earnings were remitted as dividends after payment of all deferred taxes.
As more than 90% of the undistributed earnings are in countries with a statutory tax rate of 24% or higher, we do not generate a disproportionate amount of taxable income in countries with very low tax rates.
A reconciliation of the beginning and ending amount of the unrecognized tax benefits is as follows:
## Table 0 ##
At 30 September 2013 and 2012, we had $124.3 and $110.8 of unrecognized tax benefits, excluding interest and penalties, of which $63.1 and $56.9, respectively, would impact the effective tax rate if recognized.
Interest and penalties related to unrecognized tax benefits are recorded as a component of income tax expense and totaled $2.4 in 2013, $(26.1) in 2012, and $(2.4) in 2011.
Our accrued balance for interest and penalties was $8.1 and $7.2 in 2013 and 2012, respectively.
We were challenged by the Spanish tax authorities over income tax deductions taken by certain of our Spanish subsidiaries during fiscal years 2005–2011.
In November 2011, we reached a settlement with the Spanish tax earnings were remitted as dividends after payment of all deferred taxes.
As more than 90% of the undistributed earnings are in countries with a statutory tax rate of 24% or higher, we do not generate a disproportionate amount of taxable income in countries with very low tax rates.
A reconciliation of the beginning and ending amount of the unrecognized tax benefits is as follows:
At 30 September 2013 and 2012, we had $124.3 and $110.8 of unrecognized tax benefits, excluding interest and penalties, of which $63.1 and $56.9, respectively, would impact the effective tax rate if recognized.
Interest and penalties related to unrecognized tax benefits are recorded as a component of income tax expense and totaled $2.4 in 2013, $(26.1) in 2012, and $(2.4) in 2011.
Our accrued balance for interest and penalties was $8.1 and $7.2 in 2013 and 2012, respectively.
We were challenged by the Spanish tax authorities over income tax deductions taken by certain of our Spanish subsidiaries during fiscal years 2005¨C2011.
In November 2011, we reached a settlement with the Spanish tax authorities for €41.3 million ($56) in resolution of all tax issues under examination.
This settlement increased our income tax expense for the fiscal year ended 30 September 2012 by $43.8 ($.20 per share) and had a 3.3% impact on our effective tax rate.
As a result of this settlement, we recorded a reduction in unrecognized tax benefits of $6.4 for tax positions taken in prior years and $11.0 for settlements.
On 25 January 2012, the Spanish Supreme Court released its decision in favor of our Spanish subsidiary related to certain tax transactions for years 1991 and 1992, a period before we controlled this subsidiary.
As a result, in the second quarter of 2012, we recorded a reduction in income tax expense of $58.3 ($.27 per share), resulting in a 4.4% reduction in our effective tax rate for the fiscal year ended 30 September 2012.
As a result of this ruling, we recorded a reduction in unrecognized tax benefits of $38.3 for tax positions taken in prior years.
During the third quarter of 2012, our unrecognized tax benefits increased $33.3 as a result of certain tax positions taken in conjunction with the disposition of our Homecare business.
When resolved, these benefits will be recognized in ¡°Income from discontinued operations, net of tax¡± on our consolidated income statements and will not impact our effective tax rate.
For additional information, see Note 3, Discontinued Operations.
In the third quarter of 2011, a U. S.  Internal Revenue Service audit over tax years 2007 and 2008 was completed, resulting in a decrease in unrecognized tax benefits of $36.0 and a favorable impact to earnings of $23.9.
This included a tax benefit of $8.9 ($.04 per share) recognized in income from discontinued operations for fiscal year 2011, as it relates to the previously divested U. S.  Healthcare business.
We are also currently under examination in a number of tax jurisdictions, some of which may be resolved in the next twelve months.
As a result, it is reasonably possible that a change in the unrecognized tax benefits may occur during the next twelve months.
However, quantification of an estimated range cannot be made at this time.
The proceeds from our dispositions were used to pay down our revolving credit facility and for general corporate purposes.
Warranty reserves for condominium units sold at Santana Row were established to cover potential costs for materials, labor and other items associated with warranty-type claims that may arise within the ten-year statutorily mandated latent construction defect warranty period.
Our warranty and latent construction defect reserves are calculated based upon historical industry experience and current known factors.
Variables used in the calculation of the warranty reserves, as well as the adequacy of the reserves based on the number of condominium units still under warranty, are reviewed on a periodic basis.
During the third and fourth quarters of 2007, we became aware of certain facts and circumstances that caused us to reassess our initial reserve for damages related to defective work done by third party contractors while upgrades were made to the units being prepared for sale.
Based on current estimates, we believe the range of possible incremental cost is between $5.1 million and $9.3 million, net of taxes of $1.9 million and $2.6 million, respectively, before insurance recoveries.
The full extent of damages and required repairs on any particular unit cannot be determined until we have evaluated whether there was defective work in the unit and determined the extent of damages (if any) caused by the defective work.
We are still in the process of evaluating units for potential damage arising from the defective work and, to date, have completed the repairs caused by the defective work in only a limited number of units.
The extent of the damages encountered in those units, and the resulting costs to repair, varied considerably.
Accordingly, our current estimates are based on limited and varying actual costs.
We are continuing our evaluation of this matter, and in 2007, we increased our reserves by $5.1 million, net of taxes of $1.9 million, to the low end of our estimated range of potential obligation related to these particular damages.
This range excludes any amounts we may recover from insurance or the contractors responsible for the defective work.
In the event that our evaluation allows us to develop a better estimate of these damages, we will adjust our estimate accordingly.
This increase reduces our gain on sale of condominium units that were sold during 2005 and 2006.
The increase in the reserve is included in “Discontinued operations—gain on sale of real estate”.
The reserve is included in accounts payable and accrued expenses.
Although we consider the reserve to be adequate, there can be no assurance that the reserve will prove to be adequate over time to cover losses due to the difference between the assumptions used to estimate the reserve and actual losses.2007 Significant Debt, Equity and Other Transactions On March 8, 2007, as part of the consideration to acquire the White Marsh portfolio, we issued (i) 884,066 common shares at $88.18 per share, par value $0.01 per share, (ii) 399,896 shares of 5.417% Series 1 Cumulative Convertible Preferred Shares (“Series 1 Preferred Shares”) at the liquidation preference of $25 per share, par value $0.01 per share, and (iii) 185,504 downREIT operating partnership units at $88.18 per share.
The Series 1 Preferred Shares accrue dividends at a rate of 5.417% per year and are convertible at any time by the holders to our common shares at a conversion rate of $104.69 per share.
The Series 1 Preferred Shares are also convertible under certain circumstances at our election.
The holders of the Series 1 Preferred Shares have no voting rights.
In connection with the acquisition of the White Marsh portfolio and Shoppers’ World, we assumed five mortgage notes as follows:
## Table 1 ##
(1) The aggregate face amount of the mortgage notes is $79.7 million.
However, in accordance with GAAP, these mortgage notes were recorded at their fair value of $80.0 million.
NORTHROP GRUMMAN CORPORATION -28- The table below reconciles segment operating income to total operating income by including the impact of net FAS/ CAS pension adjustments, as well as certain corporate-level expenses, which are not considered allowable or allocable under applicable CAS or FAR:
## Table 2 ##
Net FAS/CAS Pension Adjustment For financial statement purposes, we account for our employee pension plans in accordance with GAAP under FAS.
However, the cost of these plans is charged to our contracts in accordance with the FAR and the related CAS that govern such plans.
The net FAS/CAS pension adjustment reflects the difference of pension expense charged to contracts and included as cost in segment operating income less pension expense determined in accordance with GAAP.2014 - The increase in net FAS/CAS pension adjustment is principally due to a reduction in FAS expense, largely due to the increase in our FAS discount rate assumptions as of December 31, 2013.
The reduction in FAS expense was partially offset by lower CAS expense due to the passage of HATFA, which included provisions that reduce the amount of CAS expense charged to our contracts.2013 - The increase in net FAS/CAS pension adjustment reflects an update for actual demographic experience as of January 1, 2013, which resulted in an increase to the company's 2013 CAS expense.
Unallocated Corporate Expenses Unallocated corporate expenses generally include the portion of corporate expenses, other than FAS pension costs, not considered allowable or allocable under applicable CAS and FAR rules, and therefore not allocated to the segments, such as a portion of management and administration, legal, environmental, certain compensation and retiree benefits, and other expenses.2014 - The increase in unallocated corporate expense for 2014, as compared to 2013, is primarily due to increases in year-over-year provisions for environmental matters.2013 - The decrease in unallocated corporate expenses for 2013, as compared to 2012, is primarily due to lower year-over-year provisions for disallowed costs and litigation matters and the favorable settlement of overhead claims, partially offset by changes in deferred tax assets due to lower blended state income tax rates.
AEROSPACE SYSTEMS
## Table 3 ##
2014 - Aerospace Systems sales for 2014 were comparable to 2013, and include the impact of the settlements described in the Segment Operating Income section above.
Excluding the settlements, Aerospace Systems had lower sales in unmanned, space and manned military aircraft programs.
The decrease in unmanned programs reflects declines of $136 million on Global Hawk due to lower production activity and $111 million on Fire Scout as a result of lower development activity.
These declines were partially offset by $135 million of higher volume on the NATO Alliance Ground Surveillance (AGS) program.
The decrease in space programs was mainly due to lower volume on the James Webb Space Telescope (JWST) and Advanced Extremely High Frequency (AEHF) programs.
The decrease in manned military aircraft programs was primarily the result of lower volume on the Joint Surveillance
Insurance.
The following table presents the underwriting results and ratios for the Insurance segment for the periods indicated.
## Table 4 ##
Premiums.
Gross written premiums increased by 25.8% to $1,532.3 million in 2015 compared to $1,218.4 million in 2014.
This increase was primarily driven by an increase in various lines of business, as the Company looked to expand its insurance operations.
Net written premiums increased by 24.2% to $1,325.9 million in 2015 compared to $1,067.3 million in 2014, which is consistent with the change in gross written premiums.
Premiums earned increased 22.9% to $1,266.7 million in 2015 compared to $1,030.3 million in 2014.
The change in premiums earned relative to net written premiums is the result of timing; premiums are earned ratably over the coverage period whereas written premiums are recorded at the initiation of the coverage period.
Gross written premiums decreased by 4.0% to $1,218.4 million in 2014 compared to $1,268.7 million in 2013.
This decrease was primarily driven by a decline in crop business, partially offset by an increase in the non-standard auto business.
Net written premiums decreased by 1.7% to $1,067.3 million in 2014 compared to $1,086.2 million in 2013.
The variance of the change in gross written premiums compared to the change in net written premiums is due to a lesser utilization of reinsurance, particularly on the crop business.
Premiums earned decreased 0.7% to $1,030.3 million in 2014 compared to $1,037.4 million in 2013.
The change in premiums earned relative to net written premiums is the result of timing; premiums are earned ratably over the coverage period whereas written premiums are recorded at the initiation of the coverage period.

Tables referenced above, in order (Table 0 first):
<table><tr><td>Unrecognized Tax Benefits</td><td>2013</td><td>2012</td><td>2011</td></tr><tr><td>Balance at beginning of year</td><td>$110.8</td><td>$126.4</td><td>$197.8</td></tr><tr><td>Additions for tax positions of the current year</td><td>12.7</td><td>44.5</td><td>16.3</td></tr><tr><td>Additions for tax positions of prior years</td><td>9.0</td><td>2.3</td><td>5.7</td></tr><tr><td>Reductions for tax positions of prior years</td><td>-.5</td><td>-46.9</td><td>-72.4</td></tr><tr><td>Settlements</td><td>-1.4</td><td>-11.0</td><td>-15.6</td></tr><tr><td>Statute of limitations expiration</td><td>-8.0</td><td>-3.7</td><td>-4.8</td></tr><tr><td>Foreign currency translation</td><td>1.7</td><td>-.8</td><td>-.6</td></tr><tr><td>Balance at End of Year</td><td>$124.3</td><td>$110.8</td><td>$126.4</td></tr></table>
<table><tr><td> Property</td><td> Fair Value -1  (In millions)</td><td> Maturity Date</td><td> Stated Annual  Interest Rate</td></tr><tr><td>THE AVENUE at White Marsh</td><td>$61.9</td><td>January 1, 2015</td><td>5.46%</td></tr><tr><td>White Marsh Plaza</td><td>$6.4</td><td>April 1, 2013</td><td>5.96%</td></tr><tr><td>White Marsh Plaza</td><td>$4.5</td><td>April 1, 2013</td><td>6.18%</td></tr><tr><td>White Marsh Other</td><td>$1.2</td><td>December 31, 2008</td><td>6.06%</td></tr><tr><td>Shoppers’ World</td><td>$6.0</td><td>January 31, 2021</td><td>5.91%</td></tr></table>
<table><tr><td></td><td colspan="3">Year Ended December 31</td></tr><tr><td>$ in millions</td><td>2014</td><td>2013</td><td>2012</td></tr><tr><td>Segment operating income</td><td>$3,099</td><td>$3,080</td><td>$3,176</td></tr><tr><td>CAS pension expense</td><td>384</td><td>542</td><td>506</td></tr><tr><td>Less: FAS pension expense</td><td>-115</td><td>-374</td><td>-374</td></tr><tr><td>Net FAS/CAS pension adjustment</td><td>269</td><td>168</td><td>132</td></tr><tr><td>Unallocated corporate expenses</td><td>-169</td><td>-119</td><td>-168</td></tr><tr><td>Other</td><td>-3</td><td>-6</td><td>-10</td></tr><tr><td>Total operating income</td><td>$3,196</td><td>$3,123</td><td>$3,130</td></tr></table>
<table><tr><td></td><td colspan="3">Year Ended December 31</td></tr><tr><td>$ in millions</td><td>2014</td><td>2013</td><td>2012</td></tr><tr><td>Sales</td><td>$9,997</td><td>$10,014</td><td>$9,977</td></tr><tr><td>Operating income</td><td>1,315</td><td>1,215</td><td>1,218</td></tr><tr><td>Operating margin rate</td><td>13.2%</td><td>12.1%</td><td>12.2%</td></tr></table>
<table><tr><td></td><td colspan="3">Years Ended December 31,</td><td colspan="2">2015/2014</td><td colspan="2">2014/2013</td></tr><tr><td>(Dollars in millions)</td><td>2015</td><td>2014</td><td>2013</td><td>Variance</td><td>% Change</td><td>Variance</td><td>% Change</td></tr><tr><td>Gross written premiums</td><td>$1,532.3</td><td>$1,218.4</td><td>$1,268.7</td><td>$313.9</td><td>25.8%</td><td>$-50.4</td><td>-4.0%</td></tr><tr><td>Net written premiums</td><td>1,325.9</td><td>1,067.3</td><td>1,086.2</td><td>258.6</td><td>24.2%</td><td>-18.9</td><td>-1.7%</td></tr><tr><td>Premiums earned</td><td>$1,266.7</td><td>$1,030.3</td><td>$1,037.4</td><td>$236.4</td><td>22.9%</td><td>$-7.1</td><td>-0.7%</td></tr><tr><td>Incurred losses and LAE</td><td>1,033.3</td><td>811.4</td><td>931.5</td><td>221.9</td><td>27.3%</td><td>-120.0</td><td>-12.9%</td></tr><tr><td>Commission and brokerage</td><td>176.2</td><td>149.8</td><td>133.7</td><td>26.4</td><td>17.7%</td><td>16.1</td><td>12.0%</td></tr><tr><td>Other underwriting expenses</td><td>136.7</td><td>118.0</td><td>119.3</td><td>18.7</td><td>15.8%</td><td>-1.3</td><td>-1.1%</td></tr><tr><td>Underwriting gain (loss)</td><td>$-79.5</td><td>$-48.9</td><td>$-147.0</td><td>$-30.6</td><td>62.5%</td><td>$98.1</td><td>-66.7%</td></tr><tr><td></td><td></td><td></td><td></td><td></td><td>Point Chg</td><td></td><td>Point Chg</td></tr><tr><td>Loss ratio</td><td>81.6%</td><td>78.8%</td><td>89.8%</td><td></td><td>2.8</td><td></td><td>-11.0</td></tr><tr><td>Commission and brokerage ratio</td><td>13.9%</td><td>14.5%</td><td>12.9%</td><td></td><td>-0.6</td><td></td><td>1.6</td></tr><tr><td>Other underwriting expense ratio</td><td>10.8%</td><td>11.4%</td><td>11.5%</td><td></td><td>-0.6</td><td></td><td>-0.1</td></tr><tr><td>Combined ratio</td><td>106.3%</td><td>104.7%</td><td>114.2%</td><td></td><td>1.6</td><td></td><td>-9.5</td></tr><tr><td colspan="2">(Some amounts may not reconcile due to rounding.)</td><td></td><td></td><td></td><td></td><td></td><td></td></tr></table>

Question: What's the average of Segment operating income of Year Ended December 31 2013, and Premiums earned of Years Ended December 31, 2015 ?
Answer: 2173.35
Reasoning program: add(3080.0,1266.7), divide(#0,const_2)