Table:
|  | Years Ended December 31, |  |
| --- | --- | --- |
|  | 2019 | 2018 |
| Service cost—benefits earning during the period | $- | $- |
| Interest cost on projected benefit obligation | 5.3 | 5.3 |
| Expected return on assets | (6.7) | (7.5) |
| Actuarial (gain) loss | 7.9 | 6.7 |
| Foreign currency gain (loss) | - | 0.1 |
| Net pension (benefit) cost | $ 6.5 | $ 4.6 |
Paragraphs:
Periodic Benefit Costs The aggregate net pension cost recognized in the consolidated statements of operations were costs of $6.5 million and $4.6 million for the years ended December 31, 2019 and 2018, respectively.
The following table presents the components of net periodic benefit cost are as follows (in millions):
Of the amounts presented above, income of $1.4 million has been included in cost of revenue and loss of $7.9 million included in other comprehensive income for the year ended December 31, 2019, and income of $2.1 million has been included in cost of revenue and loss of $6.7 million included in other comprehensive income for the year ended December 31, 2018.
Question:
What is the average actuarial (gain) loss?
Answer: (7.9 + 6.7) / 2 = 7.3