page 74 notes to five year summary ( a ) includes the effects of items not considered in senior management 2019s assessment of the operating performance of the corporation 2019s business segments ( see the section , 201cresults of operations 201d in management 2019s discussion and analysis of financial condition and results of operations ( md&a ) ) which , on a combined basis , increased earnings from continuing operations before income taxes by $ 173 million , $ 113 million after tax ( $ 0.25 per share ) . ( b ) includes the effects of items not considered in senior management 2019s assessment of the operating performance of the corporation 2019s business segments ( see the section , 201cresults of operations 201d in md&a ) which , on a combined basis , decreased earnings from continuing operations before income taxes by $ 215 million , $ 154 million after tax ( $ 0.34 per share ) . also includes a reduction in income tax expense resulting from the closure of an internal revenue service examination of $ 144 million ( $ 0.32 per share ) . these items reduced earnings by $ 10 million after tax ( $ 0.02 per share ) . ( c ) includes the effects of items not considered in senior management 2019s assessment of the operating performance of the corporation 2019s business segments ( see the section , 201cresults of operations 201d in md&a ) which , on a combined basis , decreased earnings from continuing operations before income taxes by $ 153 million , $ 102 million after tax ( $ 0.22 per share ) . ( d ) includes the effects of items not considered in senior management 2019s assessment of the operating performance of the corporation 2019s business segments which , on a combined basis , decreased earnings from continuing operations before income taxes by $ 1112 million , $ 632 million after tax ( $ 1.40 per share ) . in 2002 , the corporation adopted fas 142 which prohibits the amortization of goodwill . ( e ) includes the effects of items not considered in senior management 2019s assessment of the operating performance of the corporation 2019s business segments which , on a combined basis , decreased earnings from continuing operations before income taxes by $ 973 million , $ 651 million after tax ( $ 1.50 per share ) . also includes a gain from the disposal of a business and charges for the corporation 2019s exit from its global telecommunications services business which is included in discontinued operations and which , on a combined basis , increased the net loss by $ 1 billion ( $ 2.38 per share ) . ( f ) the corporation defines return on invested capital ( roic ) as net income plus after-tax interest expense divided by average invested capital ( stockholders 2019 equity plus debt ) , after adjusting stockholders 2019 equity by adding back the minimum pension liability . the adjustment to add back the minimum pension liability is a revision to our calculation in 2005 , which the corporation believes more closely links roic to management performance . further , the corporation believes that reporting roic provides investors with greater visibility into how effectively lockheed martin uses the capital invested in its operations . the corporation uses roic to evaluate multi-year investment decisions and as a long-term performance measure , and also uses roic as a factor in evaluating management performance under certain incentive compensation plans . roic is not a measure of financial performance under gaap , and may not be defined and calculated by other companies in the same manner . roic should not be considered in isola- tion or as an alternative to net earnings as an indicator of performance . the following calculations of roic reflect the revision to the calculation discussed above for all periods presented . ( in millions ) 2005 2004 2003 2002 2001 .

2005: net earnings: 1825
interest expense ( multiplied by 65% ( 65 % ) ) 1: 241
return: 2066
average debt2 5: 5077
average equity3 5: 7590
average minimum pension liability3 4 5: 1545
average invested capital: 14212
return on invested capital: -14.5
2004: net earnings: 1266
interest expense ( multiplied by 65% ( 65 % ) ) 1: 276
return: 1542
average debt2 5: 5932
average equity3 5: 7015
average minimum pension liability3 4 5: 1296
average invested capital: 14243
return on invested capital: -10.8
2003: net earnings: 1053
interest expense ( multiplied by 65% ( 65 % ) ) 1: 317
return: 1370
average debt2 5: 6612
average equity3 5: 6170
average minimum pension liability3 4 5: 1504
average invested capital: 14286
return on invested capital: -9.6
2002: net earnings: 500
interest expense ( multiplied by 65% ( 65 % ) ) 1: 378
return: 878
average debt2 5: 7491
average equity3 5: 6853
average minimum pension liability3 4 5: 341
average invested capital: 14685
return on invested capital: -6
2001: net earnings: -1046
interest expense ( multiplied by 65% ( 65 % ) ) 1: 455
return: -591
average debt2 5: 8782
average equity3 5: 7221
average minimum pension liability3 4 5: 6
average invested capital: 16009
return on invested capital: -3.7

1 represents after-tax interest expense utilizing the federal statutory rate of 35% ( 35 % ) . 2 debt consists of long-term debt , including current maturities , and short-term borrowings ( if any ) . 3 equity includes non-cash adjustments for other comprehensive losses , primarily for the additional minimum pension liability . 4 minimum pension liability values reflect the cumulative value of entries identified in our statement of stockholders equity under the caption 201cminimum pension liability . 201d the annual minimum pension liability adjustments to equity were : 2001 = ( $ 33 million ) ; 2002 = ( $ 1537 million ) ; 2003 = $ 331 million ; 2004 = ( $ 285 million ) ; 2005 = ( $ 105 million ) . as these entries are recorded in the fourth quarter , the value added back to our average equity in a given year is the cumulative impact of all prior year entries plus 20% ( 20 % ) of the cur- rent year entry value . 5 yearly averages are calculated using balances at the start of the year and at the end of each quarter . lockheed martin corporation .

Questions:
what is the net earnings in 2005?
what about in 2004?
what is the increase in net earnings?
what is the net earnings in 2006?
what percentage increase does this represent?

Answers:
1825
1266
559
1266
44.2%