Supplemental Pro Forma Financial Information (unaudited) The following table presents summarized unaudited pro forma financial information as if Sikorsky had been included in our financial results for the entire year in 2015 (in millions):
## Table 0 ##
The unaudited supplemental pro forma financial data above has been calculated after applying our accounting policies and adjusting the historical results of Sikorsky with pro forma adjustments, net of tax, that assume the acquisition occurred on January 1, 2015.
Significant pro forma adjustments include the recognition of additional amortization expense related to acquired intangible assets and additional interest expense related to the short-term debt used to finance the acquisition.
These adjustments assume the application of fair value adjustments to intangibles and the debt issuance occurred on January 1, 2015 and are approximated as follows: amortization expense of $125 million and interest expense of $40 million.
In addition, significant nonrecurring adjustments include the elimination of a $72 million pension curtailment loss, net of tax, recognized in 2015 and the elimination of a $58 million income tax charge related to historic earnings of foreign subsidiaries recognized by Sikorsky in 2015.
The unaudited supplemental pro forma financial information also reflects an increase in interest expense, net of tax, of approximately $110 million in 2015.
The increase in interest expense is the result of assuming the November 2015 Notes were issued on January 1, 2015.
Proceeds of the November 2015 Notes were used to repay all outstanding borrowings under the 364- day Facility used to finance a portion of the purchase price of Sikorsky, as contemplated at the date of acquisition.
The unaudited supplemental pro forma financial information does not reflect the realization of any expected ongoing cost or revenue synergies relating to the integration of the two companies.
Further, the pro forma data should not be considered indicative of the results that would have occurred if the acquisition, related financing and associated notes issuance and repayment of the 364-day Facility had been consummated on January 1, 2015, nor are they indicative of future results.
Consolidation of AWE Management Limited On August 24, 2016, we increased our ownership interest in the AWE joint venture, which operates the United Kingdom’s nuclear deterrent program, from 33% to 51%.
At which time, we began consolidating AWE.
Consequently, our operating results include 100% of AWE’s sales and 51% of its operating profit.
Prior to increasing our ownership interest, we accounted for our investment in AWE using the equity method of accounting.
Under the equity method, we recognized only 33% of AWE’s earnings or losses and no sales.
Accordingly, prior toAugust 24, 2016, the date we obtained control, we recorded 33% ofAWE’s net earnings in our operating results and subsequent to August 24, 2016, we recognized 100% of AWE’s sales and 51% of its operating profit.
We accounted for this transaction as a “step acquisition” (as defined by U. S.  GAAP), which requires us to consolidate and record the assets and liabilities ofAWE at fair value.
Accordingly, we recorded intangible assets of $243 million related to customer relationships, $32 million of net liabilities, and noncontrolling interests of $107 million.
The intangible assets are being amortized over a period of eight years in accordance with the underlying pattern of economic benefit reflected by the future net cash flows.
In 2016, we recognized a non-cash net gain of $104 million associated with obtaining a controlling interest inAWE, which consisted of a $127 million pretax gain recognized in the operating results of our Space business segment and $23 million of tax-related items at our corporate office.
The gain represents the fair value of our 51% interest inAWE, less the carrying value of our previously held investment inAWE and deferred taxes.
The gain was recorded in other income, net on our consolidated statements of earnings.
The fair value of AWE (including the intangible assets), our controlling interest, and the noncontrolling interests were determined using the income approach.
Divestiture of the Information Systems & Global Solutions Business OnAugust 16, 2016, we divested our former IS&GS business, which merged with Leidos, in a ReverseMorrisTrrust transaction (the “Transaction”).
The Transaction was completed in a multi-step process pursuant to which we initially contributed the IS&GS business to Abacus Innovations Corporation (Abacus), a wholly owned subsidiary of Lockheed Martin created to facilitate the Transaction, and the common stock of Abacus was distributed to participating Lockheed Martin stockholders through an exchange offer.
Under the terms of the exchange offer, Lockheed Martin stockholders had the option to exchange shares of Lockheed Martin common stock for shares of Abacus common stock.
At the conclusion of the exchange offer, all shares of Abacus common stock were exchanged for 9,369,694 shares of Lockheed Martin common stock held by Lockheed Martin stockholders that elected to participate in the exchange.
The shares of Lockheed Martin common stock that were exchanged and accepted were retired, reducing the number of shares of our common stock outstanding by approximately 3%.
Following the exchange offer, Abacus merged with
PRUDENTIAL FINANCIAL, INC.  Notes to Consolidated Financial Statements 18.
EMPLOYEE BENEFIT PLANS (continued) Changes in Accumulated Other Comprehensive Income The amounts recorded in “Accumulated other comprehensive income” as of the end of the period, which have not yet been recognized as a component of net periodic (benefit) cost, and the related changes in these items during the period that are recognized in “Other Comprehensive Income” are as follows:
## Table 1 ##
The amounts included in “Accumulated other comprehensive income” expected to be recognized as components of net periodic (benefit) cost in 2010 are as follows:
## Table 2 ##
The Company’s assumptions related to the calculation of the domestic benefit obligation (end of period) and the determination of net periodic (benefit) cost (beginning of period) are presented in the table below.
The assumptions for 2007 are as of September 30.
The assumptions for 2008 use September 30, 2007 for beginning of period and December 31, 2008 for end of period.
The assumptions for 2009 use December 31, 2008 as the beginning of period and December 31, 2009 for end of period:
## Table 3 ##
The domestic discount rate used to value the pension and postretirement benefit obligations is based upon rates commensurate with current yields on high quality corporate bonds.
The first step in determining the discount rate is the compilation of approximately 500 Aa-rated bonds across the full range of maturities.
Since yields can vary widely at each maturity point, the Company generally avoids using the highest and lowest yielding bonds at the maturity points, so as to avoid relying on bonds that might be mispriced or misrated.
This refinement process generally results in having a distribution from the 10th to 90th percentile.
A spot yield curve is developed from this data that is then used to determine the present value of the expected disbursements associated with the pension and postretirement obligations, respectively.
This results in the present value for each respective benefit obligation.
A single discount rate is calculated that results in the same present value.
The rate is then rounded to the nearest 25 basis points.
PRUDENTIAL FINANCIAL, INC.  Notes to Consolidated Financial Statements 22.
SEGMENT INFORMATION (continued) Adjusted operating income of the International Insurance segment and International Investments segment, excluding the global commodities group, reflect the impact of an intercompany arrangement with Corporate and Other operations pursuant to which the segments’ non-U.
S.  dollar denominated earnings in all countries for a particular year, including its interim reporting periods, are translated at fixed currency exchange rates.
The fixed rates are determined in connection with a currency hedging program designed to mitigate the risk that unfavorable rate changes will reduce the segments’ U. S.  dollar equivalent earnings.
Pursuant to this program, the Company’s Corporate and Other operations execute forward currency contracts with third parties to sell the net exposure of projected earnings from the hedged currency in exchange for U. S.  dollars at a specified exchange rate.
The maturities of these contracts correspond with the future periods in which the identified non-U.
S.  dollar denominated earnings are expected to be generated.
These contracts do not qualify for hedge accounting under U. S.  GAAP and, as noted above, all resulting profits or losses from such contracts are included in “Realized investment gains (losses), net.
” When the contracts are terminated in the same period that the expected earnings emerge, the resulting positive or negative cash flow effect is included in adjusted operating income (net losses of $10 million, and net gains of $22 million and $78 million as of the years ended December 31, 2009, 2008, and 2007, respectively).
As of December 31, 2009 and 2008, the fair value of open contracts used for this purpose were net liabilities of $16 million and $85 million, respectively.
The Company uses interest rate and currency swaps and other derivatives to manage interest and currency exchange rate exposures arising from mismatches between assets and liabilities, including duration mismatches.
For the derivative contracts that do not qualify for hedge accounting treatment, mark-to-market adjustments of open contracts as well as periodic settlements are included in “Realized investment gains (losses), net.
” However, the periodic swap settlements, as well as other derivative related yield adjustments, are included in adjusted operating income to reflect the after-hedge yield of the underlying instruments.
In certain instances, when these derivative contracts are terminated or offset before their final maturity, the resulting realized gains or losses recorded within “Realized investment gains (losses), net” are recognized in adjusted operating income over periods that generally approximate the expected terms of the derivatives or underlying instruments in order for adjusted operating income to reflect the after-hedge yield of the underlying instruments.
Adjusted operating income includes net gains of $167 million, $66 million and $75 million for the years ended December 31, 2009, 2008 and 2007, respectively, due to periodic settlements and yield adjustments of such contracts, and includes net gains of $26 million and net losses of $14 million for the years ended December 31, 2009, and 2008, respectively, related to derivative contracts that were terminated or offset in prior periods.
There were no gains or losses related to derivative contracts that were terminated or offset in prior periods for the year ended December 31, 2007.
The table below reflects the total deferred gain (loss) related to derivative contracts that were terminated or offset in prior periods that will be recognized in adjusted operating income in future periods for each segment, as well as the weighted average period over which these deferred amounts will be recognized.
## Table 4 ##
Certain products the Company sells are accounted for as freestanding derivatives or contain embedded derivatives.
Changes in the fair value of these derivatives, along with any fees received or payments made relating to the derivative, are recorded in “Realized investment gains (losses), net.
” These “Realized investment gains (losses), net” are included in adjusted operating income in the period in which the gain or loss is recorded.
In addition, the changes in fair value of any associated derivative portfolio that is part of an economic hedging program related to the risk of these products (but which do not qualify for hedge accounting treatment under U. S.  GAAP) are also included in adjusted operating income in the period in which the gains or losses on the derivative portfolio are recorded.
Adjusted operating income includes net gains of $376 million, net losses of $456 million and net gains of $46 million for the years ended December 31, 2009, 2008, and 2007, respectively, related to these products and any associated derivative portfolio.
Adjustments are also made for the purposes of calculating adjusted operating income for the following items: The Company conducts certain activities for which “Realized investment gains (losses), net” are a principal source of earnings for its businesses and therefore included in adjusted operating income, particularly within the Company’s Asset Management segment.
For example, Asset Management’s proprietary investing business makes investments for sale or syndication to other investors or for placement or co-investment in the Company’s managed funds and structured products.
The “Realized investment gains (losses), net” associated with the sale of these proprietary investments, as well as related derivative results, are a principal activity for this business and included in adjusted operating income.
In addition, the “Realized investment gains (losses), net” associated with loans originated by the Company’s commercial mortgage operations, as well as related derivative results and retained mortgage servicing rights, are a principal activity for this business and included in adjusted operating income.
Net realized investment losses of $274 million, gains of $66 million and losses of $22 million for the years ended December 31, 2009, 2008, and 2007, respectively, related to these and other businesses were included in adjusted operating income as an adjustment to “Realized investment gains (losses), net.
”
associated with our variable annuity products, primarily through a combination of product design elements, such as an automatic rebalancing element, and externally purchased hedging instruments.
The rate of return we realize from our variable annuity contracts can vary by contract based on our risk management strategy, including the impact on any capital markets risks that we hedge, and the impact on that portion of our variable annuity contracts that benefit from the automatic rebalancing element.
The automatic rebalancing element, included in the design of certain optional living benefits, transfers assets between the variable investments selected by the annuity contractholder and, depending on the benefit feature, fixed income investments backed by our general account or a separate account bond portfolio.
The transfers are based on a static mathematical formula which considers a number of factors, including the performance of the contractholder-selected investments.
In general, negative investment performance results in transfers to fixed income investments backed by our general account or separate account bond portfolio, and positive investment performance results in transfers back to contractholder-selected investments.
Overall, the automatic rebalancing element is designed to help limit our exposure to equity market risk and market volatility.
Beginning in 2009, our latest offerings of optional living benefit features associated with variable annuity products all include an automatic rebalancing element, and in 2009 we discontinued any new sales of optional living benefit features without an automatic rebalancing element.
Variable annuity account values with living benefit features were $52.5 billion, $33.1 billion and $37.1 billion as of December 31, 2009, 2008 and 2007, respectively.
The following table sets forth the account values and net amounts at risk of our variable annuities with living benefit features split between those that include an automatic rebalancing element and those that do not, as of the dates indicated.
## Table 5 ##
(1) As of December 31, 2009, 2008 and 2007, asset values that have rebalanced to fixed income investments backed by our general account or a separate account bond portfolio due to the automatic rebalancing element represent 23% or $8.2 billion of the $34.9 billion total account value, 78% or $13.8 billion of the $17.7 billion total account value, and 4% or $0.5 billion of the $13.8 billion total account value, respectively.
As of December 31, 2009 approximately 67% of variable annuity account values with living benefit features included an automatic rebalancing element in the product design, compared to 53% and 37% as of December 31, 2008 and 2007, respectively.
As of December 31, 2009 approximately 28% of the net amount at risk associated with variable annuity account values with living benefit features included an automatic rebalancing element in the product design, compared to 21% and 14% as of December 31, 2008 and 2007, respectively.
The increase in account values which include an automatic rebalancing element in 2009 reflects the impact of improving market conditions as well as sales of our latest product offerings, as discussed above.
Improving market conditions also drove the decline in the net amount at risk in 2009.
Our guaranteed minimum death benefits guarantee a minimum return on the contract value or an enhanced value, if applicable, to be used solely for purposes of determining benefits payable in the event of death.
All of the $52.5 billion, $33.1 billion and $37.1 billion of variable annuity account values with living benefit features as of December 31, 2009, 2008 and 2007, respectively, also contain guaranteed minimum death benefits.
An additional $24.4 billion, $23.3 billion and $38.0 billion of variable annuity account values, respectively, contain guaranteed minimum death benefits, but no living benefit features.
Certain account values with guaranteed minimum death benefits are affected by an automatic rebalancing element because the contractholder selected a living benefit feature which includes an automatic rebalancing element.
The following table sets forth the account values and net amounts at risk of our variable annuities with guaranteed minimum death benefits split between those that are affected by an automatic rebalancing element and those that are not, as of the dates indicated.
## Table 6 ##
As of December 31, 2009 approximately 45% of variable annuity account values with guaranteed minimum death benefits were affected by an automatic rebalancing element because the contractholder selected a living benefit feature which includes an automatic rebalancing element, compared to 31% and 18% as of December 31, 2008 and 2007, respectively.
As of December 31, 2009 approximately 9% of the net amount at risk associated with variable annuity account values with guaranteed minimum death benefits were affected by an automatic rebalancing element in the product design, compared to 11% and 3% as of December 31, 2008 and 2007, respectively.
Individual Life Operating Results The following table sets forth the Individual Life segment’s operating results for the periods indicated.

Tables referenced above, in order (Table 0 first):
<table><tr><td>Net sales</td><td>$45,366</td></tr><tr><td>Net earnings</td><td>3,534</td></tr><tr><td>Basic earnings per common share</td><td>11.39</td></tr><tr><td>Diluted earnings per common share</td><td>11.23</td></tr></table>
<table><tr><td></td><td colspan="3">Pension Benefits</td><td colspan="3">Other Postretirement Benefits</td></tr><tr><td></td><td> Transition Obligation</td><td>Prior Service Cost</td><td>Net Actuarial (Gain) Loss</td><td>Transition Obligation</td><td>Prior Service Cost</td><td>Net Actuarial (Gain) Loss</td></tr><tr><td></td><td colspan="6">(in millions)</td></tr><tr><td>Balance, December 31, 2007</td><td>$—</td><td>$168</td><td>$240</td><td>$2</td><td>$-88</td><td>$174</td></tr><tr><td>Effect of measurement date change</td><td>—</td><td>-7</td><td>-6</td><td>1</td><td>3</td><td>—</td></tr><tr><td>Amortization for the period</td><td>—</td><td>-29</td><td>-28</td><td>-1</td><td>11</td><td>-1</td></tr><tr><td>Deferrals for the period</td><td>—</td><td>—</td><td>629</td><td>—</td><td>-3</td><td>531</td></tr><tr><td>Impact of foreign currency changes and other</td><td>—</td><td>1</td><td>-3</td><td>—</td><td>1</td><td>-2</td></tr><tr><td>Balance, December 31, 2008</td><td>—</td><td>133</td><td>832</td><td>2</td><td>-76</td><td>702</td></tr><tr><td>Amortization for the period</td><td>—</td><td>-26</td><td>-31</td><td>-1</td><td>11</td><td>-41</td></tr><tr><td>Deferrals for the period</td><td>—</td><td>3</td><td>1,072</td><td>—</td><td>—</td><td>1</td></tr><tr><td>Impact of foreign currency changes and other</td><td>—</td><td>-1</td><td>8</td><td>—</td><td>—</td><td>1</td></tr><tr><td>Balance, December 31, 2009</td><td>$—</td><td>$109</td><td>$1,881</td><td>$1</td><td>$-65</td><td>$663</td></tr></table>
<table><tr><td></td><td> Pension Benefits</td><td>Other Postretirement Benefits</td></tr><tr><td></td><td colspan="2">(in millions)</td></tr><tr><td>Amortization of transition obligation</td><td>$—</td><td>$1</td></tr><tr><td>Amortization of prior service cost</td><td>24</td><td>-12</td></tr><tr><td>Amortization of actuarial (gain) loss, net</td><td>40</td><td>39</td></tr><tr><td>Total</td><td>$64</td><td>$28</td></tr></table>
<table><tr><td></td><td colspan="3">Pension Benefits</td><td colspan="3"> Other Postretirement Benefits</td></tr><tr><td></td><td>2009</td><td>2008</td><td>2007</td><td>2009</td><td>2008</td><td> 2007</td></tr><tr><td> Weighted-average assumptions</td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Discount rate (beginning of period)</td><td>6.00%</td><td>6.25%</td><td>5.75%</td><td>6.00%</td><td>6.00%</td><td>5.75%</td></tr><tr><td>Discount rate (end of period)</td><td>5.75%</td><td>6.00%</td><td>6.25%</td><td>5.50%</td><td>6.00%</td><td>6.00%</td></tr><tr><td>Rate of increase in compensation levels (beginning of period)</td><td>4.50%</td><td>4.50%</td><td>4.50%</td><td>4.50%</td><td>4.50%</td><td>4.50%</td></tr><tr><td>Rate of increase in compensation levels (end of period)</td><td>4.50%</td><td>4.50%</td><td>4.50%</td><td>4.50%</td><td>4.50%</td><td>4.50%</td></tr><tr><td>Expected return on plan assets (beginning of period)</td><td>7.50%</td><td>7.75%</td><td>8.00%</td><td>8.00%</td><td>8.00%</td><td>9.25%</td></tr><tr><td>Health care cost trend rates (beginning of period)</td><td></td><td></td><td></td><td>5.00-8.00%</td><td>5.00-8.75%</td><td>5.09-9.06%</td></tr><tr><td>Health care cost trend rates (end of period)</td><td></td><td></td><td></td><td>5.00-7.50%</td><td>5.00-8.00%</td><td>5.00-8.00%</td></tr><tr><td>For 2009, 2008 and 2007, the ultimate health care cost trend rate after gradual decrease until: 2014, 2012, 2009 (beginning ofperiod)</td><td></td><td></td><td></td><td>5.00%</td><td>5.00%</td><td>5.00%</td></tr><tr><td>For 2009, 2008 and 2007, the ultimate health care cost trend rate after gradual decrease until: 2015, 2014, 2012 (end of period)</td><td></td><td></td><td></td><td>5.00%</td><td>5.00%</td><td>5.00%</td></tr></table>
<table><tr><td></td><td colspan="2"> As of December 31, 2009</td></tr><tr><td></td><td>Deferred Amount (in millions)</td><td> Weighted Average Period</td></tr><tr><td> Segment:</td><td></td><td></td></tr><tr><td>International Insurance</td><td>$750</td><td>31 years</td></tr><tr><td>Asset Management</td><td>31</td><td>10 years</td></tr><tr><td>Corporate and Other</td><td>-57</td><td>7 years</td></tr><tr><td>Total deferred gain (loss)</td><td>$724</td><td></td></tr></table>
<table><tr><td></td><td colspan="2"> December 31, 2009</td><td colspan="2"> December 31, 2008</td><td colspan="2"> December 31, 2007</td></tr><tr><td></td><td> Account Value</td><td> Net Amount at Risk</td><td> Account Value</td><td> Net Amount at Risk</td><td> Account Value</td><td> Net Amount at Risk</td></tr><tr><td></td><td colspan="6"> (in millions)</td></tr><tr><td>Automatic rebalancing element-1</td><td>$34,901</td><td>$1,061</td><td>$17,653</td><td>$1,328</td><td>$13,837</td><td>$101</td></tr><tr><td>No automatic rebalancing element</td><td>17,570</td><td>2,785</td><td>15,401</td><td>4,973</td><td>23,329</td><td>644</td></tr><tr><td>Total variable annuity account values with living benefit features</td><td>$52,471</td><td>$3,846</td><td>$33,054</td><td>$6,301</td><td>$37,166</td><td>$745</td></tr></table>
<table><tr><td></td><td colspan="2"> December 31, 2009</td><td colspan="2"> December 31, 2008</td><td colspan="2"> December 31, 2007</td></tr><tr><td></td><td> Account Value</td><td> Net Amount at Risk</td><td> Account Value</td><td> Net Amount at Risk</td><td> Account Value</td><td> Net Amount at Risk</td></tr><tr><td></td><td colspan="6"> (in millions)</td></tr><tr><td>Automatic rebalancing element</td><td>$34,901</td><td>$800</td><td>$17,653</td><td>$1,698</td><td>$13,837</td><td>$95</td></tr><tr><td>No automatic rebalancing element</td><td>41,975</td><td>7,798</td><td>38,733</td><td>14,404</td><td>61,352</td><td>3,364</td></tr><tr><td>Total variable annuity account values with death benefit features</td><td>$76,876</td><td>$8,598</td><td>$56,386</td><td>$16,102</td><td>$75,189</td><td>$3,459</td></tr></table>

Question: What's the average of Transition Obligation Prior Service Cost Net Actuarial (Gain) Loss in 2007?
Answer: 204
Reasoning program: add(168,240), divide(#0,const_2)