Acquisition, integration, realignment and other expenses for 2009 were $75.3 million compared to $68.5 million in 2008.
During 2009, we initiated a workforce realignment, which included the elimination of positions in some areas and increases in others to support long-term growth.
As a result of this realignment and headcount reductions from acquisitions, we incurred approximately $19.0 million of severance and termination-related expenses.
Other items in acquisition, integration, realignment and other expenses in 2009 included approximately $9.4 million of expenses related to contract termination costs, $23.4 million of certain litigation matters that were recognized during the period and various costs incurred to integrate the Abbott Spine business acquired in the fourth quarter of 2008.
Included in acquisition, integration, realignment and other expenses in 2008 was $38.5 million of in-process research and development related to the Abbott Spine acquisition and other costs related to the integration of Abbott Spine.
See Note 2 to the consolidated financial statements for a more complete description of these charges.
We recognized a net curtailment and settlement gain of $32.1 million during 2009 related to amending our U. S.  and Puerto Rico postretirement benefit plans.
For more information regarding the net curtailment and settlement gain, see Note 12 to the consolidated financial statements.
Operating Profit, Income Taxes and Net Earnings Operating profit for 2009 decreased 7 percent to $1,018.8 million from $1,090.0 million in 2008.
The decrease in operating profit is due to higher operating expenses, most notably the goodwill impairment charge.
Interest and other expense for 2009 increased to $20.6 million compared to income of $31.8 million in 2008.
Interest and other income in 2008 included a realized gain of $38.8 million related to the sale of certain marketable securities.
Interest expense increased in the 2009 period as the result of increased long-term debt used to partially fund the Abbott Spine acquisition and the $1.0 billion senior notes offering during 2009.
The effective tax rate on earnings before income taxes increased to 28.1 percent for 2009, up from 24.3 percent in 2008.
The effective tax rate for 2009 is negatively impacted by the goodwill impairment charge of $73.0 million recorded during 2009 for which no tax benefit was recorded.
The effective tax rate for 2008 includes the impact of a current tax benefit of $31.7 million related to the 2007 settlement expense, resulting in a decrease of approximately 3 percent in the 2008 effective tax rate.
This impact on the 2008 effective tax rate was partially offset by Abbott Spine acquisitionrelated in-process research and development charges recorded during 2008 for which no tax benefit was recorded.
These discrete items account for the majority of the change in our effective tax rate year-over-year.
Net earnings decreased 15 percent to $717.4 million for 2009, compared to $848.6 million in 2008, as a result of decreased operating profit, increased interest expense and an increased effective tax rate.
Basic earnings per share in 2009 decreased 10 percent to $3.34 from $3.73 in 2008.
Diluted earnings per share decreased 11 percent to $3.32 from $3.72 in 2008.
The disproportional change in earnings per share as compared to net earnings is attributed to the effect of 2009 and 2008 share repurchases.
ear Ended December 31, 2008 Compared to Year Ended December 31, 2007 Net Sales by Reportable Segment The following table presents net sales by reportable segment and the components of the percentage changes (dollars in millions):
## Table 0 ##
We have a five year $1,350 million revolving, multicurrency, senior unsecured credit facility maturing November 30, 2012 (Senior Credit Facility).
We had $128.8 million outstanding under the Senior Credit Facility at December 31, 2009, and an availability of $1,221.2 million.
The Senior Credit Facility contains provisions by which we can increase the line to $1,750 million.
We also have available uncommitted credit facilities totaling $84.1 million.
We may use excess cash or further borrow against our Senior Credit Facility, subject to limits set by our Board of Directors, to repurchase additional common stock under the $1.25 billion program which expires December 31, 2010.
Approximately $211.1 million remains authorized for future repurchases under this plan.
Management believes that cash flows from operations and available borrowings under the Senior Credit Facility are sufficient to meet our expected working capital, capital expenditure and debt service needs.
Should investment opportunities arise, we believe that our earnings, balance sheet and cash flows will allow us to obtain additional capital, if necessary.
CONTRACTUAL OBLIGATIONS We have entered into contracts with various third parties in the normal course of business which will require future payments.
The following table illustrates our contractual obligations (in millions):
## Table 1 ##
CRITICAL ACCOUNTING ESTIMATES Our financial results are affected by the selection and application of accounting policies and methods.
Significant accounting policies which require management’s judgment are discussed below.
Excess Inventory and Instruments – We must determine as of each balance sheet date how much, if any, of our inventory may ultimately prove to be unsaleable or unsaleable at our carrying cost.
Similarly, we must also determine if instruments on hand will be put to productive use or remain undeployed as a result of excess supply.
Reserves are established to effectively adjust inventory and instruments to net realizable value.
To determine the appropriate level of reserves, we evaluate current stock levels in relation to historical and expected patterns of demand for all of our products and instrument systems and components.
The basis for the determination is generally the same for all inventory and instrument items and categories except for work-in-progress inventory, which is recorded at cost.
Obsolete or discontinued items are generally destroyed and completely written off.
Management evaluates the need for changes to valuation reserves based on market conditions, competitive offerings and other factors on a regular basis.
Income Taxes – Our income tax expense, deferred tax assets and liabilities and reserves for unrecognized tax benefits reflect management’s best assessment of estimated future taxes to be paid.
We are subject to income taxes in both the U. S.  and numerous foreign jurisdictions.
Significant judgments and estimates are required in determining the consolidated income tax expense.
We estimate income tax expense and income tax liabilities and assets by taxable jurisdiction.
Realization of deferred tax assets in each taxable jurisdiction is dependent on our ability to generate future taxable income sufficient to realize the benefits.
We evaluate deferred tax assets on an ongoing basis and provide valuation allowances if it is determined to be “more likely than not” that the deferred tax benefit will not be realized.
Federal income taxes are provided on the portion of the income of foreign subsidiaries that is expected to be remitted to the U. S.  The calculation of our tax liabilities involves dealing with uncertainties in the application of complex tax laws and regulations in a multitude of jurisdictions across our global operations.
We are subject to regulatory review or audit in virtually all of those jurisdictions and those reviews and audits may require extended periods of time to resolve.
We record our income tax provisions based on our knowledge of all relevant facts and circumstances, including existing tax laws, our experience with previous settlement agreements, the status of current examinations and our understanding of how the tax authorities view certain relevant industry and commercial matters.
We recognize tax liabilities in accordance with the Financial Accounting Standards Board’s (FASB) guidance on income taxes and we adjust these liabilities when our judgment changes as a result of the evaluation of new information not previously available.
Due to the complexity of some of these uncertainties, the ultimate resolution may result in a payment that is materially different from our current estimate of the tax liabilities.
These differences will be reflected as increases or decreases to income tax expense in the period in which they are determined.
Commitments and Contingencies – Accruals for product liability and other claims are established with the assistance of internal and external legal counsel based on current information and historical settlement information for claims, related legal fees and for claims incurred but not reported.
We use an actuarial model to assist management in determining an appropriate level of accruals for product liability claims.
Historical patterns of claim loss development
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (Continued) Revisions to the Consolidated Balance Sheet
## Table 2 ##
Year ended December 31, 2014
## Table 3 ##
We have not presented revisions to our consolidated statements of stockholders’ equity.
The only revisions to these statements are related to retained earnings caused by revisions to net earnings and accumulated other comprehensive income caused by revisions to other comprehensive income (loss).
These revisions have already been presented in the tables for the consolidated statements of earnings and comprehensive income and the consolidated balance sheets.
In the fourth quarter of 2015 we discovered an error that was immaterial to previous quarters’ condensed consolidated statements of cash flows.
As further discussed in Note 4, we recognized $90.4 million of compensation expense related to previously unvested LVB stock options and LVB stock-based awards that vested immediately prior to the merger under the terms of the merger agreement.
$52.8 million of the $90.4 million represented cash payments to holders of these options and stock-based awards.
In the six month period ended June 30, 2015 and nine month period ended September 30, 2015, we presented the $52.8 million as a cash outflow from investing activities.
However, since the payment represented compensation expense, the $52.8 million should have been presented as an operating cash outflow.
We have corrected this error in the consolidated statement of cash flows for the year ended December 31, 2015.
We will also revise future interim filings to correct for this error.3.
Significant Accounting Policies Basis of Presentation – The consolidated financial statements include the accounts of Zimmer Biomet Holdings and its subsidiaries in which it holds a controlling financial interest.
All significant intercompany accounts and transactions are eliminated.
Certain amounts in the 2014 and 2013 consolidated financial statements have been reclassified to conform to the 2015 presentation.
Use of Estimates – The consolidated financial statements are prepared in conformity with accounting principles generally accepted in the U. S.  which require us to make

Tables referenced above, in order (Table 0 first):
<table><tr><td></td><td colspan="2">Year Ended December 31,</td><td></td><td rowspan="2">Volume/ Mix</td><td></td><td rowspan="2">Foreign Exchange</td></tr><tr><td></td><td>2008</td><td>2007</td><td>% Inc</td><td>Price</td></tr><tr><td>Americas</td><td>$2,353.9</td><td>$2,277.0</td><td>3%</td><td>3%</td><td>–%</td><td>–%</td></tr><tr><td>Europe</td><td>1,179.1</td><td>1,081.0</td><td>9</td><td>4</td><td>–</td><td>5</td></tr><tr><td>Asia Pacific</td><td>588.1</td><td>539.5</td><td>9</td><td>5</td><td>-3</td><td>7</td></tr><tr><td>Total</td><td>$4,121.1</td><td>$3,897.5</td><td>6</td><td>3</td><td>–</td><td>3</td></tr></table>
<table><tr><td>Contractual Obligations</td><td>Total</td><td>2010</td><td>2011 and 2012</td><td>2013 and 2014</td><td>2015 and Thereafter</td></tr><tr><td>Long-term debt</td><td>$1,127.6</td><td>$–</td><td>$128.8</td><td>$–</td><td>$998.8</td></tr><tr><td>Interest payments</td><td>1,095.6</td><td>53.7</td><td>103.8</td><td>103.8</td><td>834.3</td></tr><tr><td>Operating leases</td><td>134.6</td><td>37.3</td><td>47.6</td><td>26.6</td><td>23.1</td></tr><tr><td>Purchase obligations</td><td>33.0</td><td>27.8</td><td>5.1</td><td>0.1</td><td>–</td></tr><tr><td>Long-term income taxes payable</td><td>94.3</td><td>–</td><td>56.5</td><td>15.3</td><td>22.5</td></tr><tr><td>Other long-term liabilities</td><td>234.2</td><td>–</td><td>81.7</td><td>26.2</td><td>126.3</td></tr><tr><td>Total contractual obligations</td><td>$2,719.3</td><td>$118.8</td><td>$423.5</td><td>$172.0</td><td>$2,005.0</td></tr></table>
<table><tr><td></td><td colspan="3">December 31, 2014</td></tr><tr><td></td><td>As Reported</td><td>Adjustments</td><td>As Revised</td></tr><tr><td>Inventories</td><td>$1,169.0</td><td>$24.3</td><td>$1,193.3</td></tr><tr><td>Total Current Assets</td><td>4,289.0</td><td>24.3</td><td>4,313.3</td></tr><tr><td>Property, plant and equipment, net</td><td>1,288.8</td><td>-3.5</td><td>1,285.3</td></tr><tr><td>Other assets</td><td>939.2</td><td>2.5</td><td>941.7</td></tr><tr><td>Total Assets</td><td>9,634.7</td><td>23.3</td><td>9,658.0</td></tr><tr><td>Accounts payable</td><td>167.1</td><td>-21.9</td><td>145.2</td></tr><tr><td>Income taxes payable</td><td>72.4</td><td>7.9</td><td>80.3</td></tr><tr><td>Other current liabilities</td><td>798.5</td><td>–</td><td>798.5</td></tr><tr><td>Total Current Liabilities</td><td>1,038.0</td><td>-14.0</td><td>1,024.0</td></tr><tr><td>Long-term income tax payable</td><td>181.7</td><td>8.2</td><td>189.9</td></tr><tr><td>Total Liabilities</td><td>3,112.1</td><td>-5.8</td><td>3,106.3</td></tr><tr><td>Retained earnings</td><td>8,285.2</td><td>76.9</td><td>8,362.1</td></tr><tr><td>Accumulated other comprehensive income</td><td>85.9</td><td>-47.8</td><td>38.1</td></tr><tr><td>Total Zimmer Holdings, Inc. stockholders’ equity</td><td>6,520.8</td><td>29.1</td><td>6,549.9</td></tr><tr><td>Total Stockholders’ Equity</td><td>6,522.6</td><td>29.1</td><td>6,551.7</td></tr><tr><td>Total Liabilities and Stockholders’ Equity</td><td>9,634.7</td><td>23.3</td><td>9,658.0</td></tr></table>
<table><tr><td></td><td colspan="3">Year ended December 31, 2014</td><td colspan="3">Year ended December 31, 2013</td></tr><tr><td></td><td>As Reported</td><td>Adjustments</td><td>As Revised</td><td>As Reported</td><td>Adjustments</td><td>As Revised</td></tr><tr><td>Net earnings</td><td>$719.0</td><td>$0.2</td><td>$719.2</td><td>$759.2</td><td>$19.4</td><td>$778.6</td></tr><tr><td>Deferred income tax provision</td><td>-84.2</td><td>-6.3</td><td>-90.5</td><td>-126.2</td><td>–</td><td>-126.2</td></tr><tr><td>Changes in operating assets and liabilities, net of effect of acquisitions:</td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Income taxes payable</td><td>-51.9</td><td>1.5</td><td>-50.4</td><td>96.8</td><td>7.6</td><td>104.4</td></tr><tr><td>Inventories</td><td>-154.1</td><td>-10.5</td><td>-164.6</td><td>-128.4</td><td>-19.7</td><td>-148.1</td></tr><tr><td>Accounts payable and accrued expenses</td><td>120.1</td><td>-11.7</td><td>108.4</td><td>38.3</td><td>-4.7</td><td>33.6</td></tr><tr><td>Other assets and liabilities</td><td>87.6</td><td>26.8</td><td>114.4</td><td>-47.1</td><td>-2.6</td><td>-49.7</td></tr></table>

Question: What was the average value of the Income taxes payable in the years where Net earnings is positive?
Answer: 22.45
Reasoning program: add(-51.9,96.8), divide(#0,const_2)