142.10</td><td>$176.08</td></tr><tr><td>Standard and Poor's 500 Index</td><td>100.00</td><td>132.39</td><td>150.51</td><td>152.59</td><td>170.84</td><td>208.14</td></tr><tr><td>NASDAQ Transportation</td><td>100.00</td><td>133.76</td><td>187.65</td><td>162.30</td><td>193.79</td><td>248.92</td></tr><tr><td>NASDAQ Industrial Transportation (NQUSB2770T)</td><td>100.00</td><td>141.60</td><td>171.91</td><td>132.47</td><td>171.17</td><td>218.34</td></tr></table>
<table><tr><td></td><td> Early Tender Price<sup>1</sup></td><td> Tender Offer Price</td></tr><tr><td>2009 Notes</td><td>$1,010</td><td>$980</td></tr><tr><td>2011 Notes</td><td>1,040</td><td>1,010</td></tr><tr><td>2010 Notes</td><td>1,000</td><td>970</td></tr></table>
<table><tr><td></td><td> Aggregate Principal Amount</td><td> Cash Payment<sup>1</sup></td><td>Total Loss</td></tr><tr><td><i>Tender Offers</i></td><td></td><td></td><td></td></tr><tr><td>2009 Notes</td><td>$214.0</td><td>$217.3</td><td>$-3.0</td></tr><tr><td>2011 Notes</td><td>463.7</td><td>494.2</td><td>-21.5</td></tr><tr><td>2010 Notes</td><td>36.3</td><td>36.4</td><td>-0.9</td></tr><tr><td><i>Redemption</i></td><td></td><td></td><td></td></tr><tr><td>2009 Notes</td><td>$36.0</td><td>$37.0</td><td>$-0.3</td></tr></table>
<table><tr><td></td><td colspan="3">Years ended December 31,</td></tr><tr><td></td><td>2009</td><td>2008</td><td>2007</td></tr><tr><td>Balance at beginning of period</td><td>$288.4</td><td>$101.2</td><td>$58.5</td></tr><tr><td>Noncontrolling interest balance related to redeemable noncontrolling interests</td><td>2.5</td><td>11.7</td><td>-1.0</td></tr><tr><td>Changes in redemption value of redeemable noncontrolling interests:</td><td></td><td></td><td></td></tr><tr><td>Redeemable noncontrolling interests related to current year transactions</td><td>0.5</td><td>203.2</td><td>32.3</td></tr><tr><td>Redemptions</td><td>-5.3</td><td>-17.1</td><td>-9.3</td></tr><tr><td>Redemption value adjustments<sup>1</sup></td><td>-8.3</td><td>-10.6</td><td>20.7</td></tr><tr><td>Balance at end of period</td><td>$277.8</td><td>$288.4</td><td>$101.2</td></tr></table>
<table><tr><td></td><td colspan="3">December 31,</td></tr><tr><td></td><td>2009</td><td>2008</td><td>2007</td></tr><tr><td>Balance at beginning of period</td><td>$148.8</td><td>$134.8</td><td>$266.9</td></tr><tr><td>Increases as a result of tax positions taken during a prior year</td><td>7.8</td><td>22.8</td><td>7.9</td></tr><tr><td>Decreases as a result of tax positions taken during a prior year</td><td>-50.9</td><td>-21.3</td><td>-156.3</td></tr><tr><td>Settlements with taxing authorities</td><td>—</td><td>-4.5</td><td>-1.0</td></tr><tr><td>Lapse of statutes of limitation</td><td>-5.0</td><td>-1.7</td><td>-2.4</td></tr><tr><td>Increases as a result of tax positions taken during the current year</td><td>33.7</td><td>18.7</td><td>19.7</td></tr><tr><td>Balance at end of period</td><td>$134.4</td><td>$148.8</td><td>$134.8</td></tr></table>
<table><tr><td></td><td colspan="3"> Years ended December 31,</td></tr><tr><td></td><td> 2009</td><td> 2008</td><td> 2007</td></tr><tr><td><i>Reported in comprehensive income</i></td><td></td><td></td><td></td></tr><tr><td>Unrealized gains</td><td>$0.9</td><td>$0.3</td><td>$2.0</td></tr><tr><td>Unrealized losses</td><td>0.5</td><td>7.4</td><td>6.0</td></tr><tr><td><i>Reported in other income, net</i></td><td></td><td></td><td></td></tr><tr><td>Realized gains</td><td>$1.0</td><td>$0.4</td><td>$4.8</td></tr><tr><td>Realized losses</td><td>0.6</td><td>3.4</td><td>5.8</td></tr></table>
<table><tr><td></td><td colspan="3">Domestic Pension Plans</td><td colspan="3">Foreign Pension Plans</td><td colspan="3">Postretirement Benefit Plans</td></tr><tr><td> Years ended December 31,</td><td>2009</td><td>2008</td><td>2007</td><td>2009</td><td>2008</td><td>2007</td><td>2009</td><td>2008</td><td>2007</td></tr><tr><td>Service cost</td><td>$—</td><td>$—</td><td>$—</td><td>$11.7</td><td>$13.3</td><td>$15.1</td><td>$0.4</td><td>$0.4</td><td>$0.5</td></tr><tr><td>Interest cost</td><td>8.0</td><td>8.4</td><td>8.2</td><td>23.2</td><td>26.4</td><td>26.1</td><td>3.1</td><td>3.2</td><td>3.5</td></tr><tr><td>Expected return on plan assets</td><td>-7.4</td><td>-10.4</td><td>-10.3</td><td>-13.7</td><td>-23.9</td><td>-24.0</td><td>—</td><td>—</td><td>—</td></tr><tr><td>Curtailment gains</td><td>—</td><td>—</td><td>—</td><td>-0.4</td><td>-0.4</td><td>-0.1</td><td>—</td><td>—</td><td>—</td></tr><tr><td>Settlement losses (gains)</td><td>—</td><td>0.1</td><td>—</td><td>2.9</td><td>-0.6</td><td>-0.9</td><td>—</td><td>—</td><td>—</td></tr><tr><td>Amortization of:</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Transition obligation</td><td>—</td><td>—</td><td>—</td><td>—</td><td>—</td><td>0.1</td><td>0.1</td><td>0.2</td><td>0.2</td></tr><tr><td>Prior service cost (credit)</td><td>0.1</td><td>—</td><td>—</td><td>0.2</td><td>0.3</td><td>0.2</td><td>-0.1</td><td>-0.1</td><td>-0.1</td></tr><tr><td>Unrecognized actuarial losses</td><td>9.8</td><td>5.7</td><td>6.8</td><td>2.3</td><td>0.7</td><td>2.8</td><td>—</td><td>—</td><td>0.9</td></tr><tr><td>Net periodic cost</td><td>$10.5</td><td>$3.8</td><td>$4.7</td><td>$26.2</td><td>$15.8</td><td>$19.3</td><td>$3.5</td><td>$3.7</td><td>$5.0</td></tr></table>

Question: What was the average value of the Service cost in the years where Interest cost positive is positive?
Answer: 13.8
Reasoning program: add(11.7,13.3), add(#0,15.1), add(#1,0.4), add(#2,0.4), add(#3,0.5), divide(#4,const_3)