Benefit Expense Recognition Benefit expenses are recognized in the period in which services are provided and include an estimate of the cost of services which have been incurred but not yet reported, or IBNR.
IBNR represents a substantial portion of our benefits payable as follows:
## Table 0 ##
Military services benefits payable primarily consists of our estimate of incurred healthcare services provided to beneficiaries which are in turn reimbursed by the federal government as more fully described in Note 2 to the consolidated financial statements included in Item 8.
—Financial Statements and Supplementary Data.
This amount is generally offset by a corresponding receivable due from the federal government, as more fullydescribed on page 45.
Estimating IBNR is complex and involves a significant amount of judgment.
Changes in this estimate can materially affect, either favorably or unfavorably, our results of operations and overall financial position.
Accordingly, it represents a critical accounting estimate.
Most benefit claims are paid within a few months of the member receiving service from a physician or other health care provider.
As a result, these liabilities generally are described as having a “short-tail”.
As such, we expect that substantially all of the December 31, 2007 estimate of benefits payable will be known and paid during 2008.
Our reserving practice is to consistently recognize the actuarial best point estimate within a level of confidence required by actuarial standards.
Actuarial standards of practice generally require a level of confidence such that the liabilities established for IBNR have a greater probability of being adequate versus being insufficient, or such that the liabilities established for IBNR are sufficient to cover obligations under an assumption of moderately adverse conditions.
Adverse conditions are situations in which the actual claims are expected to be higher than the otherwise estimated value of such claims at the time of the estimate.
Therefore, in many situations, the claim amounts ultimately settled will be less than the estimate that satisfies the actuarial standards of practice.
We develop our estimate for IBNR using actuarial methodologies and assumptions, primarily based upon historical claim experience.
Depending on the period for which incurred claims are estimated, we apply a different method in determining our estimate.
For periods prior to the most recent three months, the key assumption used in estimating our IBNR is that the completion factor pattern remains consistent over a rolling 12-month period after adjusting for known changes in claim inventory levels and known changes in claim payment processes.
Completion factors result from the calculation of the percentage of claims incurred during a given period that have historically been adjudicated as of the reporting period.
For the most recent three months, the incurred claims are estimated primarily from a trend analysis based upon per member per month claims trends developed from our historical experience in the preceding months, adjusted for known changes in estimates of recent hospital and drug utilization data, provider contracting changes, changes in benefit levels, changes in member cost sharing, product mix, and weekday seasonality.
The completion factor method is used for the months of incurred claims prior to the most recent three months because the historical percentage of claims processed for those months is at a level sufficient to produce a
The detail of total net receivables was as follows at December 31, 2012, 2011 and 2010:
## Table 1 ##
Medicare receivables are impacted by revenue growth associated with growth in individual and group Medicare membership and the timing of accruals and related collections associated with the CMS riskadjustment model.
Military services receivables at December 31, 2011 and December 31, 2010 primarily consisted of estimated claims owed from the federal government for health care services provided to beneficiaries and underwriting fees under our previous TRICARE South Region contract that expired on March 31, 2012.
The claim reimbursement component of military services base receivables is generally collected over a three to four month period.
The timing of claim reimbursements resulted in the $41 million increase in base receivables for 2011 as compared to 2010 and the $26 million decrease in base receivables for 2010 as compared to 2009.
The $409 million decrease in military services receivables from December 31, 2011 to December 31, 2012 primarily resulted from the transition to our new TRICARE South Region contract which we account for similar to an administrative services fee only agreement.
As such, beginning April 1, 2012, payments of the federal government’s claims and related reimbursements for the new TRICARE South Region contract are classified with receipts (withdrawals) from contract deposits as a financing item in our consolidated statements of cash flows.
Military services receivables at December 31, 2012 primarily consist of administrative services only fees owed from the federal government for administrative services provided under our new TRICARE South Region contract.
Commercial and other receivables for 2012, 2011, and 2010 include $166 million, $144 million, and $109 million, respectively, of patient services receivables acquired with the acquisition of Concentra in December 2010.
In addition, the allowance for doubtful accounts increased $33 million from 2010 to 2011.
The increase in Concentra receivables in 2010 and the related allowance in 2011 result from the requirement to record acquired balances at fair value at the acquisition date.
Excluding the receivables acquired with Concentra, commercial and other receivables reflect the timing of reimbursements from the Puerto Rico Health Insurance Administration for our Medicaid business.
Management’s Discussion and Analysis of Financial Condition and Results of Operations – (continued) (Amounts in Millions, Except Per Share Amounts) The effect of foreign exchange rate changes on cash, cash equivalents and restricted cash included in the Consolidated Statements of Cash Flows resulted in an increase of $11.6 in 2016, primarily a result of the Brazilian Real strengthening against the U. S.  Dollar as of December 31, 2016 compared to December 31, 2015.
## Table 2 ##
LIQUIDITY OUTLOOK We expect our cash flow from operations and existing cash and cash equivalents to be sufficient to meet our anticipated operating requirements at a minimum for the next twelve months.
We also have a committed corporate credit facility, uncommitted lines of credit and a commercial paper program available to support our operating needs.
We continue to maintain a disciplined approach to managing liquidity, with flexibility over significant uses of cash, including our capital expenditures, cash used for new acquisitions, our common stock repurchase program and our common stock dividends.
From time to time, we evaluate market conditions and financing alternatives for opportunities to raise additional funds or otherwise improve our liquidity profile, enhance our financial flexibility and manage market risk.
Our ability to access the capital markets depends on a number of factors, which include those specific to us, such as our credit ratings, and those related to the financial markets, such as the amount or terms of available credit.
There can be no guarantee that we would be able to access new sources of liquidity, or continue to access existing sources of liquidity, on commercially reasonable terms, or at all.
Funding Requirements Our most significant funding requirements include our operations, non-cancelable operating lease obligations, capital expenditures, acquisitions, common stock dividends, taxes and debt service.
Additionally, we may be required to make payments to minority shareholders in certain subsidiaries if they exercise their options to sell us their equity interests.
Notable funding requirements include: ?
Debt service – As of December 31, 2017, we had outstanding short-term borrowings of $84.9 from our uncommitted lines of credit used primarily to fund seasonal working capital needs.
The remainder of our debt is primarily long-term, with maturities scheduled through 2024.
See the table below for the maturity schedule of our long-term debt.  ?
Acquisitions – We paid cash of $29.7, net of cash acquired of $7.1, for acquisitions completed in 2017.
We also paid $0.9 in up-front payments and $100.8 in deferred payments for prior-year acquisitions as well as ownership increases in our consolidated subsidiaries.
In addition to potential cash expenditures for new acquisitions, we expect to pay approximately $42.0 in 2018 related to prior acquisitions.
We may also be required to pay approximately $33.0 in 2018 related to put options held by minority shareholders if exercised.
We will continue to evaluate strategic opportunities to grow and continue to strengthen our market position, particularly in our digital and marketing services offerings, and to expand our presence in high-growth and key strategic world markets.  ?
Dividends – During 2017, we paid four quarterly cash dividends of $0.18 per share on our common stock, which corresponded to aggregate dividend payments of $280.3.
On February 14, 2018, we announced that our Board of Directors (the “Board”) had declared a common stock cash dividend of $0.21 per share, payable on March 15, 2018 to holders of record as of the close of business on March 1, 2018.
Assuming we pay a quarterly dividend of $0.21 per share and there is no significant change in the number of outstanding shares as of December 31, 2017, we would expect to pay approximately $320.0 over the next twelve months.

Tables referenced above, in order (Table 0 first):
<table><tr><td></td><td> December 31, 2007</td><td>Percentage of Total</td><td> December 31, 2006</td><td> Percentage of Total</td></tr><tr><td></td><td colspan="4"> (dollars in thousands)</td></tr><tr><td>IBNR</td><td>$1,712,599</td><td>63.5%</td><td>$1,600,198</td><td>66.4%</td></tr><tr><td>Reported claims in process</td><td>91,938</td><td>3.4%</td><td>98,033</td><td>4.0%</td></tr><tr><td>Other benefits payable</td><td>550,924</td><td>20.4%</td><td>281,502</td><td>11.7%</td></tr><tr><td>Benefits payable, excluding military services</td><td>2,355,461</td><td>87.3%</td><td>1,979,733</td><td>82.1%</td></tr><tr><td>Military services benefits payable</td><td>341,372</td><td>12.7%</td><td>430,674</td><td>17.9%</td></tr><tr><td>Total benefits payable</td><td>$2,696,833</td><td>100.0%</td><td>$2,410,407</td><td>100.0%</td></tr></table>
<table><tr><td></td><td></td><td></td><td></td><td colspan="3">Change</td></tr><tr><td></td><td>2012</td><td>2011</td><td>2010</td><td>2012</td><td>2011</td><td>2010</td></tr><tr><td></td><td colspan="6">(in millions)</td></tr><tr><td>Medicare</td><td>$422</td><td>$336</td><td>$216</td><td>$86</td><td>$120</td><td>$-22</td></tr><tr><td>Commercial and other</td><td>346</td><td>315</td><td>368</td><td>31</td><td>-53</td><td>185</td></tr><tr><td>Military services</td><td>59</td><td>468</td><td>427</td><td>-409</td><td>41</td><td>-26</td></tr><tr><td>Allowance for doubtful accounts</td><td>-94</td><td>-85</td><td>-52</td><td>-9</td><td>-33</td><td>-1</td></tr><tr><td>Total net receivables</td><td>$733</td><td>$1,034</td><td>$959</td><td>-301</td><td>75</td><td>136</td></tr><tr><td>Reconciliation to cash flow statement:</td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Provision for doubtful accounts</td><td></td><td></td><td></td><td>26</td><td>31</td><td>19</td></tr><tr><td>Receivables from acquisition</td><td></td><td></td><td></td><td>-51</td><td>0</td><td>-109</td></tr><tr><td>Change in receivables per cash flow statement resulting in cash from operations</td><td></td><td></td><td></td><td>$-326</td><td>$106</td><td>$46</td></tr></table>
<table><tr><td></td><td>December 31,</td></tr><tr><td>Balance Sheet Data</td><td>2017</td><td>2016</td></tr><tr><td>Cash, cash equivalents and marketable securities</td><td>$791.0</td><td>$1,100.6</td></tr><tr><td>Short-term borrowings</td><td>$84.9</td><td>$85.7</td></tr><tr><td>Current portion of long-term debt</td><td>2.0</td><td>323.9</td></tr><tr><td>Long-term debt</td><td>1,285.6</td><td>1,280.7</td></tr><tr><td>Total debt</td><td>$1,372.5</td><td>$1,690.3</td></tr></table>

Question: What is the sum of the Allowance for doubtful accounts in the years where Commercial and other is positive? (in million)
Answer: -231
Reasoning program: subtract(-94,85), subtract(#0,52)