The Company recognized a non-cash goodwill impairment charge of approximately $290 million during 2011.
None of this impairment is deductible for income tax purposes.
Therefore, the impairment significantly affects the effective income tax rate for 2011.
Unrecognized Tax Benefits—Unrecognized tax benefits represent the gross value of the Company’s uncertain tax positions that have not been reflected in the consolidated statements of operations.
If the income tax benefits from federal tax positions are ultimately realized, such realization would affect the Company’s effective tax rate whereas the realization of state tax benefits would be recorded in general and administrative expenses.
The changes in unrecognized tax benefits (exclusive of interest and penalties) during 2011, 2010 and 2009 are summarized in the table below:
## Table 0 ##
As of December 31, 2011, the estimated value of the Company’s uncertain tax positions, which are more likely than not to be sustained on examination, was a liability of $9 million, including accrued interest of $2 million and penalties of $1 million.
Assuming sustainment of these positions, the reversal of $2 million of the amounts accrued would favorably affect the Company’s effective federal income tax rate in future periods.
During 2011, the Company recorded a reduction of $10 million to its liability for uncertain tax positions relating to tax periods prior to the spin-off for which Northrop Grumman is the primary obligor.
During 2010, Northrop Grumman reached final settlement with the IRS and the U.  S.  Congressional Joint Committee on Taxation on the IRS examination of Northrop Grumman’s tax returns for the years 2004 through 2006.
As a result of this settlement, the Company recognized tax benefits of $8 million as a reduction to the provision for income taxes.
In connection with the settlement, the Company also recorded a reduction of $10 million to its liability for uncertain tax positions, including previously accrued interest, of $2 million.
The following table summarizes the tax years that are either currently under examination or remain open under the statute of limitations and subject to examination by the major tax jurisdictions in which the Company operates:
## Table 1 ##
Although the Company believes it has adequately provided for all uncertain tax positions, amounts asserted by taxing authorities could be greater than the Company’s accrued position.
Accordingly, additional provisions on federal and state income tax related matters could be recorded in the future as revised estimates are made or the underlying matters are effectively settled or otherwise resolved.
Conversely, the Company could settle positions with the tax authorities for amounts lower than have been accrued.
The Company believes it is reasonably possible that during the next 12 months the Company’s liability for uncertain tax positions may decrease by approximately $4 million.
The Company recognizes accrued interest and penalties related to uncertain tax positions in income tax expense.
The IRS is currently conducting an examination of Northrop Grumman’s consolidated tax returns, of which HII was part, for the years 2007 through 2009.
Open tax years related to state jurisdictions remain subject to examination.
As of March 31, 2011, the
The funded status of the Company's plans as of December 31, 2014 and 2013, was as follows:
## Table 2 ##
(1) Included in other current liabilities and current portion of postretirement plan liabilities, respectively.
(2) Included in pension plan liabilities and other postretirement plan liabilities, respectively.
The Projected Benefit Obligation ("PBO"), Accumulated Benefit Obligation ("ABO"), and asset values for the Company's qualified pension plans were $5,529 million, $5,124 million, and $4,731 million, respectively, as of December 31, 2014, and $4,626 million, $4,202 million, and $4,310 million, respectively, as of December 31, 2013.
The PBO represents the present value of pension benefits earned through the end of the year, with allowance for future salary increases.
The ABO is similar to the PBO, but does not provide for future salary increases.
The PBO and fair value of plan assets for all qualified and non-qualified pension plans with PBOs in excess of plan assets were $4,394 million and $3,438 million, respectively, as of December 31, 2014, and $3,633 million and $3,088 million, respectively, as of December 31, 2013.
The ABO and fair value of plan assets for all qualified and non-qualified pension plans with ABOs in excess of plan assets were $3,981 million and $3,438 million, respectively, as of December 31, 2014, and $1,581 million and $1,444 million, respectively, as of December 31, 2013.
The ABO for all pension plans was $5,244 million and $4,294 million as of December 31, 2014 and 2013, respectively.
Equity Compensation Plan Information The following table presents the equity securities available for issuance under our equity compensation plans as of December 31, 2014.
## Table 3 ##
(1) Includes grants made under the Huntington Ingalls Industries, Inc.  2012 Long-Term Incentive Stock Plan (the "2012 Plan"), which was approved by our stockholders on May 2, 2012, and the Huntington Ingalls Industries, Inc.  2011 Long-Term Incentive Stock Plan (the "2011 Plan"), which was approved by the sole stockholder of HII prior to its spin-off from Northrop Grumman Corporation.
Of these shares, 644,321 were subject to stock options, 539,742 were subject to outstanding restricted performance stock rights, and 63,022 were stock rights granted under the 2011 Plan.
In addition, this number includes 33,571 stock rights, 11,046 restricted stock rights and 663,322 restricted performance stock rights granted under the 2012 Plan, assuming target performance achievement.
(2) This is the weighted average exercise price of the 644,321 outstanding stock options only.
(3) There are no awards made under plans not approved by security holders.
ITEM 13.
CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS, AND DIRECTOR INDEPENDENCE Information as to certain relationships and related transactions and director independence will be incorporated herein by reference to the Proxy Statement for our 2015 Annual Meeting of Stockholders to be filed within 120 days after the end of the Company’s fiscal year.
ITEM 14.
PRINCIPAL ACCOUNTANT FEES AND SERVICES Information as to principal accountant fees and services will be incorporated herein by reference to the Proxy Statement for our 2015 Annual Meeting of Stockholders to be filed within 120 days after the end of the Company’s fiscal year.
USS Abraham Lincoln RCOH, the construction preparation contract for CVN-79 John F.  Kennedy and the inactivation contract for CVN-65 USS Enterprise, partially offset by lower volumes on the execution contract for the CVN-71 USS Theodore Roosevelt RCOH and the construction and engineering contracts for CVN-78 Gerald R.  Ford.
Higher revenues in Fleet Support services were primarily the result of volumes associated with repair work on SSN-765 USS Montpelier.
Increased Submarines revenues were related to the SSN-774 Virginia-class submarine program, primarily driven by higher volumes on Block III boats and the advance procurement contract on Block IV boats, partially offset by lower volumes on Block II boats following the delivery of SSN-783 USS Minnesota.
Segment Operating Income 2014 - Newport News operating income in 2014 was $415 million, compared to income of $402 million in 2013.
The increase was primarily related to the volume changes discussed above and higher risk retirement on the construction contract for CVN-78 Gerald R.  Ford, offset by lower risk retirement on the CVN-71 USS Theodore Roosevelt RCOH.2013 - Newport News operating income in 2013 was $402 million, compared to income of $372 million in 2012.
The increase was primarily related to the SSN-774 Virginia-class submarine program, driven by risk retirement, performance improvement and the favorable resolution of outstanding contract changes, as well as risk retirement on the execution contract for the CVN-71 USS Theodore Roosevelt RCOH and the absence in 2013 of the workers' compensation expense adjustment recorded in 2012, partially offset by the favorable resolution in 2012 of outstanding contract changes on the CVN-65 USS Enterprise EDSRA.
Other Revenues at our Other segment for the year ended December 31, 2014, were $137 million, primarily due to the acquisition of UPI on May 30, 2014.
Other operating loss for the year ended December 31, 2014, was $59 million, primarily due to the goodwill impairment charge of $47 million described above.
BACKLOG Total backlog as of December 31, 2014, was approximately $21 billion.
Total backlog includes both funded backlog (firm orders for which funding is contractually obligated by the customer) and unfunded backlog (firm orders for which funding is not currently contractually obligated by the customer).
Backlog excludes unexercised contract options and unfunded Indefinite Delivery/Indefinite Quantity orders.
For contracts having no stated contract values, backlog includes only the amounts committed by the customer.
The following table presents funded and unfunded backlog by segment as of December 31, 2014 and 2013:

Tables referenced above, in order (Table 0 first):
<table><tr><td></td><td colspan="3"> December 31</td></tr><tr><td> ($ in millions)</td><td>2011</td><td>2010</td><td> 2009</td></tr><tr><td>Unrecognized tax benefits at beginning of the year</td><td>$14</td><td>$21</td><td>$19</td></tr><tr><td>Additions based on tax positions related to the current year</td><td>2</td><td>0</td><td>1</td></tr><tr><td>Additions for tax positions of prior years</td><td>0</td><td>1</td><td>1</td></tr><tr><td>Settlements</td><td>0</td><td>-8</td><td>0</td></tr><tr><td>Spin-off</td><td>-10</td><td>0</td><td>0</td></tr><tr><td>Net change in unrecognized tax benefits</td><td>-8</td><td>-7</td><td>2</td></tr><tr><td>Unrecognized tax benefits at end of the year</td><td>$6</td><td>$14</td><td>$21</td></tr></table>
<table><tr><td> Jurisdiction</td><td> Years</td></tr><tr><td>United States</td><td>2007 - 2011</td></tr><tr><td>Louisiana</td><td>2004 - 2011</td></tr><tr><td>Mississippi</td><td>2006 - 2011</td></tr><tr><td>Virginia</td><td>2006 - 2011</td></tr></table>
<table><tr><td></td><td colspan="2">Pension Benefits December 31</td><td colspan="2">Other Benefits December 31</td></tr><tr><td>($ in millions)</td><td>2014</td><td>2013</td><td>2014</td><td>2013</td></tr><tr><td>Change in Benefit Obligation</td><td></td><td></td><td></td><td></td></tr><tr><td>Benefit obligation at beginning of year</td><td>$4,730</td><td>$5,061</td><td>$616</td><td>$965</td></tr><tr><td>Service cost</td><td>136</td><td>147</td><td>13</td><td>21</td></tr><tr><td>Interest cost</td><td>253</td><td>215</td><td>30</td><td>33</td></tr><tr><td>Plan participants' contributions</td><td>26</td><td>9</td><td>7</td><td>18</td></tr><tr><td>Plan amendments</td><td>—</td><td>66</td><td>—</td><td>-145</td></tr><tr><td>Actuarial loss (gain)</td><td>714</td><td>-600</td><td>24</td><td>-220</td></tr><tr><td>Benefits paid</td><td>-168</td><td>-154</td><td>-40</td><td>-59</td></tr><tr><td>Curtailments</td><td>-20</td><td>-14</td><td>—</td><td>—</td></tr><tr><td>Medicare Part D subsidy</td><td>—</td><td>—</td><td>—</td><td>3</td></tr><tr><td>Benefit obligation at end of year</td><td>5,671</td><td>4,730</td><td>650</td><td>616</td></tr><tr><td>Change in Plan Assets</td><td></td><td></td><td></td><td></td></tr><tr><td>Fair value of plan assets at beginning of year</td><td>4,310</td><td>3,745</td><td>—</td><td>—</td></tr><tr><td>Gain on plan assets</td><td>437</td><td>405</td><td>—</td><td>—</td></tr><tr><td>Employer contributions</td><td>126</td><td>305</td><td>33</td><td>38</td></tr><tr><td>Plan participants' contributions</td><td>26</td><td>9</td><td>7</td><td>18</td></tr><tr><td>Benefits paid</td><td>-168</td><td>-154</td><td>-40</td><td>-59</td></tr><tr><td>Medicare Part D subsidy</td><td>—</td><td>—</td><td>—</td><td>3</td></tr><tr><td>Fair value of plan assets at end of year</td><td>4,731</td><td>4,310</td><td>—</td><td>—</td></tr><tr><td>Funded status</td><td>$-940</td><td>$-420</td><td>$-650</td><td>$-616</td></tr><tr><td>Amounts Recognized in the Consolidated Statements of Financial Position:</td><td></td><td></td><td></td><td></td></tr><tr><td>Pension plan assets</td><td>$17</td><td>$124</td><td>$—</td><td>$—</td></tr><tr><td>Current liability<sup>-1</sup></td><td>-18</td><td>-15</td><td>-143</td><td>-139</td></tr><tr><td>Non-current liability<sup>-2</sup></td><td>-939</td><td>-529</td><td>-507</td><td>-477</td></tr><tr><td>Accumulated other comprehensive loss (income) (pre-tax) related to:</td><td></td><td></td><td></td><td></td></tr><tr><td>Prior service costs (credits)</td><td>105</td><td>124</td><td>-125</td><td>-152</td></tr><tr><td>Net actuarial loss (gain)</td><td>1,374</td><td>847</td><td>73</td><td>50</td></tr></table>
<table><tr><td>Plan category</td><td>Number of Securities to be Issued Upon Exercise of Outstanding Options, Warrants and Rights<sup>-1</sup> (a)(b)</td><td>Weighted-Average Exercise Price of Outstanding Options,Warrants and Rights<sup>-2</sup></td><td>Number of Securities Remaining Available for Future Issuance Under Equity Compensation Plans (Excluding SecuritiesReflected in Column (a)) (c)</td></tr><tr><td>Equity compensation plans approved by security holders</td><td>1,955,024</td><td>$36.06</td><td>4,078,093</td></tr><tr><td>Equity compensation plans not approved by security holders<sup>-3</sup></td><td>—</td><td>—</td><td>—</td></tr><tr><td>Total</td><td>1,955,024</td><td>$36.06</td><td>4,078,093</td></tr></table>

Question: What was the average of the Fair value of plan assets at beginning of year in the years where Gain on plan assets is positive? (in million)
Answer: 4027.5
Reasoning program: add(4310,3745), divide(#0,2)