Item 6.
Selected Financial Data
## Table 0 ##
(a) Refer to Note 15, “Earnings per Share,” in Item 8 of this report regarding the impact of the Company’s 3.50% convertible senior notes and associated call options and warrants on the Company’s earnings per share for the years ended December 31, 2012, 2011 and 2010.
For the year ending December 31, 2009, the impact of the Company’s 3.50% convertible senior notes and associated warrants were not included in the calculation of diluted earnings per share because including them, under the if-converted method, would have increased earnings per share.
(b) The Company had a net loss for the year ended December 31, 2008.
As a result, diluted loss per share is the same as basic loss per share in the period, as any dilutive securities would reduce the loss per share.
(c) Refer to Item 7, “Management’s Discussion and Analysis of Financial Condition and Results of Operations,” for discussion of non-comparable items impacting the years ending December 31, 2012, 2011 and 2010.
The Company’s operating income and net earnings attributable to BorgWarner Inc.  for the year ended December 31, 2009 includes $50.3 million of restructuring expense.
The Company’s operating income and net loss attributable to BorgWarner Inc.  for the year ended December 31, 2008 includes $127.5 million of restructuring expense and a goodwill impairment charge of $156.8 million.
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS — (Continued) the settlement of certain tax audits, $7.5 million of tax expense associated with the Company’s second quarter 2012 decision to change its cash repatriation assertion for some of its foreign subsidiaries, $4.7 million of tax benefit related to certain countries enacting changes to their respective statutory income tax rates and $11.1 million of U. S.  tax expense to correct the income taxes payable balance.
The Company concluded this item was not material to the current or prior period financial statements.
The Company’s provision for income taxes for the year ended December 31, 2011 includes $11.0 million of tax expense associated with the Company’s patent infringement settlement, $2.7 million of tax expense associated with the loss from disposal activities and a tax benefit of $6.2 million resulting from other tax adjustments.
These other tax adjustments related to a change in state corporate income tax legislation as well as an adjustment of the Company’s tax accounts as a result of the closure of certain tax audits.
During 2011, several countries enacted changes to their respective statutory income tax rates.
None of these changes had a material impact on the Company’s effective tax rate.
The Company’s provision for income taxes for the year ended December 31, 2010 includes a favorable impact of $21.2 million related to the reversal of the Company’s valuation allowance on U. S.  based foreign tax credit carryforwards, the impact of the change in tax legislation related to Medicare Part D subsidies of $2.9 million, additional tax expense of $2.3 million associated with the BERU— Eichenauer equity investment gain and the tax benefit of $9.8 million associated with the Company’s environmental litigation settlement.
A roll forward of the Company’s total gross unrecognized tax benefits for the years ended December 31, 2012 and 2011, respectively, is presented below.
Of the total $25.8 million of unrecognized tax benefits as of December 31, 2012, approximately $23.4 million of the total represents the amount, if recognized, would affect the Company’s effective income tax rate in future periods.
This amount differs from the gross unrecognized tax benefits presented in the table due to the decrease in the U. S.  federal income taxes which would occur upon recognition of the state tax benefits included therein.
## Table 1 ##
The Company recognizes interest and penalties related to unrecognized tax benefits in income tax expense.
The amount recognized in income tax expense for 2012 and 2011 is $0.5 million and $1.7 million, respectively.
The Company has an accrual of approximately $8.3 million and $7.8 million for the payment of interest and penalties at December 31, 2012 and 2011, respectively.
Included in the $25.8 million of unrecognized tax benefits is $18.5 million for the settlement of audits and resulting amended returns in certain foreign jurisdictions, most of which the Company expects to pay in the first quarter of 2013.
Possible changes within the next 12 months related to other examinations cannot be reasonably estimated at this time.
addition, fuel costs were lower as gross-ton miles decreased 9%.
The fuel consumption rate (c-rate), computed as gallons of fuel consumed divided by gross ton-miles in thousands, increased 1% compared to 2014.
Decreases in heavier, more fuel-efficient shipments, decreased gross-ton miles and increased the c-rate.
Volume growth of 7%, as measured by gross ton-miles, drove the increase in fuel expense in 2014 compared to 2013.
This was essentially offset by lower locomotive diesel fuel prices, which averaged $2.97 per gallon (including taxes and transportation costs) in 2014, compared to $3.15 in 2013, along with a slight improvement in c-rate, computed as gallons of fuel consumed divided by gross ton-miles.
Depreciation – The majority of depreciation relates to road property, including rail, ties, ballast, and other track material.
A higher depreciable asset base, reflecting higher capital spending in recent years, increased depreciation expense in 2015 compared to 2014.
This increase was partially offset by our recent depreciation studies that resulted in lower depreciation rates for some asset classes.
Depreciation was up 7% in 2014 compared to 2013.
A higher depreciable asset base, reflecting higher ongoing capital spending drove the increase.
Equipment and Other Rents – Equipment and other rents expense primarily includes rental expense that the Railroad pays for freight cars owned by other railroads or private companies; freight car, intermodal, and locomotive leases; and office and other rent expenses.
Equipment and other rents expense decreased $4 million compared to 2014 primarily from a decrease in manifest and intermodal shipments, partially offset by growth in finished vehicle shipments.
Higher intermodal volumes and longer cycle times increased short-term freight car rental expense in 2014 compared to 2013.
Lower equipment leases essentially offset the higher freight car rental expense, as we exercised purchase options on some of our leased equipment.
Other – Other expenses include state and local taxes, freight, equipment and property damage, utilities, insurance, personal injury, environmental, employee travel, telephone and cellular, computer software, bad debt, and other general expenses.
Other expenses were flat in 2015 compared to 2014 as higher property taxes were offset by lower costs in other areas.
Higher property taxes, personal injury expense and utilities costs partially offset by lower environmental expense and costs associated with damaged freight resulted in an increase in other costs in 2014 compared to 2013.
Non-Operating Items
## Table 2 ##
Other Income – Other income increased in 2015 compared to 2014 primarily due to a $113 million gain from a real estate sale in the second quarter of 2015, partially offset by a gain from the sale of a permanent easement in 2014.
Other income increased in 2014 versus 2013 due to higher gains from real estate sales and a sale of a permanent easement.
These gains were partially offset by higher environmental costs on non-operating property in 2014 and lower lease income due to the $17 million settlement of a land lease contract in 2013.
Interest Expense – Interest expense increased in 2015 compared to 2014 due to an increased weightedaverage debt level of $13.0 billion in 2015 from $10.7 billion in 2014, partially offset by the impact of a lower effective interest rate of 4.8% in 2015 compared to 5.3% in 2014.
Interest expense increased in 2014 versus 2013 due to an increased weighted-average debt level of $10.7 billion in 2014 from $9.6 billion in 2013, which more than offset the impact of the lower effective interest rate of 5.3% in 2014 versus 5.7% in 2013.

Tables referenced above, in order (Table 0 first):
<table><tr><td></td><td colspan="5">Year Ended December 31,</td></tr><tr><td>(millions of dollars, except share and per share data)</td><td>2012 (a)</td><td>2011 (a)</td><td>2010 (a)</td><td>2009 (a)</td><td>2008 (b)</td></tr><tr><td>Operating results</td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Net sales</td><td>$7,183.2</td><td>$7,114.7</td><td>$5,652.8</td><td>$3,961.8</td><td>$5,263.9</td></tr><tr><td>Operating income (c)</td><td>$752.9</td><td>$797.5</td><td>$504.3</td><td>$50.8</td><td>$7.3</td></tr><tr><td>Net earnings (loss) attributable to BorgWarner Inc. (c)</td><td>$500.9</td><td>$550.1</td><td>$377.4</td><td>$27.0</td><td>$-35.6</td></tr><tr><td>Earnings (loss) per share — basic</td><td>$4.45</td><td>$5.04</td><td>$3.31</td><td>$0.23</td><td>$-0.31</td></tr><tr><td>Earnings (loss) per share — diluted</td><td>$4.17</td><td>$4.45</td><td>$3.07</td><td>$0.23</td><td>$-0.31</td></tr><tr><td>Net R&D expenditures</td><td>$265.9</td><td>$243.7</td><td>$185.0</td><td>$155.2</td><td>$205.7</td></tr><tr><td>Capital expenditures, including tooling outlays</td><td>$407.4</td><td>$393.7</td><td>$276.6</td><td>$172.0</td><td>$369.7</td></tr><tr><td>Depreciation and tooling amortization</td><td>$260.2</td><td>$252.2</td><td>$224.5</td><td>$234.6</td><td>$259.7</td></tr><tr><td>Number of employees</td><td>19,100</td><td>19,250</td><td>17,500</td><td>12,500</td><td>13,800</td></tr><tr><td>Financial position</td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Cash</td><td>$715.7</td><td>$359.6</td><td>$449.9</td><td>$357.4</td><td>$103.4</td></tr><tr><td>Total assets</td><td>$6,400.8</td><td>$5,958.6</td><td>$5,555.0</td><td>$4,811.4</td><td>$4,644.0</td></tr><tr><td>Total debt</td><td>$1,067.2</td><td>$1,329.1</td><td>$1,180.4</td><td>$842.3</td><td>$780.3</td></tr><tr><td>Common share information</td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Cash dividend declared and paid per share</td><td>$—</td><td>$—</td><td>$—</td><td>$0.12</td><td>$0.44</td></tr><tr><td>Market prices of the Company's common stock</td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>High</td><td>$87.45</td><td>$82.28</td><td>$73.43</td><td>$36.78</td><td>$55.99</td></tr><tr><td>Low</td><td>$60.17</td><td>$54.59</td><td>$33.43</td><td>$14.62</td><td>$15.00</td></tr><tr><td>Weighted average shares outstanding (thousands)</td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Basic</td><td>112,652</td><td>109,229</td><td>114,155</td><td>116,522</td><td>116,007</td></tr><tr><td>Diluted</td><td>121,377</td><td>128,468</td><td>129,575</td><td>116,939</td><td>116,007</td></tr></table>
<table><tr><td>(millions of dollars)</td><td>2012</td><td>2011</td></tr><tr><td>Balance, January 1</td><td>$26.2</td><td>$27.6</td></tr><tr><td>Additions based on tax positions related to current year</td><td>2.0</td><td>0.5</td></tr><tr><td>Additions for tax positions of prior years</td><td>13.4</td><td>3.9</td></tr><tr><td>Reductions for closure of tax audits and settlements</td><td>-14.6</td><td>-4.3</td></tr><tr><td>Reductions for lapse in statute of limitations</td><td>-1.7</td><td>-0.8</td></tr><tr><td>Translation adjustment</td><td>0.5</td><td>-0.7</td></tr><tr><td>Balance, December 31</td><td>$25.8</td><td>$26.2</td></tr></table>
<table><tr><td>Millions</td><td>2015</td><td>2014</td><td>2013</td><td>% Change 2015 v 2014</td><td>% Change 2014 v 2013</td></tr><tr><td>Other income</td><td>$226</td><td>$151</td><td>$128</td><td>50%</td><td>18%</td></tr><tr><td>Interest expense</td><td>-622</td><td>-561</td><td>-526</td><td>11</td><td>7</td></tr><tr><td>Income taxes</td><td>-2,884</td><td>-3,163</td><td>-2,660</td><td>-9%</td><td>19%</td></tr></table>

Question: What is the average value of Cash in Table 0 and Additions for tax positions of prior years in Table 1 in 2011? (in million)
Answer: 181.75
Reasoning program: add(359.6,3.9), divide(#0,const_2)