On January 1, 2012, the Company's health care cost trend assumption for US postretirement medical plan's net periodic benefit cost was 7.5% for the first year, declining 0.5% per year to an ultimate rate of 5%.
On January 1, 2011, the Company's health care cost trend assumption for US postretirement medical plan's net periodic benefit cost was 8% for the first four years declining 0.5% per year to an ultimate rate of 5%.
On January 1, 2010, the Company's health care cost trend assumption for US postretirement medical plan's net periodic benefit cost was 8.5% for the first year declining 0.5% per year to an ultimate rate of 5%.
Assumed health care cost trend rates for US postretirement medical plans have a significant effect on the amounts reported for the health care plans.
The impact of a one percentage point change in the assumed health care cost trend is as follows:
## Table 0 ##
Plan Assets The investment objectives for the Company's pension plans are to earn, over a moving twenty-year period, a long-term expected rate of return, net of investment fees and transaction costs, sufficient to satisfy the benefit obligations of the plan, while at the same time maintaining adequate liquidity to pay benefit obligations and proper expenses, and meet any other cash needs, in the short- to medium-term.
The weighted average target asset allocations for the Company's pension plans in 2013 are as follows:
## Table 1 ##
The equity and debt securities objectives are to provide diversified exposure across the US and global equity markets and to manage the risks and returns of the plans through the use of multiple managers and strategies.
The fixed income strategy is designed to reduce liability-related interest rate risk by investing in bonds that match the duration and credit quality of the plan liabilities.
Derivatives based strategies may be used to improve the effectiveness of the hedges.
FASB ASC Topic 820 establishes a fair value hierarchy that prioritizes the inputs used to measure fair value.
The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurement) and the lowest priority to unobservable inputs (Level 3 measurement).
This hierarchy requires entities to maximize the use of observable inputs and minimize the use of unobservable inputs.
If a financial instrument uses inputs that fall in different levels of the hierarchy, the instrument will be categorized based upon the lowest level of input that is significant to the fair value calculation.
Valuations for fund investments such as common/collective trusts and registered investment companies, which do not have readily determinable fair values, are typically estimated using a net asset value provided by a third party as a practical expedient.
The levels of inputs used to measure fair value are as follows: Level 1 - unadjusted quoted prices for identical assets or liabilities in active markets accessible by the Company Level 2 - inputs that are observable in the marketplace other than those inputs classified as Level 1 Level 3 - inputs that are unobservable in the marketplace and significant to the valuation
## Table 2 ##
Deferred Income Taxes The tax effects of major temporary differences resulting in deferred income tax assets (liabilities) in the consolidated balance sheets is in the following table.
## Table 3 ##
(a) KCP&L amounts are not included in consolidated Evergy at December 31, 2017.
Tax Credit Carryforwards At December 31, 2018 and 2017, Evergy had $333.8 million and $100.0 million, respectively, of federal general business income tax credit carryforwards.
At December 31, 2018 and 2017, Westar Energy had $134.0 million and $100.0 million, respectively, of federal general business income tax credit carryforwards.
At December 31, 2018 and 2017, KCP&L had $192.8 million and $184.6 million, respectively, of federal general business income tax credit carryforwards.
The carryforwards for Evergy, Westar Energy and KCP&L relate primarily to wind
However, research and development headcount at the end of fiscal year 2017 decreased to 1,192 from 1,211 at the end of fiscal year 2016 due to a reduction in workforce that took place in the fourth quarter of fiscal year 2017.
Research and development expense included stock-based compensation expense of $47.3 million, $53.4 million and $52.6 million for fiscal years 2018, 2017 and 2016, respectively.
We expect research and development expenses to be consistent as a percentage of net revenue in the foreseeable future.
General and Administrative.
General and administrative expenses consist of the salaries, benefits and related costs of our executive, finance, information technology, human resource and legal personnel, third-party professional service fees, bad debt charges, facilities and depreciation expenses.
General and administrative expense increased 2.2% in fiscal year 2018, compared to the prior year.
The increase in general and administrative expense for fiscal year 2018 was primarily due to an increase in personnel costs of $1.7 million, compared to the prior year, and an increase in taxes of $3.1 million, compared to the prior year.
In fiscal year 2017, general and administrative expense increased 13.3% compared to the prior year.
The increase in general and administrative expense for fiscal year 2017 was primarily due to an increase in personnel costs of $7.4 million, compared to the prior year.
General and administrative headcount at the end of fiscal year 2018 increased to 475 from 471 at the end of fiscal year 2017 and 447 at the end of fiscal year 2016.
General and administrative expense included stock-based compensation expense of $27.9 million, $30.8 million and $24.5 million for fiscal years 2018, 2017 and 2016, respectively.
Litigation expense.
In the second quarter of fiscal 2016, we accrued a litigation expense of $8.9 million, which included a patent-related jury verdict for $6.4 million and $2.5 million in legal fees and other costs associated with the litigation.
The accrual was adjusted by immaterial amounts in the third and fourth quarters of fiscal 2016 and the second and third quarters of fiscal year 2017 to better reflect our total expected litigation expense.
See Note 7 - Commitments and Contingencies of the Notes to Financial Statements (Part II, Item 8 of this Form 10-K) for additional information regarding this litigation.
Restructuring charges.
In September 2018, we initiated a restructuring plan to match strategic and financial objectives and optimize resources for long term growth.
As a result of these initiatives, we recorded a restructuring charge of $18.4 million in the fourth quarter of fiscal year 2018 related to a reduction in workforce.
In September 2017, we initiated a restructuring plan to reduce our operating expenses and better align our workforce and costs with market opportunities, product development and business strategies.
As a result of these initiatives, we recorded a restructuring charge of $12.7 million in the fourth quarter of fiscal year 2017 related to a reduction in workforce.
## Table 4 ##
Other Income, Net.
Other income, net, consists primarily of interest income and foreign currency transaction gains and losses.
Other income, net increased $1.3 million in fiscal year 2018, as compared to fiscal year 2017 and increased $9.0 million in fiscal year 2017, as compared to fiscal year 2016.
Interest income was $17.0 million, $8.5 million and $6.6 million for fiscal years 2018, 2017 and 2016, respectively.
The increase in other income, net for fiscal year 2018 was primarily due to an increase of $8.5 million in interest income, compared to the prior year, partially offset by foreign currency losses of $7.5 million, compared to the prior year.
The increase in other income, net for fiscal year 2017 as compared to fiscal year 2016 was primarily due to $7.0 million in foreign currency gains, compared to the prior year.
Provision for Income Taxes.
We recorded a 24.9% provision for income taxes for fiscal year 2018, compared to 26.9% in fiscal year 2017 and 33.5% in fiscal year 2016.
The decrease in the effective tax rate from fiscal year 2017 to 2018 was primarily due to the impacts of the Tax Cuts and Jobs Act enacted on December 22, 2017, partially offset with foreign tax
We conduct business in the following countries that hold 10 percent or more of our total consolidated Property, plant and equipment, net (in millions):
## Table 5 ##
U. S.  sales were $4,603.1 million, $4,541.3 million, and $3,447.2 million for the years ended December 31, 2017, 2016 and 2015, respectively.
Sales within any other individual country were less than 10 percent of our consolidated sales in each of those years.
Sales are attributable to a country based upon the customer’s country of domicile.
Net sales by product category are as follows (in millions):
## Table 6 ##
Total rent expense for the years ended December 31, 2017, 2016 and 2015 aggregated $87.2 million, $74.0 million, and $60.1 million, respectively.
Future minimum rental commitments under non-cancelable operating leases in effect as of December 31, 2017 were (in millions):

Tables referenced above, in order (Table 0 first):
<table><tr><td></td><td colspan="2">Trend Rate Change</td></tr><tr><td></td><td>Decreases 1%</td><td>Increases 1%</td></tr><tr><td></td><td colspan="2">(In $ millions)</td></tr><tr><td>Postretirement obligations</td><td>5</td><td>6</td></tr><tr><td>Service and interest cost</td><td>—</td><td>—</td></tr></table>
<table><tr><td></td><td>USPlans</td><td>International Plans</td></tr><tr><td></td><td colspan="2">(In percentages)</td></tr><tr><td>Bonds - domestic to plans</td><td>53</td><td>81</td></tr><tr><td>Equities - domestic to plans</td><td>26</td><td>13</td></tr><tr><td>Equities - international to plans</td><td>20</td><td>3</td></tr><tr><td>Other</td><td>1</td><td>3</td></tr><tr><td>Total</td><td>100</td><td>100</td></tr></table>
<table><tr><td>KCP&L</td><td>2018</td><td>2017</td><td>2016</td></tr><tr><td>Federal statutory income tax</td><td>21.0%</td><td>35.0%</td><td>35.0%</td></tr><tr><td>COLI policies</td><td>-0.2</td><td>-0.3</td><td>-0.2</td></tr><tr><td>State income taxes</td><td>5.5</td><td>3.8</td><td>4.1</td></tr><tr><td>Flow through depreciation for plant-related differences</td><td>-2.5</td><td>0.5</td><td>0.3</td></tr><tr><td>Federal tax credits</td><td>-2.1</td><td>-2.4</td><td>-3.1</td></tr><tr><td>AFUDC equity</td><td>-0.1</td><td>-0.7</td><td>-0.7</td></tr><tr><td>Amortization of federal investment tax credits</td><td>-0.4</td><td>-0.3</td><td>-0.3</td></tr><tr><td>Federal or state tax rate change</td><td>14.1</td><td>5.3</td><td>—</td></tr><tr><td>Valuation allowance</td><td>—</td><td>0.4</td><td>—</td></tr><tr><td>Stock compensation</td><td>—</td><td>0.2</td><td>—</td></tr><tr><td>Officer compensation limitation</td><td>0.6</td><td>0.1</td><td>0.2</td></tr><tr><td>Other</td><td>-1.0</td><td>—</td><td>-0.1</td></tr><tr><td>Effective income tax rate</td><td>34.9%</td><td>41.6%</td><td>35.2%</td></tr></table>
<table><tr><td></td><td colspan="6">December 31</td></tr><tr><td></td><td colspan="3">2018</td><td colspan="3">2017</td></tr><tr><td></td><td>Evergy</td><td>Westar Energy</td><td>KCP&L</td><td>Evergy</td><td>Westar Energy</td><td>KCP&L<sup>(a)</sup></td></tr><tr><td>Deferred tax assets:</td><td colspan="6">(millions)</td></tr><tr><td>Tax credit carryforward</td><td>$508.1</td><td>$307.1</td><td>$194.0</td><td>$276.7</td><td>$276.7</td><td>$185.8</td></tr><tr><td>Income taxes refundable to customers, net</td><td>478.1</td><td>233.1</td><td>186.9</td><td>230.3</td><td>230.3</td><td>179.1</td></tr><tr><td>Deferred employee benefit costs</td><td>215.4</td><td>89.6</td><td>118.3</td><td>95.9</td><td>95.9</td><td>124.6</td></tr><tr><td>Net operating loss carryforward</td><td>383.3</td><td>60.7</td><td>119.2</td><td>70.0</td><td>70.0</td><td>131.2</td></tr><tr><td>Deferred state income taxes</td><td>62.5</td><td>62.5</td><td>—</td><td>63.8</td><td>63.8</td><td>—</td></tr><tr><td>Alternative minimum tax carryforward</td><td>73.4</td><td>26.7</td><td>—</td><td>52.2</td><td>52.2</td><td>—</td></tr><tr><td>Accrued liabilities</td><td>82.6</td><td>13.6</td><td>32.8</td><td>13.2</td><td>13.2</td><td>26.0</td></tr><tr><td>Other</td><td>193.5</td><td>101.7</td><td>46.7</td><td>97.9</td><td>97.9</td><td>35.7</td></tr><tr><td>Total deferred tax assets before valuationallowance</td><td>1,996.9</td><td>895.0</td><td>697.9</td><td>900.0</td><td>900.0</td><td>682.4</td></tr><tr><td>Valuation allowances</td><td>-27.3</td><td>-1.7</td><td>—</td><td>—</td><td>—</td><td>—</td></tr><tr><td>Total deferred tax assets, net</td><td>1,969.6</td><td>893.3</td><td>697.9</td><td>900.0</td><td>900.0</td><td>682.4</td></tr><tr><td>Deferred tax liabilities:</td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Plant-related</td><td>-3,164.9</td><td>-1,491.6</td><td>-1,199.7</td><td>-1,483.3</td><td>-1,483.3</td><td>-1,127.0</td></tr><tr><td>Deferred employee benefit costs</td><td>-199.9</td><td>-89.6</td><td>-86.1</td><td>-95.9</td><td>-95.9</td><td>-96.0</td></tr><tr><td>Acquisition premium</td><td>-72.6</td><td>-72.6</td><td>—</td><td>-76.6</td><td>-76.6</td><td>—</td></tr><tr><td>Other</td><td>-131.4</td><td>-54.9</td><td>-43.9</td><td>-59.9</td><td>-59.9</td><td>-75.5</td></tr><tr><td>Total deferred tax liabilities</td><td>-3,568.8</td><td>-1,708.7</td><td>-1,329.7</td><td>-1,715.7</td><td>-1,715.7</td><td>-1,298.5</td></tr><tr><td>Net deferred income tax liabilities</td><td>$-1,599.2</td><td>$-815.4</td><td>$-631.8</td><td>$-815.7</td><td>$-815.7</td><td>$-616.1</td></tr></table>
<table><tr><td></td><td colspan="3">Years Ended September 30,</td></tr><tr><td></td><td>2018</td><td>2017</td><td>2016</td></tr><tr><td></td><td colspan="3">(in thousands, except percentages)</td></tr><tr><td>Other income and income taxes</td><td></td><td></td><td></td></tr><tr><td>Income from operations</td><td>$590,899</td><td>$563,956</td><td>$547,377</td></tr><tr><td>Other income, net</td><td>12,861</td><td>11,561</td><td>2,514</td></tr><tr><td>Income before income taxes</td><td>603,760</td><td>575,517</td><td>549,891</td></tr><tr><td>Provision for income taxes</td><td>150,071</td><td>154,756</td><td>184,036</td></tr><tr><td>Net income</td><td>$453,689</td><td>$420,761</td><td>$365,855</td></tr><tr><td>Other income and income taxes (as percentage of net revenue)</td><td></td><td></td><td></td></tr><tr><td>Income from operations</td><td>27.3%</td><td>27.0%</td><td>27.4%</td></tr><tr><td>Other income, net</td><td>0.6</td><td>0.5</td><td>0.1</td></tr><tr><td>Income before income taxes</td><td>27.9</td><td>27.5</td><td>27.5</td></tr><tr><td>Provision for income taxes</td><td>6.9</td><td>7.4</td><td>9.2</td></tr><tr><td>Net income</td><td>21.0%</td><td>20.1%</td><td>18.3%</td></tr></table>
<table><tr><td></td><td colspan="2">As of December 31,</td></tr><tr><td></td><td>2017</td><td>2016</td></tr><tr><td>United States</td><td>$1,151.6</td><td>$1,181.3</td></tr><tr><td>Other countries</td><td>887.0</td><td>856.6</td></tr><tr><td>Property, plant and equipment, net</td><td>$2,038.6</td><td>$2,037.9</td></tr></table>
<table><tr><td></td><td colspan="3">For the Years Ended December 31,</td></tr><tr><td></td><td>2017</td><td>2016</td><td>2015</td></tr><tr><td>Knees</td><td>$2,737.1</td><td>$2,752.6</td><td>$2,276.8</td></tr><tr><td>Hips</td><td>1,879.1</td><td>1,867.9</td><td>1,533.0</td></tr><tr><td>S.E.T</td><td>1,709.1</td><td>1,644.4</td><td>1,214.6</td></tr><tr><td>Dental</td><td>418.6</td><td>427.9</td><td>335.7</td></tr><tr><td>Spine & CMF</td><td>759.5</td><td>662.0</td><td>404.4</td></tr><tr><td>Other</td><td>320.7</td><td>329.1</td><td>233.3</td></tr><tr><td>Total</td><td>$7,824.1</td><td>$7,683.9</td><td>$5,997.8</td></tr></table>

Question: What is the average value of Income taxes refundable to customers, net for Evergy , Westar Energy, and KCP&L ? (in million)
Answer: 299.367
Reasoning program: add(478.1,233.1), add(#0,186.9), divide(#1,3)