ADOBE SYSTEMS INCORPORATED NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (Continued) 84 Accounting for Uncertainty in Income Taxes During fiscal 2013 and 2012, our aggregate changes in our total gross amount of unrecognized tax benefits are summarized as follows (in thousands):
## Table 0 ##
As of November 29, 2013, the combined amount of accrued interest and penalties related to tax positions taken on our tax returns and included in non-current income taxes payable was approximately $11.4 million.
We file income tax returns in the U. S.  on a federal basis and in many U. S.  state and foreign jurisdictions.
We are subject to the continual examination of our income tax returns by the IRS and other domestic and foreign tax authorities.
Our major tax jurisdictions are the U. S. , Ireland and California.
For California, Ireland and the U. S. , the earliest fiscal years open for examination are 2005, 2006 and 2010, respectively.
We regularly assess the likelihood of outcomes resulting from these examinations to determine the adequacy of our provision for income taxes and have reserved for potential adjustments that may result from the current examinations.
We believe such estimates to be reasonable; however, there can be no assurance that the final determination of any of these examinations will not have an adverse effect on our operating results and financial position.
In July 2013, a U. S.  income tax examination covering our fiscal years 2008 and 2009 was completed.
Our accrued tax and interest related to these years was $48.4 million and was previously reported in long-term income taxes payable.
We settled the tax obligation resulting from this examination with cash and income tax assets totaling $41.2 million, and the resulting $7.2 million income tax benefit was recorded in the third quarter of fiscal 2013.
The timing of the resolution of income tax examinations is highly uncertain as are the amounts and timing of tax payments that are part of any audit settlement process.
These events could cause large fluctuations in the balance sheet classification of current and non-current assets and liabilities.
We believe that within the next 12 months, it is reasonably possible that either certain audits will conclude or statutes of limitations on certain income tax examination periods will expire, or both.
Given the uncertainties described above, we can only determine a range of estimated potential decreases in underlying unrecognized tax benefits ranging from $0 to approximately $5 million.
NOTE 10.
RESTRUCTURING Fiscal 2011 Restructuring Plan In the fourth quarter of fiscal 2011, we initiated a restructuring plan consisting of reductions in workforce and the consolidation of facilities in order to better align our resources around our Digital Media and Digital Marketing strategies.
During fiscal 2013, we continued to implement restructuring activities under this plan.
Total costs incurred to date and expected to be incurred for closing redundant facilities are $12.2 million as all facilities under this plan have been exited as of November 29, 2013.
Other Restructuring Plans Other restructuring plans include other Adobe plans and other plans associated with certain of our acquisitions that are substantially complete.
We continue to make cash outlays to settle obligations under these plans, however the current impact to our Consolidated Financial Statements is not significant.
Our other restructuring plans primarily consist of the 2009 Restructuring Plan, which was implemented in the fourth quarter of fiscal 2009, in order to appropriately align our costs in connection with our fiscal 2010 operating plan.
Performance Share Unit awards granted under the 2010 Employee Plan will vest 100% after three years.
The Performance Share Unit awards represent the right to receive between and 0 and 1.75 shares of stock for each unit awarded depending upon performance in relation to certain metrics.
The performance share unit valuation will be based 50% on growth in book value per share over the three year vesting period, compared to designated peer companies.
The remaining 50% of the performance share valuation will be based upon operating return on equity for each of the separate operating years within the vesting period.
For share options, restricted shares and performance share units granted under the 2010 Employee Plan, the 2002 Employee Plan, the 2009 Director Plan and the 2003 Director Plan, share-based compensation expense recognized in the consolidated statements of operations and comprehensive income (loss) was $32,369 thousand, $30,297 thousand and $26,398 thousand for the years ended December 31, 2018, 2017 and 2016, respectively.
The corresponding income tax benefit recorded in the consolidated statements of operations and comprehensive income (loss) for share-based compensation was $7,401 thousand, $14,824 thousand and $6,898 thousand for the years ended December 31, 2018, 2017 and 2016, respectively.
In accordance with ASU 2016-09, the income tax effect resulting from the change in the value of share based compensation awards between grant date and settlement date has been recorded as part of the income tax benefit in the consolidation statements of operations and comprehensive income (loss) effective January 1, 2017.
Prior to that date, the income tax impact of the change in value of share based compensation awards between grant date and settlement date was recorded within additional paid in capital in the Consolidated Balance Sheets.
For the year ended December 31, 2018, a total of 173,065 restricted shares were granted on February 21, 2018, May 15, 2018, September 13, 2018, and November 13, 2018, with a fair value of $242.39, $226.95, $218.065 and $215.2175 per share, respectively.
Additionally, 13,325 performance share units were awarded on February 21, 2018, with a fair value of $242.39 per unit.
No share options were granted during the year ended December 31, 2018.
For share options granted during previous years, the fair value per option was calculated on the date of the grant using the Black-Scholes option valuation model.
The Company recognizes, as an increase to additional paid-in capital, a realized income tax benefit from dividends, charged to retained earnings and paid to employees on equity classified non-vested equity shares.
In addition, the amount recognized in additional paid-in capital for the realized income tax benefit from dividends on those awards is included in the pool of excess tax benefits available to absorb tax deficiencies on share-based payment awards.
For the years ended December 31, 2018, 2017 and 2016, the Company recognized $403 thousand, $626 thousand and $597 thousand, respectively, of additional paid-in capital due to tax benefits from dividends on restricted shares.
A summary of the option activity under the Company’s shareholder approved plans as of December 31, 2018, 2017 and 2016, and changes during the year then ended is presented in the following tables:
## Table 1 ##
The following table summarizes the status of the Company’s non-vested shares and changes for the periods indicated:
## Table 2 ##
As of December 31, 2018, there was $60,439 thousand of total unrecognized compensation cost related to non-vested share-based compensation expense.
That cost is expected to be recognized over a weightedaverage period of 3.2 years.
The total fair value of shares vested during the years ended December 31, 2018, 2017 and 2016, was $25,317 thousand, $23,134 thousand and $19,037 thousand, respectively.
The tax benefit realized from the shares vested for the year ended December 31, 2018 was $6,267 thousand.
In addition to the 2010 Employee Plan, the 2009 Director Plan and the 2003 Director Plan, Group issued 480 common shares in 2018, 404 common shares in 2017 and 547 common shares in 2016 to the Company’s non-employee directors as compensation for their service as directors.
These issuances had aggregate values of approximately $113 thousand, $94 thousand and $103 thousand, respectively.
Since its 1995 initial public offering, the Company has issued to certain key employees of the Company 2,304,122 restricted common shares, of which 318,389 restricted shares have been cancelled.
The Company has issued to non-employee directors of the Company 156,317 restricted common shares, of which no restricted shares have been cancelled.
The Company acquired 65,974, 60,453 and 70,010 common shares at a cost of $14,202 thousand, $14,240 thousand and $12,111 thousand in 2018, 2017 and 2016, respectively, from employees who chose to pay required withholding taxes and/or the exercise cost on option exercises or restricted share vestings by withholding shares.
The following table summarized the status of the Company’s non-vested performance share unit awards and changes for the period indicated:

Tables referenced above, in order (Table 0 first):
<table><tr><td></td><td>2013</td><td>2012</td></tr><tr><td>Beginning balance</td><td>$160,468</td><td>$163,607</td></tr><tr><td>Gross increases in unrecognized tax benefits – prior year tax positions</td><td>20,244</td><td>1,038</td></tr><tr><td>Gross increases in unrecognized tax benefits – current year tax positions</td><td>16,777</td><td>23,771</td></tr><tr><td>Settlements with taxing authorities</td><td>-55,851</td><td>-1,754</td></tr><tr><td>Lapse of statute of limitations</td><td>-4,066</td><td>-25,387</td></tr><tr><td>Foreign exchange gains and losses</td><td>-1,474</td><td>-807</td></tr><tr><td>Ending balance</td><td>$136,098</td><td>$160,468</td></tr></table>
<table><tr><td>(Aggregate Intrinsic Value in thousands)</td><td></td><td rowspan="2">Weighted- Average Exercise Price/Share</td><td rowspan="2">Weighted- Average Remaining Contractual Term</td><td rowspan="2">Aggregate Intrinsic Value</td></tr><tr><td>Options</td><td>Shares</td></tr><tr><td>Outstanding at January 1, 2018</td><td>360,364</td><td>$84.10</td><td></td><td></td></tr><tr><td>Granted</td><td>-</td><td>-</td><td></td><td></td></tr><tr><td>Exercised</td><td>81,200</td><td>84.99</td><td></td><td></td></tr><tr><td>Forfeited/Cancelled/Expired</td><td>-</td><td>-</td><td></td><td></td></tr><tr><td>Outstanding at December 31, 2018</td><td>279,164</td><td>83.84</td><td>1.9</td><td>$37,386</td></tr><tr><td>Exercisable at December 31, 2018</td><td>279,164</td><td>83.84</td><td>1.9</td><td>$37,386</td></tr></table>
<table><tr><td></td><td colspan="6">Years Ended December 31,</td></tr><tr><td></td><td colspan="2">2018</td><td colspan="2">2017</td><td colspan="2">2016</td></tr><tr><td></td><td></td><td>Weighted-</td><td></td><td>Weighted-</td><td></td><td>Weighted-</td></tr><tr><td></td><td></td><td>Average</td><td></td><td>Average</td><td></td><td>Average</td></tr><tr><td></td><td></td><td>Grant Date</td><td></td><td>Grant Date</td><td></td><td>Grant Date</td></tr><tr><td>Restricted (non-vested) Shares</td><td>Shares</td><td>Fair Value</td><td>Shares</td><td>Fair Value</td><td>Shares</td><td>Fair Value</td></tr><tr><td>Outstanding at January 1,</td><td>421,261</td><td>$194.01</td><td>435,338</td><td>$164.21</td><td>435,336</td><td>$143.02</td></tr><tr><td>Granted</td><td>173,065</td><td>240.59</td><td>160,185</td><td>234.01</td><td>173,546</td><td>186.37</td></tr><tr><td>Vested</td><td>141,982</td><td>178.31</td><td>152,397</td><td>151.80</td><td>145,834</td><td>130.54</td></tr><tr><td>Forfeited</td><td>37,937</td><td>212.48</td><td>21,865</td><td>187.82</td><td>27,710</td><td>147.32</td></tr><tr><td>Outstanding at December 31,</td><td>414,407</td><td>217.15</td><td>421,261</td><td>194.01</td><td>435,338</td><td>164.21</td></tr></table>

Question: What is the average amount of Forfeited of Years Ended December 31, 2016 Shares, and Outstanding at December 31, 2018 of Aggregate Intrinsic Value ?
Answer: 32548
Reasoning program: add(27710.0,37386.0), divide(#0,const_2)