DISH NETWORK CORPORATION NOTES TO CONSOLIDATED FINANCIAL STATEMENTS - Continued F-31 recorded as a decrease in “Income tax (provision) benefit, net” on our Consolidated Statements of Operations and Comprehensive Income (Loss) for the year ended December 31, 2013.10.
Discontinued Operations As of December 31, 2013, Blockbuster had ceased material operations.
The results of Blockbuster are presented for all periods as discontinued operations in our consolidated financial statements.
During the years ended December 31, 2013 and 2012, the revenue from our discontinued operations was $503 million and $1.085 billion, respectively.
“Income (loss) from discontinued operations, before income taxes” for the same periods was a loss of $54 million and $62 million, respectively.
In addition, “Income (loss) from discontinued operations, net of tax” for the same periods was a loss of $47 million and $37 million, respectively.
As of December 31, 2013, the net assets from our discontinued operations consisted of the following:
## Table 0 ##
Blockbuster - Domestic Since the Blockbuster Acquisition, we continually evaluated the impact of certain factors, including, among other things, competitive pressures, the ability of significantly fewer company-owned domestic retail stores to continue to support corporate administrative costs, and other issues impacting the store-level financial performance of our company-owned domestic retail stores.
These factors, among others, previously led us to close a significant number of company-owned domestic retail stores during 2012 and 2013.
On November 6, 2013, we announced that Blockbuster would close all of its remaining company-owned domestic retail stores and discontinue the Blockbuster by-mail DVD service.
As of December 31, 2013, Blockbuster had ceased material operations.
Blockbuster – Mexico During the third quarter 2013, we determined that our Blockbuster operations in Mexico (“Blockbuster Mexico”) were “held for sale.
” As a result, we recorded pre-tax impairment charges of $19 million related to exiting the business, which was recorded in “Income (loss) from discontinued operations, net of tax” on our Consolidated Statements of Operations and Comprehensive Income (Loss) for the year ended December 31, 2013.
On January 14, 2014, we completed the sale of Blockbuster Mexico.
Blockbuster UK Administration On January 16, 2013, Blockbuster Entertainment Limited and Blockbuster GB Limited, our Blockbuster operating subsidiaries in the United Kingdom, entered into administration proceedings in the United Kingdom (the “Administration”).
As a result of the Administration, we wrote down the assets of all our Blockbuster UK subsidiaries to their estimated net realizable value on our Consolidated Balance Sheets as of December 31, 2012.
In total, we recorded charges of approximately $46 million on a pre-tax basis related to the Administration, which was recorded in “Income (loss) from discontinued operations, net of tax” on our Consolidated Statements of Operations and Comprehensive Income (Loss) for the year ended December 31, 2012.
The following table shows an analysis of claims activity related to the Hardboard, Omniwood and Woodruf Settlements for the years ended December 31, 2006, 2005 and 2004:
## Table 1 ##
At December 31, 2006, there were $19 million of payments due for claims that have been determined to be valid ($13 million for Hardboard, $5 million for Omniwood and $1 million for Woodruf) and an estimated $8 million of payments associated with claims currently under evaluation ($6 million for claims related to Hardboard, $2 million for claims related to Omniwood and none for claims related to Woodruf).
In addition, there was approximately $4 million of costs associated with administrative and legal fees incurred but not paid prior to year-end.
RESERVE FOR SIDING AND ROOFING SETTLEMENTS At December 31, 2006, net reserves for the settlements discussed above totaled $124 million, of which $72 million is attributable to the Hardboard Settlement, $49 million to the Omniwood Settlement and $3 million to the Woodruf Settlement.
The following table presents an analysis of the net reserve activity related to the Hardboard, Omniwood and Woodruf Settlements for the years ended December 31, 2006, 2005 and 2004:
## Table 2 ##
While, for tracking purposes, the Company maintains three reserve accounts for each of the Hardboard, Omniwood and Woodruf Settlements, we evaluate the adequacy of the aggregate reserve due to their similar and related nature.
In making a determination as to the adequacy of the aggregate reserve, we employ a third-party consultant to conduct statistical studies of future costs utilizing recent claims experience data.
These projections are updated annually using recent claims activity and other factors typically considered in projecting future claims and costs.
Identifiable intangible assets included the following:
## Table 3 ##
The following unaudited pro forma information for the years ended December 31, 2007, 2006 and 2005 presents the results of operations of International Paper as if the Central Lewmar acquisition and Luiz Antonio asset exchange had occurred on January 1, 2005.
This pro forma information does not purport to represent International Paper’s actual results of operations if the transactions described above would have occurred on January 1, 2005, nor is it necessarily indicative of future results.

Tables referenced above, in order (Table 0 first):
<table><tr><td></td><td>As of December 31, 2013 (In thousands)</td></tr><tr><td>Current assets from discontinued operations</td><td>$68,239</td></tr><tr><td>Noncurrent assets from discontinued operations</td><td>9,965</td></tr><tr><td>Current liabilities from discontinued operations</td><td>-49,471</td></tr><tr><td>Long-term liabilities from discontinued operations</td><td>-19,804</td></tr><tr><td>Net assets from discontinued operations</td><td>$8,929</td></tr></table>
<table><tr><td></td><td colspan="2">Hardboard</td><td colspan="2">Omniwood</td><td colspan="2">Woodruf</td><td colspan="2">Total</td><td></td></tr><tr><td><i>In thousands</i></td><td>Single Family</td><td>Multi- Family</td><td>Single Family</td><td>Multi- Family</td><td>Single Family</td><td>Multi- Family</td><td>Single Family</td><td>Multi- Family</td><td>Total</td></tr><tr><td>December 31, 2003</td><td>26.4</td><td>2.8</td><td>1.8</td><td>0.5</td><td>0.8</td><td>0.3</td><td>29.0</td><td>3.6</td><td>32.6</td></tr><tr><td>No. of Claims Filed</td><td>56.0</td><td>8.0</td><td>5.2</td><td>–</td><td>0.6</td><td>–</td><td>61.8</td><td>8.0</td><td>69.8</td></tr><tr><td>No. of Claims Paid</td><td>-28.6</td><td>-3.7</td><td>-4.0</td><td>-0.1</td><td>-0.4</td><td>–</td><td>-33.0</td><td>-3.8</td><td>-36.8</td></tr><tr><td>No. of Claims Dismissed</td><td>-14.9</td><td>-2.1</td><td>-0.6</td><td>–</td><td>-0.1</td><td>–</td><td>-15.6</td><td>-2.1</td><td>-17.7</td></tr><tr><td>December 31, 2004</td><td>38.9</td><td>5.0</td><td>2.4</td><td>0.4</td><td>0.9</td><td>0.3</td><td>42.2</td><td>5.7</td><td>47.9</td></tr><tr><td>No. of Claims Filed</td><td>27.3</td><td>5.6</td><td>4.6</td><td>0.4</td><td>0.6</td><td>–</td><td>32.5</td><td>6.0</td><td>38.5</td></tr><tr><td>No. of Claims Paid</td><td>-30.7</td><td>-5.3</td><td>-4.1</td><td>-0.3</td><td>-0.5</td><td>–</td><td>-35.3</td><td>-5.6</td><td>-40.9</td></tr><tr><td>No. of Claims Dismissed</td><td>-15.3</td><td>-2.1</td><td>-0.5</td><td>–</td><td>-0.2</td><td>–</td><td>-16.0</td><td>-2.1</td><td>-18.1</td></tr><tr><td>December 31, 2005</td><td>20.2</td><td>3.2</td><td>2.4</td><td>0.5</td><td>0.8</td><td>0.3</td><td>23.4</td><td>4.0</td><td>27.4</td></tr><tr><td> No. of Claims Filed</td><td>18.3</td><td>0.6</td><td>5.4</td><td>0.3</td><td>0.6</td><td> –</td><td>24.3</td><td>0.9</td><td>25.2</td></tr><tr><td> No. of Claims Paid</td><td>-12.7</td><td>-1.6</td><td>-4.3</td><td>-0.2</td><td>-0.4</td><td> –</td><td>-17.4</td><td>-1.8</td><td>-19.2</td></tr><tr><td> No. of Claims Dismissed</td><td>-4.0</td><td>-0.1</td><td>-0.8</td><td>–</td><td>-0.2</td><td> –</td><td>-5.0</td><td>-0.1</td><td>-5.1</td></tr><tr><td> December 31, 2006</td><td>21.8</td><td>2.1</td><td>2.7</td><td>0.6</td><td>0.8</td><td> 0.3</td><td>25.3</td><td>3.0</td><td>28.3</td></tr></table>
<table><tr><td><i>In millions</i></td><td>Hard- board</td><td>Omni- wood</td><td>Woodruf</td><td>Total</td></tr><tr><td>Balance, December 31, 2003</td><td>$261</td><td>$117</td><td>$9</td><td>$387</td></tr><tr><td>Payments</td><td>-111</td><td>-20</td><td>-5</td><td>-136</td></tr><tr><td>Insurance collections</td><td>8</td><td>–</td><td>–</td><td>8</td></tr><tr><td>Balance, December 31, 2004</td><td>158</td><td>97</td><td>4</td><td>259</td></tr><tr><td>Payments</td><td>-119</td><td>-23</td><td>-4</td><td>-146</td></tr><tr><td>Insurance collections</td><td>-5</td><td>–</td><td>5</td><td>–</td></tr><tr><td>Balance, December 31, 2005</td><td>34</td><td>74</td><td>5</td><td>113</td></tr><tr><td> Additional provision</td><td>90</td><td>–</td><td>–</td><td>90</td></tr><tr><td> Payments</td><td>-52</td><td>-25</td><td>-2</td><td>-79</td></tr><tr><td> Balance, December 31, 2006</td><td>$72</td><td>$49</td><td>$3</td><td>$124</td></tr></table>
<table><tr><td><i>In millions</i></td><td>EstimatedFair Value</td><td>AverageRemainingUseful Life</td></tr><tr><td>Asset Class:</td><td></td><td></td></tr><tr><td>Non-competition agreement</td><td>$10</td><td>2 years</td></tr><tr><td>Customer lists</td><td>144</td><td>10 - 20 years</td></tr><tr><td>Total</td><td>$154</td><td></td></tr></table>

Question: what is the tax expense related to discontinued operations in 2013?
Answer: 7
Reasoning program: subtract(54,47)