the goldman sachs group , inc . and subsidiaries management 2019s discussion and analysis operating expenses our operating expenses are primarily influenced by compensation , headcount and levels of business activity . compensation and benefits includes salaries , discretionary compensation , amortization of equity awards and other items such as benefits . discretionary compensation is significantly impacted by , among other factors , the level of net revenues , overall financial performance , prevailing labor markets , business mix , the structure of our share- based compensation programs and the external environment . in addition , see 201cuse of estimates 201d for additional information about expenses that may arise from litigation and regulatory proceedings . the table below presents our operating expenses and total staff ( which includes employees , consultants and temporary staff ) . .

Table:
$ in millions | year ended december 2015 | year ended december 2014 | year ended december 2013
compensation and benefits | $ 12678 | $ 12691 | $ 12613
brokerage clearing exchange anddistribution fees | 2576 | 2501 | 2341
market development | 557 | 549 | 541
communications and technology | 806 | 779 | 776
depreciation and amortization | 991 | 1337 | 1322
occupancy | 772 | 827 | 839
professional fees | 963 | 902 | 930
insurance reserves1 | 2014 | 2014 | 176
other expenses2 | 5699 | 2585 | 2931
total non-compensation expenses | 12364 | 9480 | 9856
total operating expenses | $ 25042 | $ 22171 | $ 22469
total staff at period-end | 36800 | 34000 | 32900
1 .
consists of changes in reserves related to our americas reinsurance business , including interest credited to policyholder account balances , and expenses related to property catastrophe reinsurance claims .
in april 2013 , we completed the sale of a majority stake in our americas reinsurance business and no longer consolidate this business .
2 .
includes provisions of $ 3.37 billion recorded during 2015 for the agreement in principle with the rmbs working group .
see note 27 to the consolidated financial statements for further information about this agreement in principle .
2015 versus 2014 .
operating expenses on the consolidated statements of earnings were $ 25.04 billion for 2015 , 13% ( 13 % ) higher than 2014 .
compensation and benefits expenses on the consolidated statements of earnings were $ 12.68 billion for 2015 , essentially unchanged compared with 2014 .
the ratio of compensation and benefits to net revenues for 2015 was 37.5% ( 37.5 % ) compared with 36.8% ( 36.8 % ) for 2014 .
total staff increased 8% ( 8 % ) during 2015 , primarily due to activity levels in certain businesses and continued investment in regulatory compliance .
non-compensation expenses on the consolidated statements of earnings were $ 12.36 billion for 2015 , 30% ( 30 % ) higher than 2014 , due to significantly higher net provisions for mortgage-related litigation and regulatory matters , which are included in other expenses .
this increase was partially offset by lower depreciation and amortization expenses , primarily reflecting lower impairment charges related to consolidated investments , and a reduction in expenses related to the sale of metro in the fourth quarter of 2014 .
net provisions for litigation and regulatory proceedings for 2015 were $ 4.01 billion compared with $ 754 million for 2014 ( both primarily comprised of net provisions for mortgage-related matters ) .
2015 included a $ 148 million charitable contribution to goldman sachs gives , our donor-advised fund .
compensation was reduced to fund this charitable contribution to goldman sachs gives .
the firm asks its participating managing directors to make recommendations regarding potential charitable recipients for this contribution .
2014 versus 2013 .
operating expenses on the consolidated statements of earnings were $ 22.17 billion for 2014 , essentially unchanged compared with 2013 .
compensation and benefits expenses on the consolidated statements of earnings were $ 12.69 billion for 2014 , essentially unchanged compared with 2013 .
the ratio of compensation and benefits to net revenues for 2014 was 36.8% ( 36.8 % ) compared with 36.9% ( 36.9 % ) for 2013 .
total staff increased 3% ( 3 % ) during 2014 .
non-compensation expenses on the consolidated statements of earnings were $ 9.48 billion for 2014 , 4% ( 4 % ) lower than 2013 .
the decrease compared with 2013 included a decrease in other expenses , due to lower net provisions for litigation and regulatory proceedings and lower operating expenses related to consolidated investments , as well as a decline in insurance reserves , reflecting the sale of our americas reinsurance business in 2013 .
these decreases were partially offset by an increase in brokerage , clearing , exchange and distribution fees .
net provisions for litigation and regulatory proceedings for 2014 were $ 754 million compared with $ 962 million for 2013 ( both primarily comprised of net provisions for mortgage-related matters ) .
2014 included a charitable contribution of $ 137 million to goldman sachs gives , our donor-advised fund .
compensation was reduced to fund this charitable contribution to goldman sachs gives .
the firm asks its participating managing directors to make recommendations regarding potential charitable recipients for this contribution .
58 goldman sachs 2015 form 10-k .

Question: what portion of the total operating expense is related to compensation and benefits in 2015?
Answer: 50.6%
Calculation: divide(12678, 25042)