Deferred compensation expense increased by $194 million in 2017 and decreased by $17 million in 2016, primarily driven by changes in broad stock market conditions and our stock price.
Eliminations and other unallocated expense increased by $117 million in 2017 and increased by $20 million in 2016 primarily due to the timing of the elimination of profit on intercompany aircraft deliveries and expense allocations.
Net periodic benefit cost related to pension totaled $312 million, $523 million and $2,786 million in 2017, 2016 and 2015, respectively.
The components of net periodic benefit cost are shown in the following table:
## Table 0 ##
The decreases in net periodic pension benefit costs of $211 million in 2017 and of $2,263 million in 2016 are primarily due to lower service costs reflecting the transition of employees in 2016 to defined contribution retirement savings plans.
The decrease in 2016 costs is also due to lower amortization of actuarial losses which reflects actuarial gains in 2015 resulting from the year-end discount rate increase from 3.9% to 4.2%.
A portion of net periodic benefit cost is recognized in Earnings from operations in the period incurred and the remainder is included in inventory at the end of the reporting period and recorded in Earnings from operations in subsequent periods.
Costs are allocated to the business segments as described in Note 21.
Net periodic benefit costs included in Earnings from operations were as follows:
## Table 1 ##
The unallocated pension costs recognized in earnings in 2017 was a benefit of $1,120 million compared with $217 million in 2016.
The higher unallocated pension benefit recognized in earnings in 2017 primarily reflects the amortization of pension benefits capitalized as inventory in prior years.
The unallocated pension costs recognized in earnings in 2016 was a benefit of $217 million compared with expense of $421 million in 2015.
The 2016 benefit reflects the difference between the higher segment allocation compared to the U. S.  GAAP net periodic pension costs recognized in earnings in the current period.
Contractual Obligations The following table summarizes our known obligations to make future payments pursuant to certain contracts as of December 31, 2017, and the estimated timing thereof.
## Table 2 ##
(1) Excludes income tax matters.
As of December 31, 2017, our net liability for income taxes payable, including uncertain tax positions of $1,736 million, was $1,634 million.
For further discussion of income taxes, see Note 4 to our Consolidated Financial Statements.
We are not able to reasonably estimate the timing of future cash flows related to uncertain tax positions.
Pension and Other Postretirement Benefits Pension cash requirements are based on an estimate of our minimum funding requirements, pursuant to ERISA regulations, although we may make additional discretionary contributions.
Estimates of other postretirement benefits are based on both our estimated future benefit payments and the estimated contributions to plans that are funded through trusts.
Purchase Obligations Purchase obligations represent contractual agreements to purchase goods or services that are legally binding; specify a fixed, minimum or range of quantities; specify a fixed, minimum, variable, or indexed price provision; and specify approximate timing of the transaction.
Purchase obligations include amounts recorded as well as amounts that are not recorded on the Consolidated Statements of Financial Position.
Purchase Obligations Not Recorded on the Consolidated Statements of Financial PositionPurchase obligations not recorded on the Consolidated Statements of Financial Position include agreements for inventory procurement, tooling costs, electricity and natural gas contracts, property, plant and equipment, customer financing equipment, and other miscellaneous production related obligations.
The most significant obligation relates to inventory procurement contracts.
We have entered into certain significant inventory procurement contracts that specify determinable prices and quantities, and long-term delivery timeframes.
In addition, we purchase raw materials on behalf of our suppliers.
These agreements require suppliers and vendors to be prepared to build and deliver items in sufficient time to meet our production schedules.
The need for such arrangements with suppliers and vendors arises from the extended production planning horizon for many of our products.
A significant portion of these inventory commitments is supported by firm contracts and/or has historically resulted in settlement through reimbursement from customers for penalty payments to the supplier should the customer not take delivery.
These amounts are also included in our forecasts of costs for program and contract accounting.
Some inventory procurement contracts may include escalation adjustments.
In these limited cases, we have included our best estimate of the effect of the escalation adjustment in the amounts disclosed in the table above.
Purchase Obligations Recorded on the Consolidated Statements of Financial Position Purchase obligations recorded on the Consolidated Statements of Financial Position primarily include accounts payable and certain other current and long-term liabilities including accrued compensation.
The Boeing Company and Subsidiaries Consolidated Statements of Equity
## Table 3 ##
See Notes to the Consolidated Financial Statements on pages 51 – 105.
Notes to Consolidated Financial Statements Ball Corporation and Subsidiaries 17.
Financial Instruments and Risk Management (continued) At December 31, 2006, the company had outstanding interest rate swap agreements in Europe with notional Notes to Consolidated Financial Statements Ball Corporation and Subsidiaries 17.
Financial Instruments and Risk Management (continued) At December 31, 2006, the company had outstanding interest rate swap agreements in Europe with notional amounts of €135 million paying fixed rates.
Approximately $4 million of net gain associated with these contracts is included in accumulated other comprehensive loss at December 31, 2006, of which $0.8 million is expected to be recognized in the consolidated statement of earnings during 2007.
Approximately $1.1 million of net gain related to the termination or deselection of hedges is included in accumulated other comprehensive loss at December 31, 2006.
The amount recognized in 2006 earnings related to terminated hedges was insignificant.
The fair value of all non-derivative financial instruments approximates their carrying amounts with the exception of long-term debt.
Rates currently available to the company for loans with similar terms and maturities are used to estimate the fair value of long-term debt based on discounted cash flows.
The fair value of derivatives generally reflects the estimated amounts that we would pay or receive upon termination of the contracts at December 31, 2006, taking into account any unrealized gains and losses on open contracts.

Tables referenced above, in order (Table 0 first):
<table><tr><td></td><td colspan="3">Pension</td></tr><tr><td>Years ended December 31,</td><td>2017</td><td>2016</td><td>2015</td></tr><tr><td>Service cost</td><td>$402</td><td>$604</td><td>$1,764</td></tr><tr><td>Interest cost</td><td>2,991</td><td>3,050</td><td>2,990</td></tr><tr><td>Expected return on plan assets</td><td>-3,847</td><td>-3,999</td><td>-4,031</td></tr><tr><td>Amortization of prior service costs</td><td>-39</td><td>38</td><td>196</td></tr><tr><td>Recognized net actuarial loss</td><td>804</td><td>790</td><td>1,577</td></tr><tr><td>Settlement/curtailment/other losses</td><td>1</td><td>40</td><td>290</td></tr><tr><td>Net periodic benefit cost</td><td>$312</td><td>$523</td><td>$2,786</td></tr></table>
<table><tr><td>(Dollars in millions)</td><td colspan="3">Pension</td></tr><tr><td>Years ended December 31,</td><td>2017</td><td>2016</td><td>2015</td></tr><tr><td>Allocated to business segments</td><td>-$1,759</td><td>-$2,196</td><td>-$1,945</td></tr><tr><td>Unallocated items, eliminations and other</td><td>1,120</td><td>217</td><td>-421</td></tr><tr><td>Total</td><td>-$639</td><td>-$1,979</td><td>-$2,366</td></tr></table>
<table><tr><td>(Dollars in millions)</td><td>Total</td><td>Lessthan 1year</td><td>1-3years</td><td>3-5years</td><td>After 5years</td></tr><tr><td>Long-term debt (including current portion)</td><td>$11,130</td><td>$1,285</td><td>$2,362</td><td>$1,266</td><td>$6,217</td></tr><tr><td>Interest on debt</td><td>5,635</td><td>478</td><td>831</td><td>672</td><td>3,654</td></tr><tr><td>Pension and other postretirement cash requirements</td><td>6,190</td><td>609</td><td>1,245</td><td>1,246</td><td>3,090</td></tr><tr><td>Capital lease obligations</td><td>147</td><td>55</td><td>61</td><td>16</td><td>15</td></tr><tr><td>Operating lease obligations</td><td>1,367</td><td>220</td><td>365</td><td>212</td><td>570</td></tr><tr><td>Purchase obligations not recorded on the Consolidated Statements of Financial Position</td><td>115,064</td><td>48,375</td><td>31,369</td><td>23,223</td><td>12,097</td></tr><tr><td>Purchase obligations recorded on the Consolidated Statements of Financial Position</td><td>18,630</td><td>18,289</td><td>325</td><td>2</td><td>14</td></tr><tr><td>Total contractual obligations<sup>-1</sup></td><td>$158,163</td><td>$69,311</td><td>$36,558</td><td>$26,637</td><td>$25,657</td></tr></table>
<table><tr><td></td><td colspan="5">Boeing shareholders</td><td></td><td></td></tr><tr><td>(Dollars in millions, except per share data)</td><td>CommonStock</td><td>Additional Paid-In Capital</td><td>Treasury Stock</td><td>Retained Earnings</td><td>Accumulated Other Comprehensive Loss</td><td>Non- controlling Interest</td><td>Total</td></tr><tr><td>Balance at January 1, 2015</td><td>$5,061</td><td>$4,625</td><td>-$23,298</td><td>$36,180</td><td>-$13,903</td><td>$125</td><td>$8,790</td></tr><tr><td>Net earnings</td><td></td><td></td><td></td><td>5,176</td><td></td><td>-3</td><td>5,173</td></tr><tr><td>Other comprehensive income, net of tax of -$686</td><td></td><td></td><td></td><td></td><td>1,155</td><td></td><td>1,155</td></tr><tr><td>Share-based compensation and related dividend equivalents</td><td></td><td>214</td><td></td><td>-25</td><td></td><td></td><td>189</td></tr><tr><td>Excess tax pools</td><td></td><td>158</td><td></td><td></td><td></td><td></td><td>158</td></tr><tr><td>Treasury shares issued for stock options exercised, net</td><td></td><td>-29</td><td>428</td><td></td><td></td><td></td><td>399</td></tr><tr><td>Treasury shares issued for other share-based plans, net</td><td></td><td>-134</td><td>53</td><td></td><td></td><td></td><td>-81</td></tr><tr><td>Common shares repurchased</td><td></td><td></td><td>-6,751</td><td></td><td></td><td></td><td>-6,751</td></tr><tr><td>Cash dividends declared ($3.82 per share)</td><td></td><td></td><td></td><td>-2,575</td><td></td><td></td><td>-2,575</td></tr><tr><td>Changes in noncontrolling interests</td><td></td><td></td><td></td><td></td><td></td><td>-60</td><td>-60</td></tr><tr><td>Balance at December 31, 2015</td><td>$5,061</td><td>$4,834</td><td>-$29,568</td><td>$38,756</td><td>-$12,748</td><td>$62</td><td>$6,397</td></tr><tr><td>Net earnings</td><td></td><td></td><td></td><td>4,895</td><td></td><td>-1</td><td>4,894</td></tr><tr><td>Other comprehensive loss, net of tax of $425</td><td></td><td></td><td></td><td></td><td>-875</td><td></td><td>-875</td></tr><tr><td>Share-based compensation and related dividend equivalents</td><td></td><td>244</td><td></td><td>-35</td><td></td><td></td><td>209</td></tr><tr><td>Excess tax pools</td><td></td><td>-84</td><td></td><td></td><td></td><td></td><td>-84</td></tr><tr><td>Treasury shares issued for stock options exercised, net</td><td></td><td>-63</td><td>383</td><td></td><td></td><td></td><td>320</td></tr><tr><td>Treasury shares issued for other share-based plans, net</td><td></td><td>-169</td><td>89</td><td></td><td></td><td></td><td>-80</td></tr><tr><td>Common shares repurchased</td><td></td><td></td><td>-7,001</td><td></td><td></td><td></td><td>-7,001</td></tr><tr><td>Cash dividends declared ($4.69 per share)</td><td></td><td></td><td></td><td>-2,902</td><td></td><td></td><td>-2,902</td></tr><tr><td>Changes in noncontrolling interests</td><td></td><td></td><td></td><td></td><td></td><td>-1</td><td>-1</td></tr><tr><td>Balance at December 31, 2016</td><td>$5,061</td><td>$4,762</td><td>-$36,097</td><td>$40,714</td><td>-$13,623</td><td>$60</td><td>$877</td></tr><tr><td>Net earnings</td><td></td><td></td><td></td><td>8,197</td><td></td><td>-2</td><td>8,195</td></tr><tr><td>Other comprehensive income, net of tax of -$69</td><td></td><td></td><td></td><td></td><td>247</td><td></td><td>247</td></tr><tr><td>Share-based compensation and related dividend equivalents</td><td></td><td>238</td><td></td><td>-35</td><td></td><td></td><td>203</td></tr><tr><td>Treasury shares issued for stock options exercised, net</td><td></td><td>-88</td><td>399</td><td></td><td></td><td></td><td>311</td></tr><tr><td>Treasury shares issued for other share-based plans, net</td><td></td><td>-190</td><td>62</td><td></td><td></td><td></td><td>-128</td></tr><tr><td>Treasury shares contributed to pension plans</td><td></td><td>2,082</td><td>1,418</td><td></td><td></td><td></td><td>3,500</td></tr><tr><td>Common shares repurchased</td><td></td><td></td><td>-9,236</td><td></td><td></td><td></td><td>-9,236</td></tr><tr><td>Cash dividends declared ($5.97 per share)</td><td></td><td></td><td></td><td>-3,556</td><td></td><td></td><td>-3,556</td></tr><tr><td>Changes in noncontrolling interests</td><td></td><td></td><td></td><td></td><td></td><td>-1</td><td>-1</td></tr><tr><td>Balance at December 31, 2017</td><td>$5,061</td><td>$6,804</td><td>-$43,454</td><td>$45,320</td><td>-$13,376</td><td>$57</td><td>$412</td></tr></table>

Question: What is the average amount of Balance at December 31, 2017 of Boeing shareholders CommonStock, and Interest cost of Pension 2017 ?
Answer: 4026
Reasoning program: add(5061.0,2991.0), divide(#0,const_2)