assumed health care cost trend rates for the u.s . retiree health care benefit plan as of december 31 are as follows: .

Table:
 | 2017 | 2016
assumed health care cost trend rate for next year | 7.50% ( 7.50 % ) | 6.75% ( 6.75 % )
ultimate trend rate | 5.00% ( 5.00 % ) | 5.00% ( 5.00 % )
year in which ultimate trend rate is reached | 2028 | 2024
a one percentage point increase or decrease in health care cost trend rates over all future periods would have increased or decreased the accumulated postretirement benefit obligation for the u.s .
retiree health care benefit plan as of december 31 , 2017 , by $ 1 million .
the service cost and interest cost components of 2017 plan expense would have increased or decreased by less than $ 1 million .
deferred compensation arrangements we have a deferred compensation plan that allows u.s .
employees whose base salary and management responsibility exceed a certain level to defer receipt of a portion of their cash compensation .
payments under this plan are made based on the participant 2019s distribution election and plan balance .
participants can earn a return on their deferred compensation based on notional investments in the same investment funds that are offered in our defined contribution plans .
as of december 31 , 2017 , our liability to participants of the deferred compensation plans was $ 255 million and is recorded in other long-term liabilities on our consolidated balance sheets .
this amount reflects the accumulated participant deferrals and earnings thereon as of that date .
as of december 31 , 2017 , we held $ 236 million in mutual funds related to these plans that are recorded in long-term investments on our consolidated balance sheets , and serve as an economic hedge against changes in fair values of our other deferred compensation liabilities .
we record changes in the fair value of the liability and the related investment in sg&a as discussed in note 8 .
11 .
debt and lines of credit short-term borrowings we maintain a line of credit to support commercial paper borrowings , if any , and to provide additional liquidity through bank loans .
as of december 31 , 2017 , we had a variable-rate revolving credit facility from a consortium of investment-grade banks that allows us to borrow up to $ 2 billion until march 2022 .
the interest rate on borrowings under this credit facility , if drawn , is indexed to the applicable london interbank offered rate ( libor ) .
as of december 31 , 2017 , our credit facility was undrawn and we had no commercial paper outstanding .
long-term debt we retired $ 250 million of maturing debt in march 2017 and another $ 375 million in june 2017 .
in may 2017 , we issued an aggregate principal amount of $ 600 million of fixed-rate , long-term debt .
the offering consisted of the reissuance of $ 300 million of 2.75% ( 2.75 % ) notes due in 2021 at a premium and the issuance of $ 300 million of 2.625% ( 2.625 % ) notes due in 2024 at a discount .
we incurred $ 3 million of issuance and other related costs .
the proceeds of the offerings were $ 605 million , net of the original issuance discount and premium , and were used for the repayment of maturing debt and general corporate purposes .
in november 2017 , we issued a principal amount of $ 500 million of fixed-rate , long-term debt due in 2027 .
we incurred $ 3 million of issuance and other related costs .
the proceeds of the offering were $ 494 million , net of the original issuance discount , and were used for general corporate purposes .
in may 2016 , we issued a principal amount of $ 500 million of fixed-rate , long-term debt due in 2022 .
we incurred $ 3 million of issuance and other related costs .
the proceeds of the offering were $ 499 million , net of the original issuance discount , and were used toward the repayment of a portion of $ 1.0 billion of maturing debt retired in may 2016 .
in may 2015 , we issued a principal amount of $ 500 million of fixed-rate , long-term debt due in 2020 .
we incurred $ 3 million of issuance and other related costs .
the proceeds of the offering were $ 498 million , net of the original issuance discount , and were used toward the repayment of a portion of the debt that matured in august 2015 .
we retired $ 250 million of maturing debt in april 2015 and another $ 750 million in august 2015 .
texas instruments 2022 2017 form 10-k 51 .

Question: what is the net value of liabilities and investments related to these plans that are reported in the balance sheet at the end of 2017?
Answer: -19
Calculation: subtract(236, 255)