Revenue Operating Revenues UE, CIPS, Genco, CILCO and IP record operating revenue for electric or gas service when it is delivered to customers.
We accrue an estimate of electric and gas revenues for service rendered but unbilled at the end of each accounting period.
Trading Activities We present the revenues and costs associated with certain energy derivative contracts designated as trading on a net basis in Operating Revenues – Electric and Other.
Nuclear Fuel and Purchased Gas Costs UE’s cost of nuclear fuel is amortized to fuel expense on a unit-of-production basis.
Spent fuel disposal cost is based on net kilowatthours generated and sold, and that cost is charged to expense.
In UE’s, CIPS’, CILCO’s, and IP’s retail natural gas utility jurisdictions, changes in gas costs are generally reflected in billings to their natural gas utility customers through PGA clauses.
The difference between actual natural gas costs and costs billed to customers in a given period are deferred and included in Other Current Assets or Other Current Liabilities in the balance sheets of UE, CIPS, CILCO and IP.
The deferred amounts are either billed or refunded to their natural gas utility customers prospectively in a subsequent period.
Accounting for MISO Transactions MISO-related purchase and sale transactions are recorded by Ameren, UE, CIPS, CILCO and IP using settlement information provided by MISO.
These purchase and sale transactions are accounted for on a net hourly position.
We record net purchases in a single hour in Operating Expenses – Purchased Power and net sales in a single hour in Operating Revenues – Electric in our statements of income.
On occasion, prior period transactions will be resettled outside the routine settlement process due to a change in MISO’s tariff or a material interpretation thereof.
In these cases, Ameren, UE, CIPS, CILCO and IP recognize expenses associated with resettlements once the resettlement is probable and the resettlement amount can be estimated.
Ameren, UE, CIPS, CILCO and IP recognize revenues associated with resettlements in accordance with SEC Staff Accounting Bulletin No.101, “Revenue Recognition in Financial Statements.
” Stock-based Compensation In accounting for stock-based compensation, Ameren measures the cost of employee services received in exchange for an award of equity instruments by the grantdate fair value of the award over the requisite service period.
See Note 12 – Stock-based Compensation for further information.
Excise Taxes Excise taxes imposed on us are reflected on Missouri electric, Missouri gas, and Illinois gas customer bills.
They are recorded gross in Operating Revenues and Operating Expenses – Taxes Other Than Income Taxes on the statement of income.
Excise taxes reflected on Illinois electric customer bills are imposed on the consumer and are therefore not included in revenues and expenses.
They are recorded as tax collections payable and included in Operating Expenses – Taxes Accrued.
The following table presents excise taxes recorded in Operating Revenues and Operating Expenses – Taxes Other than Income Taxes for the years ended 2008, 2007 and 2006:
## Table 0 ##
Income Taxes Ameren uses an asset and liability approach for its financial accounting and reporting of income taxes, in accordance with the provisions of SFAS No.109, “Accounting for Income Taxes.
” Deferred tax assets and liabilities are recognized for transactions that are treated differently for financial reporting and tax return purposes.
These deferred tax assets and liabilities are determined by statutory tax rates.
We recognize that regulators will probably reduce future revenues for deferred tax liabilities initially recorded at rates in excess of the current statutory rate.
Therefore, reductions in the deferred tax liability, which were recorded due to decreases in the statutory rate, were credited to a regulatory liability.
A regulatory asset has been established to recognize the probable future recovery in rates of future income taxes resulting principally from the reversal of allowance for funds used during construction, that is, equity and temporary differences related to property and plant acquired before 1976 that were unrecognized temporary differences prior to the adoption of SFAS No.109.
Investment tax credits used on tax returns for prior years have been deferred for book purposes; they are being amortized over the useful lives of the related properties.
Deferred income taxes were recorded on the temporary difference represented by the deferred investment tax credits and a corresponding regulatory liability.
This recognizes the expected reduction in rate revenue for future lower income taxes associated with the amortization of the investment tax credits.
See Note 13 – Income Taxes.
UE, CIPS, Genco, CILCORP, CILCO, and IP are parties to a tax sharing agreement with Ameren that provides for the allocation of consolidated tax liabilities.
The tax sharing
ITEM 2.
PROPERTIES Our principal offices are located in Boston, Southborough and Woburn, Massachusetts; Atlanta, Georgia; Cary, North Carolina; Mexico City, Mexico; Sao Paulo, Brazil; Delhi and Mumbai, India; Lima, Peru; and Bogota, Colombia.
Details of each of these offices are provided below:
## Table 1 ##
(1) Our Woburn facility is approximately 163,000 square feet.
Currently, our offices occupy approximately 64,100 square feet.
An additional 27,500 square feet is being renovated for our use and we plan to occupy this space in 2011.
We lease the remaining space to unaffiliated tenants.
(2) We lease two office spaces in Sao Paulo that together occupy an aggregate of approximately 8,800 square feet.
(3) We lease two office spaces in Mumbai that together occupy an aggregate of approximately 16,900 square feet.
In addition to the principal offices set forth above, we maintain offices in the geographic areas we serve through which we operate our tower leasing and services businesses, as well as maintain offices to pursue international business development initiatives.
We believe that our owned and leased facilities are suitable and adequate to meet our anticipated needs.
Our interests in our communications sites are comprised of a variety of ownership interests, including leases created by long-term ground lease agreements, easements, licenses or rights-of-way granted by government entities.
Pursuant to the loan agreement for our Securitization, the tower sites subject to the Securitization are subject to mortgages, deeds of trust and deeds to secure the loan.
A typical tower site consists of a compound enclosing the tower site, a tower structure, and one or more equipment shelters that house a variety of transmitting, receiving and switching equipment.
There are three principal types of towers: guyed, self-supporting lattice, and monopole.  ?
A guyed tower includes a series of cables attaching separate levels of the tower to anchor foundations in the ground.
A guyed tower can reach heights of up to 2,000 feet.
A guyed tower site for a typical broadcast tower can consist of a tract of land of up to 20 acres.  ?
A lattice tower typically tapers from the bottom up and usually has three or four legs.
A lattice tower can reach heights of up to 1,000 feet.
Depending on the height of the tower, a lattice tower site for a typical wireless communications tower can consist of a tract of land of 10,000 square feet for a rural site or fewer than 2,500 square feet for a metropolitan site.
currencies of major industrial countries.
We may also enter into foreign currency option contracts to hedge anticipated transactions where there is a high probability that anticipated exposures will materialize.
The foreign currency forward contracts entered into to hedge anticipated transactions have been designated as foreign currency cash-flow hedges and have varying maturities through the end of March 2015.
Hedge effectiveness of foreign currency forward contracts is based on a hypothetical derivative methodology and excludes the portion of fair value attributable to the spot-forward difference which is recorded in current-period earnings.
Hedge effectiveness of foreign currency option contracts is based on a dollar offset methodology.
The ineffective portion of both foreign currency forward and option contracts is recorded in current-period earnings.
For hedge contracts that are no longer deemed highly effective, hedge accounting is discontinued and gains and losses accumulated in other comprehensive income (loss) are reclassified to earnings when the underlying forecasted transaction occurs.
If it is probable that the forecasted transaction will no longer occur, then any gains or losses in accumulated other comprehensive income (loss) are reclassified to current-period earnings.
As of June 30, 2013, these foreign currency cash-flow hedges were highly effective in all material respects.
At June 30, 2013, we had foreign currency forward contracts in the amount of $1,579.6 million.
The foreign currencies included in foreign currency forward contracts (notional value stated in U. S.  dollars) are principally the British pound ($426.2 million), Euro ($268.8 million), Canadian dollar ($198.6 million), Swiss franc ($111.5 million), Australian dollar ($92.1 million), Thailand baht ($75.5 million) and Hong Kong dollar ($58.1 million).
Credit Risk As a matter of policy, we only enter into derivative contracts with counterparties that have a long-term credit rating of at least A- or higher by at least two nationally recognized rating agencies.
The counterparties to these contracts are major financial institutions.
Exposure to credit risk in the event of nonperformance by any of the counterparties is limited to the gross fair value of contracts in asset positions, which totaled $21.7 million at June 30, 2013.
To manage this risk, we have established counterparty credit guidelines that are continually monitored.
Accordingly, management believes risk of loss under these hedging contracts is remote.
Certain of our derivative financial instruments contain credit-risk-related contingent features.
At June 30, 2013, we were in a net asset position for certain derivative contracts that contain such features with two counterparties.
The fair value of those contracts as of June 30, 2013 was approximately $4.6 million.
As of June 30, 2013, we were in compliance with such credit-risk-related contingent features.
Market Risk We use a value-at-risk model to assess the market risk of our derivative financial instruments.
Value-at-risk represents the potential losses for an instrument or portfolio from adverse changes in market factors for a specified time period and confidence level.
We estimate value-atrisk across all of our derivative financial instruments using a model with historical volatilities and correlations calculated over the past 250-day period.
The high, low and average measured value-at-risk during fiscal 2013 related to our foreign exchange contracts is as follows:
## Table 2 ##
The model estimates were made assuming normal market conditions and a 95 percent confidence level.
We used a statistical simulation model that valued our derivative financial instruments against one thousand randomly generated market price paths.
Our calculated value-at-risk exposure represents an estimate of reasonably possible net losses that would be recognized on our portfolio of derivative financial instruments assuming hypothetical movements in future market rates and is not necessarily indicative of actual results, which may or may not occur.
It does not represent the maximum possible loss or any expected loss that may occur, since actual future gains and losses will differ from those estimated, based upon actual fluctuations in market rates, operating exposures, and the timing thereof, and changes in our portfolio of derivative financial instruments during the year.
We believe, however, that any such loss incurred would be offset by the effects of market rate movements on the respective underlying transactions for which the derivative financial instrument was intended.
WESTAR ENERGY, INC.  MANAGEMENT'S NARRATIVE ANALYSIS OF RESULTS OF OPERATIONS The below results of operations and related discussion for Westar Energy is presented in a reduced disclosure format in accordance with General Instruction (I)(2)(a) to Form 10-K.
The following table summarizes Westar Energy's comparative results of operations.
## Table 3 ##
Westar Energy Utility Gross Margin and MWh Sales The following table summarizes Westar Energy's utility gross margin and MWhs sold.
## Table 4 ##
(a) Utility gross margin is a non-GAAP financial measure.
See explanation of utility gross margin under Evergy's Results of Operations.
Westar Energy's utility gross margin decreased $25.8 million in 2018 compared to 2017 driven by: ?
a $69.8 million provision for rate refund for the change in the corporate income tax rate caused by the passage of the TCJA.
See Note 19 to the consolidated financial statements for additional information; and

Tables referenced above, in order (Table 0 first):
<table><tr><td></td><td> 2008</td><td> 2007</td><td> 2006</td></tr><tr><td>Ameren</td><td>$172</td><td>$166</td><td>$169</td></tr><tr><td>UE</td><td>109</td><td>110</td><td>106</td></tr><tr><td>CIPS</td><td>16</td><td>15</td><td>16</td></tr><tr><td>CILCORP</td><td>13</td><td>11</td><td>12</td></tr><tr><td>CILCO</td><td>13</td><td>11</td><td>12</td></tr><tr><td>IP</td><td>34</td><td>30</td><td>35</td></tr></table>
<table><tr><td> Country</td><td> Function</td><td> Size (square feet)</td><td> Property Interest</td><td></td></tr><tr><td>Boston, MA</td><td>Corporate Headquarters and American Tower International Headquarters</td><td>30,000</td><td>Leased</td><td></td></tr><tr><td>Southborough, MA</td><td>Information Technology Data Center</td><td>24,300</td><td>Leased</td><td></td></tr><tr><td>Woburn, MA</td><td>US Tower Division Headquarters, Lease Administration, Site Leasing Management and Broadcast Division Headquarters</td><td>64,100</td><td>Owned</td><td>-1</td></tr><tr><td>Atlanta, GA</td><td>US Tower Division, Accounting Services, New Site Development and Site Operations Headquarters</td><td>21,400</td><td>Leased</td><td></td></tr><tr><td>Cary, NC</td><td>US Tower Division, DAS Solutions and Structural Engineering Services Headquarters</td><td>20,500</td><td>Leased</td><td></td></tr><tr><td>Mexico City, Mexico</td><td>Mexico Headquarters</td><td>11,300</td><td>Leased</td><td></td></tr><tr><td>Sao Paulo, Brazil</td><td>Brazil Headquarters</td><td>8,800</td><td>Leased</td><td>-2</td></tr><tr><td>Delhi, India</td><td>India Headquarters</td><td>7,200</td><td>Leased</td><td></td></tr><tr><td>Mumbai, India</td><td>India Operations Center</td><td>16,900</td><td>Leased</td><td>-3</td></tr><tr><td>Lima, Peru</td><td>Peru Headquarters</td><td>2,400</td><td>Leased</td><td></td></tr><tr><td>Bogota, Colombia</td><td>Colombia Headquarters</td><td>4,000</td><td>Leased</td><td></td></tr></table>
<table><tr><td></td><td>Year Ended June 30, 2013</td></tr><tr><td>(In millions)</td><td>High</td><td>Low</td><td>Average</td></tr><tr><td>Foreign exchange contracts</td><td>$24.5</td><td>$19.1</td><td>$21.9</td></tr></table>
<table><tr><td></td><td>2018</td><td>Change</td><td>2017</td></tr><tr><td></td><td colspan="3">(millions)</td></tr><tr><td>Operating revenues</td><td>$2,614.9</td><td>$43.9</td><td>$2,571.0</td></tr><tr><td>Fuel and purchased power</td><td>599.2</td><td>57.7</td><td>541.5</td></tr><tr><td>SPP network transmission costs</td><td>259.9</td><td>12</td><td>247.9</td></tr><tr><td>Other operating expenses</td><td>814.4</td><td>83.3</td><td>731.1</td></tr><tr><td>Depreciation and amortization</td><td>390.9</td><td>19.2</td><td>371.7</td></tr><tr><td>Income from operations</td><td>550.5</td><td>-128.3</td><td>678.8</td></tr><tr><td>Other income (expense), net</td><td>-33.5</td><td>-6.7</td><td>-26.8</td></tr><tr><td>Interest expense</td><td>176.8</td><td>5.8</td><td>171.0</td></tr><tr><td>Income tax expense (benefit)</td><td>-4.3</td><td>-155.5</td><td>151.2</td></tr><tr><td>Equity in earnings of equity method investees, net of income taxes</td><td>4.6</td><td>-2.1</td><td>6.7</td></tr><tr><td>Net income</td><td>349.1</td><td>12.6</td><td>336.5</td></tr><tr><td>Less: Net income attributable to noncontrolling interests</td><td>10.2</td><td>-2.4</td><td>12.6</td></tr><tr><td>Net income attributable to Westar Energy, Inc.</td><td>$338.9</td><td>$15.0</td><td>$323.9</td></tr></table>
<table><tr><td></td><td colspan="3">Revenues and Expenses</td><td colspan="3">MWhs Sold</td></tr><tr><td></td><td>2018</td><td>Change</td><td>2017</td><td>2018</td><td>Change</td><td>2017</td></tr><tr><td>Retail revenues</td><td colspan="3">(millions)</td><td colspan="3">(thousands)</td></tr><tr><td>Residential</td><td>$846.4</td><td>$45.1</td><td>$801.3</td><td>6,736</td><td>573</td><td>6,163</td></tr><tr><td>Commercial</td><td>702.8</td><td>-8.9</td><td>711.7</td><td>7,496</td><td>128</td><td>7,368</td></tr><tr><td>Industrial</td><td>396.4</td><td>-16.5</td><td>412.9</td><td>5,642</td><td>-47</td><td>5,689</td></tr><tr><td>Other retail revenues</td><td>20.0</td><td>-2.8</td><td>22.8</td><td>58</td><td>-15</td><td>73</td></tr><tr><td>Total electric retail</td><td>1,965.6</td><td>16.9</td><td>1,948.7</td><td>19,932</td><td>639</td><td>19,293</td></tr><tr><td>Wholesale revenues</td><td>346.1</td><td>14.9</td><td>331.2</td><td>10,169</td><td>-177</td><td>10,346</td></tr><tr><td>Transmission revenues</td><td>288.9</td><td>4.1</td><td>284.8</td><td>N/A</td><td>N/A</td><td>N/A</td></tr><tr><td>Other revenues</td><td>14.3</td><td>8.0</td><td>6.3</td><td>N/A</td><td>N/A</td><td>N/A</td></tr><tr><td>Operating revenues</td><td>2,614.9</td><td>43.9</td><td>2,571.0</td><td>30,101</td><td>462</td><td>29,639</td></tr><tr><td>Fuel and purchased power</td><td>-599.2</td><td>-57.7</td><td>-541.5</td><td></td><td></td><td></td></tr><tr><td>SPP network transmission costs</td><td>-259.9</td><td>-12.0</td><td>-247.9</td><td></td><td></td><td></td></tr><tr><td>Utility gross margin<sup>(a)</sup></td><td>$1,755.8</td><td>$-25.8</td><td>$1,781.6</td><td></td><td></td><td></td></tr></table>

Question: What was the average value of the Commercial for Revenues and Expenses in the years where Residential is positive? (in million)
Answer: 707.25
Reasoning program: add(702.8,711.7), divide(#0,const_2)