kmt-per-year composed of two prebake potlines) and the full capacity (44 kmt-per-year) at the Fusina smelter in Italy.
Additionally, in August 2013, management approved the permanent shutdown and demolition of one potline (capacity of 41 kmt-per-year) that utilizes Soderberg technology at the Massena East, NY smelter (remaining capacity of 84 kmtper-year composed of two Soderberg potlines).
The aforementioned Soderberg lines at Baie Comeau and Massena East were fully shut down by the end of September 2013 while the Fusina smelter was previously temporarily idled in 2010.
Demolition and remediation activities related to all three facilities began in late 2013 and are expected to be completed by the end of 2016 for Massena East and by the end of 2017 for both Baie Comeau and Fusina.
The decisions on the Soderberg lines for Baie Comeau and Massena East were part of a 15-month review of 460 kmt of smelting capacity initiated by management in May 2013 for possible curtailment, while the decision on the Fusina smelter was in addition to the capacity being reviewed.
Factors leading to all three decisions were in general focused on achieving sustained competitiveness and included, among others: lack of an economically viable, long-term power solution (Italy); changed market fundamentals; other existing idle capacity; and restart costs.
In 2013, exit costs related to the shutdown actions included $114 for the layoff of approximately 550 employees (Primary Metals segment), including $83 in pension costs; accelerated depreciation of $58 (Baie Comeau) and asset impairments of $18 (Fusina and Massena East) representing the write-off of the remaining book value of all related properties, plants, and equipment; and $55 in other exit costs.
Additionally in 2013, remaining inventories, mostly operating supplies and raw materials, were written down to their net realizable value resulting in a charge of $9 ($6 after-tax), which was recorded in COGS.
The other exit costs of $55 represent $48 in asset retirement obligations and $5 in environmental remediation, both of which were triggered by the decisions to permanently shut down and demolish these structures, and $2 in other related costs.
As of December 31, 2015, the separations associated with 2013 restructuring programs were essentially complete.
In 2015, 2014, and 2013, cash payments of $7, $39, and $33, respectively, were made against layoff reserves related to 2013 restructuring programs.
Alcoa does not include Restructuring and other charges in the results of its reportable segments.
The pretax impact of allocating such charges to segment results would have been as follows:
## Table 0 ##
Interest Expense—Interest expense was $498 in 2015 compared with $473 in 2014.
The increase of $25, or 5%, was primarily due to an 8% higher average debt level, somewhat offset by the absence of fees paid associated with the execution and termination of a 364-day senior unsecured bridge term loan facility related to the then-planned acquisition of Firth Rixson ($13—see Engineered Products and Solutions in Segment Information below).
The higher average debt level was mostly attributable to higher outstanding long-term debt due to the September 2014 issuance of $1,250 in 5.125% Notes, the proceeds of which were used to pay a portion of the purchase price of the Firth Rixson acquisition.
Interest expense was $473 in 2014 compared with $453 in 2013.
The increase of $20, or 4%, was principally caused by lower capitalized interest ($43), largely due to the progress completed at the aluminum complex in Saudi Arabia, and fees paid associated with the execution and termination of a 364-day senior unsecured bridge term loan facility related to the then-planned acquisition of Firth Rixson ($13—see Engineered Products and Solutions in Segment Information below).
These items were partially offset by a 3% lower average debt level and lower amortization of debt-related costs
Reconciliation of income (loss) from continuing operations, net of income tax, to operating earnings available to common shareholders Year Ended December 31, 2015
## Table 1 ##
Year Ended December 31, 2014
## Table 2 ##
Year Ended December 31, 2013
## Table 3 ##
(1)  See definitions of operating revenues and operating expenses under “— Non-GAAP and Other Financial Disclosures” for the components of such adjustments
cash consideration that would be received for instances when the service components are sold separately.
If the fair value to the customer for each service is not objectively determinable, we make our best estimate of the services’ stand-alone selling price and record revenue as it is earned over the service period.
Receivables We record a receivable when a customer is billed or when revenue is recognized prior to billing a customer.
For multiyear agreements, we generally invoice customers annually at the beginning of each annual period.
The opening balance of accounts receivable, net of allowance for doubtful accounts, was $1,319 million as of January 1, 2018.
Contract Assets Contract assets include unbilled amounts from when the Company transfers service to a customer before a customer pays consideration or before payment is due.
As of December 31, 2018 and 2017, contract assets were $26 million and $17 million, respectively, and are included in accounts receivable in our consolidated balance sheets.
Unearned Revenue We record unearned revenue when cash payments are received or due in advance of our performance.
The increase in the unearned revenue balance for the year ended December 31, 2018 is primarily driven by cash payments received or due in advance of satisfying our performance obligations, offset by $1.5 billion of revenues recognized that were included in the unearned revenue balance at the beginning of the period.
Remaining Performance Obligations Remaining performance obligations represent the transaction price of contracts for work that has not yet been performed.
As of December 31, 2018, the aggregate amount of the transaction price allocated to remaining performance obligations was $1.4 billion.
We expect to recognize revenue on approximately half and three-quarters of the remaining performance obligations over the next 12 and 24 months, respectively, with the remainder recognized thereafter.
We do not disclose the value of unfulfilled performance obligations for (i) contracts with an original expected length of one year or less and (ii) contracts where revenue is a usage-based royalty promised in exchange for a license of intellectual property.
Costs to Obtain a Contract We recognize an asset for the incremental costs of obtaining a contract with a customer if we expect the benefit of those costs to be longer than one year.
We have determined that certain sales commission programs meet the requirements to be capitalized.
Total capitalized costs to obtain a contract were $101 million as of December 31, 2018, and are included in prepaid and other current assets and other non-current assets on our consolidated balance sheets.
The asset will be amortized over a period consistent with the transfer to the customer of the goods or services to which the asset relates, calculated based on the customer term and the average life of the products and services underlying the contracts.
The expense is recorded within selling and general expenses.
We expense sales commissions when incurred if the amortization period would have been one year or less.
These costs are recorded within selling and general expenses.
Presentation of net periodic pension cost and net periodic postretirement benefit cost During the first quarter of 2018, we adopted new accounting guidance requiring that net periodic benefit cost for our retirement and postretirement plans other than the service cost component be included outside of operating profit; these costs are included in other income, net in our consolidated statements of income.
The components of other income, net for the year ended December 31 are as follows:
## Table 4 ##
Assets and Liabilities Held for Sale and Discontinued Operations Assets and Liabilities Held for Sale We classify a disposal group to be sold as held for sale in the period in which all of the following criteria are met: management, having the authority to approve the action, commits to a plan to sell the disposal group; the disposal group is available for immediate sale in its present condition subject only to terms that are usual and customary for sales of such disposal group; an active program to locate a buyer and other actions required to complete the plan to sell the disposal group have been initiated; the sale of the disposal group is probable, and transfer of the disposal group is expected to qualify for recognition as a completed sale within one year, except if events or circumstances beyond our control extend the period of time required to sell the disposal group beyond one year; the disposal group is being actively marketed for sale at a price that is reasonable in relation to its current fair value; and actions required to complete the plan indicate that it is unlikely that significant changes to the plan will be made or that the plan will be withdrawn.
A disposal group that is classified as held for sale is initially measured at the lower of its carrying value or fair value less any costs to sell.
Any loss resulting from this measurement is recognized in the period in which the held for sale criteria are met.
Conversely, gains are not recognized on the sale of a disposal group until the date of sale.
amount of removal costs accumulated through historic depreciation expense based on current factors used in the existing depreciation rates.
Accordingly, the recorded amounts of estimated future removal costs are considered regulatory liabilities.
Removal costs by entity are as follows at Dec.  31:

Tables referenced above, in order (Table 0 first):
<table><tr><td></td><td> 2015</td><td> 2014</td><td> 2013</td></tr><tr><td>Alumina</td><td>$233</td><td>$287</td><td>$11</td></tr><tr><td>Primary Metals</td><td>691</td><td>553</td><td>295</td></tr><tr><td>Global Rolled Products</td><td>131</td><td>266</td><td>15</td></tr><tr><td>Engineered Products and Solutions</td><td>49</td><td>13</td><td>12</td></tr><tr><td>Transportation and Construction Solutions</td><td>8</td><td>10</td><td>16</td></tr><tr><td>Segment total</td><td>1,112</td><td>1,129</td><td>349</td></tr><tr><td>Corporate</td><td>83</td><td>39</td><td>433</td></tr><tr><td>Total restructuring and other charges</td><td>$1,195</td><td>$1,168</td><td>$782</td></tr></table>
<table><tr><td></td><td>Retail</td><td>Group,Voluntary& WorksiteBenefits</td><td>CorporateBenefitFunding</td><td>LatinAmerica</td><td>Asia</td><td>EMEA</td><td>Corporate & Other</td><td>Total</td></tr><tr><td></td><td colspan="8">(In millions)</td></tr><tr><td>Income (loss) from continuing operations, net of income tax</td><td>$1,972</td><td>$893</td><td>$1,544</td><td>$386</td><td>$1,807</td><td>$288</td><td>$-1,568</td><td>$5,322</td></tr><tr><td>Less: Net investment gains (losses)</td><td>35</td><td>-33</td><td>315</td><td>82</td><td>501</td><td>27</td><td>-330</td><td>597</td></tr><tr><td>Less: Net derivative gains (losses)</td><td>-159</td><td>177</td><td>17</td><td>-135</td><td>67</td><td>40</td><td>31</td><td>38</td></tr><tr><td>Less: Other adjustments to continuing operations -1</td><td>-609</td><td>-171</td><td>-91</td><td>-72</td><td>-120</td><td>3</td><td>-31</td><td>-1,091</td></tr><tr><td>Less: Provision for income tax (expense) benefit</td><td>257</td><td>9</td><td>-84</td><td>-62</td><td>-21</td><td>-22</td><td>101</td><td>178</td></tr><tr><td>Operating earnings</td><td>$2,448</td><td>$911</td><td>$1,387</td><td>$573</td><td>$1,380</td><td>$240</td><td>-1,339</td><td>5,600</td></tr><tr><td>Less: Preferred stock dividends</td><td></td><td></td><td></td><td></td><td></td><td></td><td>116</td><td>116</td></tr><tr><td>Operating earnings available to common shareholders</td><td></td><td></td><td></td><td></td><td></td><td></td><td>$-1,455</td><td>$5,484</td></tr></table>
<table><tr><td></td><td>Retail</td><td>Group,Voluntary& WorksiteBenefits</td><td>CorporateBenefitFunding</td><td>LatinAmerica</td><td>Asia</td><td>EMEA</td><td>Corporate & Other</td><td>Total</td></tr><tr><td></td><td colspan="8">(In millions)</td></tr><tr><td>Income (loss) from continuing operations, net of income tax</td><td>$2,744</td><td>$1,086</td><td>$1,318</td><td>$344</td><td>$1,200</td><td>$330</td><td>$-683</td><td>$6,339</td></tr><tr><td>Less: Net investment gains (losses)</td><td>-7</td><td>-39</td><td>-432</td><td>30</td><td>512</td><td>-17</td><td>-244</td><td>-197</td></tr><tr><td>Less: Net derivative gains (losses)</td><td>564</td><td>525</td><td>352</td><td>-60</td><td>-532</td><td>114</td><td>354</td><td>1,317</td></tr><tr><td>Less: Other adjustments to continuing operations -1</td><td>-671</td><td>-167</td><td>-112</td><td>-242</td><td>-122</td><td>36</td><td>-98</td><td>-1,376</td></tr><tr><td>Less: Provision for income tax (expense) benefit</td><td>42</td><td>-111</td><td>52</td><td>48</td><td>35</td><td>-88</td><td>-65</td><td>-87</td></tr><tr><td>Operating earnings</td><td>$2,816</td><td>$878</td><td>$1,458</td><td>$568</td><td>$1,307</td><td>$285</td><td>-630</td><td>6,682</td></tr><tr><td>Less: Preferred stock dividends</td><td></td><td></td><td></td><td></td><td></td><td></td><td>122</td><td>122</td></tr><tr><td>Operating earnings available to common shareholders</td><td></td><td></td><td></td><td></td><td></td><td></td><td>$-752</td><td>$6,560</td></tr></table>
<table><tr><td></td><td>Retail</td><td>Group,Voluntary& WorksiteBenefits</td><td>CorporateBenefitFunding</td><td>LatinAmerica</td><td>Asia</td><td>EMEA</td><td>Corporate& Other</td><td>Total</td></tr><tr><td></td><td colspan="8">(In millions)</td></tr><tr><td>Income (loss) from continuing operations, net of income tax</td><td>$1,586</td><td>$383</td><td>$1,129</td><td>$555</td><td>$597</td><td>$301</td><td>$-1,160</td><td>$3,391</td></tr><tr><td>Less: Net investment gains (losses)</td><td>70</td><td>-21</td><td>-8</td><td>21</td><td>343</td><td>-16</td><td>-228</td><td>161</td></tr><tr><td>Less: Net derivative gains (losses)</td><td>-724</td><td>-676</td><td>-235</td><td>-24</td><td>-1,057</td><td>-6</td><td>-517</td><td>-3,239</td></tr><tr><td>Less: Other adjustments to continuing operations -1</td><td>-926</td><td>-172</td><td>87</td><td>166</td><td>-435</td><td>75</td><td>-392</td><td>-1,597</td></tr><tr><td>Less: Provision for income tax (expense) benefit</td><td>554</td><td>304</td><td>53</td><td>-71</td><td>487</td><td>-33</td><td>389</td><td>1,683</td></tr><tr><td>Operating earnings</td><td>$2,612</td><td>$948</td><td>$1,232</td><td>$463</td><td>$1,259</td><td>$281</td><td>-412</td><td>6,383</td></tr><tr><td>Less: Preferred stock dividends</td><td></td><td></td><td></td><td></td><td></td><td></td><td>122</td><td>122</td></tr><tr><td>Operating earnings available to common shareholders</td><td></td><td></td><td></td><td></td><td></td><td></td><td>$-534</td><td>$6,261</td></tr></table>
<table><tr><td>(in millions)</td><td>2018</td><td>2017</td><td>2016</td></tr><tr><td>Other components of net periodic benefit cost</td><td>$-30</td><td>$-27</td><td>$-28</td></tr><tr><td>Net loss from investments</td><td>5</td><td>—</td><td>—</td></tr><tr><td>Other income, net</td><td>$-25</td><td>$-27</td><td>$-28</td></tr></table>

Question: How much is the greatest Operating earnings in all sections except section Total more than the Operating earnings in section Corporate Benefit Funding? (in million)
Answer: 1358
Reasoning program: subtract(2816,1458)