kimco realty corporation and subsidiaries notes to consolidated financial statements , continued during 2012 , the albertsons joint venture distributed $ 50.3 million of which the company received $ 6.9 million , which was recognized as income from cash received in excess of the company 2019s investment , before income tax , and is included in equity in income from other real estate investments , net on the company 2019s consolidated statements of income . in january 2015 , the company invested an additional $ 85.3 million of new equity in the company 2019s albertsons joint venture to facilitate the acquisition of safeway inc . by the cerberus lead consortium . as a result , kimco now holds a 9.8% ( 9.8 % ) ownership interest in the combined company which operates 2230 stores across 34 states . leveraged lease - during june 2002 , the company acquired a 90% ( 90 % ) equity participation interest in an existing leveraged lease of 30 properties . the properties are leased under a long-term bond-type net lease whose primary term expires in 2016 , with the lessee having certain renewal option rights . the company 2019s cash equity investment was $ 4.0 million . this equity investment is reported as a net investment in leveraged lease in accordance with the fasb 2019s lease guidance . as of december 31 , 2014 , 19 of these properties were sold , whereby the proceeds from the sales were used to pay down $ 32.3 million in mortgage debt and the remaining 11 properties remain encumbered by third-party non-recourse debt of $ 11.2 million that is scheduled to fully amortize during the primary term of the lease from a portion of the periodic net rents receivable under the net lease . as an equity participant in the leveraged lease , the company has no recourse obligation for principal or interest payments on the debt , which is collateralized by a first mortgage lien on the properties and collateral assignment of the lease . accordingly , this obligation has been offset against the related net rental receivable under the lease . at december 31 , 2014 and 2013 , the company 2019s net investment in the leveraged lease consisted of the following ( in millions ) : .

2014: remaining net rentals: 8.3
estimated unguaranteed residual value: 30.3
non-recourse mortgage debt: -10.1
unearned and deferred income: -12.9
net investment in leveraged lease: 15.6
2013: remaining net rentals: 15.9
estimated unguaranteed residual value: 30.3
non-recourse mortgage debt: -16.1
unearned and deferred income: -19.9
net investment in leveraged lease: 10.2

9 . variable interest entities : consolidated ground-up development projects included within the company 2019s ground-up development projects at december 31 , 2014 , is an entity that is a vie , for which the company is the primary beneficiary . this entity was established to develop real estate property to hold as a long-term investment . the company 2019s involvement with this entity is through its majority ownership and management of the property . this entity was deemed a vie primarily based on the fact that the equity investment at risk is not sufficient to permit the entity to finance its activities without additional financial support . the initial equity contributed to this entity was not sufficient to fully finance the real estate construction as development costs are funded by the partners throughout the construction period . the company determined that it was the primary beneficiary of this vie as a result of its controlling financial interest . at december 31 , 2014 , total assets of this ground-up development vie were $ 77.7 million and total liabilities were $ 0.1 million . the classification of these assets is primarily within real estate under development in the company 2019s consolidated balance sheets and the classifications of liabilities are primarily within accounts payable and accrued expenses on the company 2019s consolidated balance sheets . substantially all of the projected development costs to be funded for this ground-up development vie , aggregating $ 32.8 million , will be funded with capital contributions from the company and by the outside partners , when contractually obligated . the company has not provided financial support to this vie that it was not previously contractually required to provide. .

Questions:
what is the sum of net rentals in 2013 and 2014?
what is the average per year?

Answers:
24.2
12.1