LIQUIDITY AND CAPITAL RESOURCES We maintained a strong financial position throughout 2018 and as of 30 September 2018 our consolidated balance sheet included cash and cash items of $2,791.3.
We continue to have consistent access to commercial paper markets, and cash flows from operating and financing activities are expected to meet liquidity needs for the foreseeable future.
As of 30 September 2018, we had $995.1 of foreign cash and cash items compared to a total amount of cash and cash items of $2,791.3.
As a result of the Tax Act, we currently do not expect that a significant portion of the earnings of our foreign subsidiaries and affiliates will be subject to U. S.  income tax upon subsequent repatriation to the United States.
Depending on the country in which the subsidiaries and affiliates reside, the repatriation of these earnings may be subject to foreign withholding and other taxes.
However, since we have significant current investment plans outside the U. S. , it is our intent to permanently reinvest the majority of our foreign cash and cash items that would be subject to additional taxes outside the U. S.  Refer to Note 22, Income Taxes, for additional information.
Our cash flows from operating, investing, and financing activities from continuing operations, as reflected in the consolidated statements of cash flows, are summarized in the following table:
## Table 0 ##
Operating Activities For the year ended 2018, cash provided by operating activities was $2,554.7.
Income from continuing operations of $1,455.6 was adjusted for items including depreciation and amortization, deferred income taxes, impacts from the Tax Act, undistributed earnings of unconsolidated affiliates, share-based compensation, and noncurrent capital lease receivables.
Other adjustments of $131.6 include a $54.9 net impact from the remeasurement of intercompany transactions.
The related hedging instruments that eliminate the earnings impact are included as a working capital adjustment in other receivables or payables and accrued liabilities.
In addition, other adjustments were impacted by cash received from the early termination of a cross currency swap of $54.4, as well as the excess of pension expense over pension contributions of $23.5.
The working capital accounts were a use of cash of $265.4, primarily driven by payables and accrued liabilities, inventories, and trade receivables, partially offset by other receivables.
The use of cash in payables and accrued liabilities of $277.7 includes a decrease in customer advances of $145.7 primarily related to sale of equipment activity and $67.1 for maturities of forward exchange contracts that hedged foreign currency exposures.
The use of cash in inventories primarily resulted from the purchase of helium molecules.
In addition, inventories reflect the noncash impact of our change in accounting for U. S.  inventories from LIFO to FIFO.
The source of cash from other receivables of $123.6 was primarily due to the maturities of forward exchange contracts that hedged foreign currency exposures For the year ended 2017, cash provided by operating activities was $2,534.1.
Income from continuing operations of $1,134.4 included a goodwill and intangible asset impairment charge of $162.1, an equity method investment impairment charge of $79.5, and a write-down of long-lived assets associated with restructuring of $69.2.
Refer to Note 5, Cost Reduction and Asset Actions; Note 8, Summarized Financial Information of Equity Affiliates; Note 10, Goodwill; and Note 11, Intangible Assets, of the consolidated financial statements for additional information on these charges.
Other adjustments of $165.4 included changes in uncertain tax positions and the fair value of foreign exchange contracts that hedge intercompany loans as well as pension contributions and expense.
The working capital accounts were a source of cash of $48.0 that were primarily driven by payables and accrued liabilities and other receivables, partially offset by other working capital and trade receivables.
The increase in payables and accrued liabilities of $163.8 was primarily due to timing differences related to payables and accrued liabilities and an increase in customer advances of $52.8 primarily related to sale of equipment activity.
The source of cash from other receivables of $124.7 was primarily due to the maturities of forward exchange contracts that hedged foreign currency exposures.
Other working capital was a use of cash of $154.0, primarily driven by payments for income taxes.
Trade receivables was a use of cash of $73.6 which is primarily due to timing differences.
The following table sets forth the composition of our equity securities portfolio attributable to the Closed Block Business and the associated gross unrealized gains and losses as of the dates indicated.
Equity Securities—Closed Block Business
## Table 1 ##
(1) These securities have characteristics of both debt and equity securities.
Unrealized Losses from Equity Securities The following table sets forth the cost and gross unrealized losses of our equity securities attributable to the Financial Services Businesses where the estimated fair value had declined and remained below cost by less than 20% for the following timeframes: Unrealized Losses from Equity Securities, Less than 20%—Financial Services Businesses
## Table 2 ##
(1) The aging of amortized cost and gross unrealized losses is determined based upon a count of the number of months the estimated fair value remained below cost by less than 20%, using month-end valuations.
The following table sets forth the cost and gross unrealized losses of our equity securities attributable to the Financial Services Businesses where the estimated fair value had declined and remained below cost by 20% or more for the following timeframes: Unrealized Losses from Equity Securities, Greater than 20%—Financial Services Businesses
## Table 3 ##
(1) The aging of amortized cost and gross unrealized losses is determined based upon a count of the number of months the estimated fair value remained below cost by 20% or more, using month-end valuations.
(2) Includes only perpetual preferred securities as of December 31, 2010 and 2009
PRUDENTIAL FINANCIAL, INC.  Notes to Consolidated Financial Statements 5.
VARIABLE INTEREST ENTITIES (continued) Unconsolidated Variable Interest Entities The Company has determined that it is not the primary beneficiary of certain VIEs that it sponsors, including certain CDOs and other investment structures, as it does not have both (1) the power to direct the activities of the VIE that most significantly impact the economic performance of the entity and (2) the obligation to absorb losses of the entity that could be potentially significant to the VIE or the right to receive benefits from the entity that could be potentially significant.
The Company’s maximum exposure to loss resulting from its relationship with unconsolidated VIEs it sponsors is limited to its investment in the VIEs, which was $506 million and $452 million at December 31, 2010 and 2009, respectively.
These investments are reflected in “Fixed maturities, available for sale,” “Other trading account assets, at fair value” and “Other long-term investments.
” The fair value of assets held within these unconsolidated VIEs was $8,979 million and $8,194 million as of December 31, 2010 and 2009, respectively.
There are no liabilities associated with these unconsolidated VIEs on the Company’s balance sheet.
In the normal course of its activities, the Company will invest in joint ventures and limited partnerships.
These ventures include hedge funds, private equity funds and real estate related funds and may or may not be VIEs.
The Company’s maximum exposure to loss on these investments, both VIEs and non-VIEs, is limited to the amount of its investment.
The Company has determined that it is not required to consolidate these entities because either (1) it does not control them or (2) it does not have the obligation to absorb losses of the entities that could be potentially significant to the entities or the right to receive benefits from the entities that could be potentially significant.
The Company classifies these investments as “Other long-term investments” and its maximum exposure to loss associated with these entities was $3,535 million and $3,251 million as of December 30, 2010 and 2009, respectively.
In addition, in the normal course of its activities, the Company will invest in structured investments including VIEs for which it is not the sponsor.
These structured investments typically invest in fixed income investments and are managed by third parties and include assetbacked securities, commercial mortgage-backed securities and residential mortgage-backed securities.
The Company’s maximum exposure to loss on these structured investments, both VIEs and non-VIEs, is limited to the amount of its investment.
See Note 4 for details regarding the carrying amounts and classification of these assets.
The Company has not provided material financial or other support that was not contractually required to these structures.
The Company has determined that it is not the primary beneficiary of these structures due to the fact that it does not control these entities.
Included among these structured investments are asset-backed securities issued by VIEs that manage investments in the European market.
In addition to a stated coupon, each investment provides a return based on the VIE’s portfolio of assets and related investment activity.
The market value of these VIEs was approximately $5.0 billion and $7.5 billion as of December 31, 2010 and 2009, respectively, and these VIEs were financed primarily through the issuance of notes similar to those purchased by the Company.
The Company generally accounts for these investments as available for sale fixed maturities containing embedded derivatives that are bifurcated and marked-to-market through “Realized investment gains (losses), net,” based upon the change in value of the underlying portfolio.
The Company’s variable interest in each of these VIEs represents less than 50% of the only class of variable interests issued by the VIE.
The Company’s maximum exposure to loss from these interests was $754 million and $723 million at December 31, 2010 and 2009, respectively, which includes the fair value of the embedded derivatives.6.
DEFERRED POLICY ACQUISITION COSTS The balances of and changes in deferred policy acquisition costs as of and for the years ended December 31, are as follows:
## Table 4 ##
2010 to 2009 Annual Comparison.
Revenues, as shown in the table above under “—Operating Results,” increased $631 million, from $1,257 million in 2009 to $1,888 million in 2010.
Asset management fees increased $224 million primarily from institutional and retail customer assets as a result of higher asset values from market appreciation and positive net asset flows.
Commercial mortgage revenues increased $188 million primarily reflecting lower net credit and valuation-related charges on interim loans, as discussed above.
Service, distribution and other revenues increased $111 million primarily from higher mutual fund service fees and assets under management, with a corresponding increase in expense.
Also contributing to the increase were higher revenues in certain consolidated real estate funds, which were fully offset by higher expenses related to noncontrolling interests in these funds.
Proprietary investing revenues increased $90 million reflecting improved results in real estate and fixed income investments, as discussed above.
In addition, incentive fees increased $22 million primarily related to institutional real estate funds.
A portion of these incentive-based fees are offset in incentive compensation expense in accordance with the terms of the contractual agreements.
Certain of our incentive fees continue to be subject to positive or negative future adjustment based on cumulative fund performance in relation to specified benchmarks.
As of December 31, 2010, $149 million of cumulative incentive fee revenue, net of compensation, is subject to future adjustment, compared to $150 million as of December 31, 2009.
Future incentive, transaction, proprietary investing and commercial mortgage revenues will be impacted by the level and diversification of our proprietary investments, the commercial real estate market, and other domestic and international market conditions.2009 to 2008 Annual Comparison.
Revenues decreased $429 million, from $1,686 million in 2008 to $1,257 million in 2009.
Service, distribution and other revenues decreased $249 million of which $97 million related to lower revenues in certain consolidated funds, which were fully offset by lower expenses related to noncontrolling interests in these funds.
The remainder of the decrease in service, distribution and other revenues includes lower mutual fund service fee revenues, partially offset by expenses as discussed below, as well as a decline in revenues related to securities lending activities.
Commercial mortgage revenues decreased $130 million reflecting higher credit and valuation-related charges on interim loans in 2009, as discussed above.
Asset management fees decreased $66 million, primarily from the management of retail and institutional customer assets as a result of lower average asset values.
In addition, transaction and incentive fees decreased $71 million primarily reflecting a decline in real estate values due to adverse real estate market conditions.
A portion of these incentive-based fees are offset in incentive compensation expense in accordance with the terms of the contractual agreements.
Certain of our incentive fees continue to be subject to positive or negative future adjustment based on cumulative fund performance in relation to specified benchmarks.
As of December, 31, 2009, $150 million of cumulative incentive fee revenue, net of compensation, is subject to future adjustment, compared to $123 million as of December 31, 2008.
In 2009, adjustments of $47 million related to previously recognized incentive fees contributed to the decline in incentive fees resulting from fund performance.
Proprietary investing revenues increased $87 million reflecting a decline in losses, primarily the result of lower proprietary investing balances in 2009, including the redemption of a fixed income fund and the exiting of several equity investment funds in 2009, compared to investment losses in these funds in 2008.
Real estate proprietary investing revenues decreased primarily due to the impact of lower real estate values on co-investments.
Expenses 2010 to 2009 Annual Comparison.
Expenses, as shown in the table above under “—Operating Results,” increased $199 million, from $1,202 million in 2009 to $1,401 million in 2010 primarily driven by increased compensation costs due to higher incentive compensation, in line with increased revenues, as discussed above.
In addition, expenses related to revenues associated with certain consolidated real estate funds and mutual funds services increased, as discussed above.2009 to 2008 Annual Comparison.
Expenses decreased $252 million, from $1,454 million in 2008 to $1,202 million in 2009.
The decrease in expenses was driven by lower revenues, as discussed above, related to performance based incentive fees, lower revenues associated with certain consolidated funds, the decline in mutual fund service fee revenue, and lower interest costs related to our reduced proprietary investing activities.
In addition, compensation costs decreased primarily due to lower incentive compensation, in line with lower revenues, as well as lower headcount.
U. S.  Individual Life and Group Insurance Division Individual Life Operating Results The following table sets forth the Individual Life segment’s operating results for the periods indicated.

Tables referenced above, in order (Table 0 first):
<table><tr><td>Cash provided by (used for)</td><td>2018</td><td>2017</td><td>2016</td></tr><tr><td>Operating activities</td><td>$2,554.7</td><td>$2,534.1</td><td>$2,258.8</td></tr><tr><td>Investing activities</td><td>-1,649.1</td><td>-1,417.7</td><td>-864.8</td></tr><tr><td>Financing activities</td><td>-1,359.8</td><td>-2,040.9</td><td>-860.2</td></tr></table>
<table><tr><td></td><td colspan="4"> December 31, 2010</td><td colspan="4"> December 31, 2009</td></tr><tr><td></td><td> Cost</td><td> Gross Unrealized Gains</td><td> Gross Unrealized Losses</td><td> Fair Value</td><td> Cost</td><td> Gross Unrealized Gains</td><td> Gross Unrealized Losses</td><td> Fair Value</td></tr><tr><td></td><td colspan="8"> (in millions)</td></tr><tr><td> Public Equity</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Perpetual preferred stocks-1</td><td>$133</td><td>$11</td><td>$4</td><td>$140</td><td>$161</td><td>$8</td><td>$11</td><td>$158</td></tr><tr><td>Non-redeemable preferred stocks</td><td>0</td><td>0</td><td>0</td><td>0</td><td>1</td><td>0</td><td>0</td><td>1</td></tr><tr><td>Common stock</td><td>2,725</td><td>759</td><td>37</td><td>3,447</td><td>2,476</td><td>496</td><td>58</td><td>2,914</td></tr><tr><td>Total public equity</td><td>2,858</td><td>770</td><td>41</td><td>3,587</td><td>2,638</td><td>504</td><td>69</td><td>3,073</td></tr><tr><td> Private Equity</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Perpetual preferred stocks-1</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td></tr><tr><td>Non-redeemable preferred stocks</td><td>6</td><td>0</td><td>0</td><td>6</td><td>6</td><td>0</td><td>0</td><td>6</td></tr><tr><td>Common stock</td><td>0</td><td>0</td><td>0</td><td>0</td><td>3</td><td>3</td><td>0</td><td>6</td></tr><tr><td>Total private equity</td><td>6</td><td>0</td><td>0</td><td>6</td><td>9</td><td>3</td><td>0</td><td>12</td></tr><tr><td>Total equity</td><td>$2,864</td><td>$770</td><td>$41</td><td>$3,593</td><td>$2,647</td><td>$507</td><td>$69</td><td>$3,085</td></tr></table>
<table><tr><td></td><td colspan="2"> December 31, 2010</td><td colspan="2"> December 31, 2009</td></tr><tr><td></td><td> Amortized Cost-1</td><td> Gross Unrealized Losses-1</td><td> Amortized Cost-1</td><td> Gross Unrealized Losses-1</td></tr><tr><td></td><td colspan="4"> (in millions)</td></tr><tr><td>Less than three months</td><td>$191</td><td>$2</td><td>$829</td><td>$30</td></tr><tr><td>Three months or greater but less than six months</td><td>226</td><td>13</td><td>159</td><td>18</td></tr><tr><td>Six months or greater but less than nine months</td><td>269</td><td>19</td><td>13</td><td>1</td></tr><tr><td>Nine months or greater but less than twelve months</td><td>20</td><td>3</td><td>56</td><td>7</td></tr><tr><td>Greater than twelve months</td><td>302</td><td>18</td><td>691</td><td>59</td></tr><tr><td>Total</td><td>$1,008</td><td>$55</td><td>$1,748</td><td>$115</td></tr></table>
<table><tr><td></td><td colspan="2"> December 31, 2010</td><td colspan="2"> December 31, 2009</td></tr><tr><td></td><td> Amortized Cost-1</td><td> Gross Unrealized Losses-1</td><td> Amortized Cost-1</td><td> Gross Unrealized Losses-1</td></tr><tr><td></td><td colspan="4"> (in millions)</td></tr><tr><td>Less than three months</td><td>$13</td><td>$4</td><td>$24</td><td>$6</td></tr><tr><td>Three months or greater but less than six months</td><td>24</td><td>8</td><td>49</td><td>13</td></tr><tr><td>Six months or greater but less than nine months</td><td>2</td><td>1</td><td>12</td><td>4</td></tr><tr><td>Nine months or greater but less than twelve months</td><td>1</td><td>1</td><td>21</td><td>5</td></tr><tr><td>Greater than twelve months-2</td><td>24</td><td>11</td><td>36</td><td>13</td></tr><tr><td>Total</td><td>$64</td><td>$25</td><td>$142</td><td>$41</td></tr></table>
<table><tr><td></td><td>2010</td><td>2009</td><td>2008</td></tr><tr><td></td><td colspan="3">(in millions)</td></tr><tr><td>Balance, beginning of year</td><td>$14,578</td><td>$15,126</td><td>$12,339</td></tr><tr><td>Capitalization of commissions, sales and issue expenses</td><td>3,091</td><td>2,771</td><td>2,303</td></tr><tr><td>Amortization—Impact of assumption and experience unlocking and true-ups</td><td>276</td><td>230</td><td>-87</td></tr><tr><td>Amortization—All Other</td><td>-1,713</td><td>-1,724</td><td>-1,337</td></tr><tr><td>Change in unrealized investment gains and losses</td><td>-294</td><td>-2,000</td><td>1,594</td></tr><tr><td>Foreign currency translation and other</td><td>497</td><td>175</td><td>314</td></tr><tr><td>Balance, end of year</td><td>$16,435</td><td>$14,578</td><td>$15,126</td></tr></table>

Question: What is the difference between the greatest Amortized Cost-1 in 2009 and 2010？ (in million)
Answer: -527
Reasoning program: subtract(302,829)