Table:
|  |  |  | As of and for the Years ended December 31, |  |  |
| --- | --- | --- | --- | --- | --- |
|  | 2019(1)(8) | 2018(2) | 2017(3) | 2016(4) | 2015(5) |
| Operations data: |  |  |  |  |  |
| Net revenues | $  5,366.8 | $   5,191.2 | $   4,607.5 | $   3,789.9 | $  3,582.4 |
| Gross profit | 3,427.1 | 3,279.5 | 2,864.8 | 2,332.4 | 2,164.6 |
| Income from operations | 1,498.4 | 1,396.4 | 1,210.2 | 1,054.6 | 1,027.9 |
| Net earnings(6) | 1,767.9 | 944.4 | 971.8 | 658.6 | 696.1 |
| Per share data: |  |  |  |  |  |
| Basic earnings per share | $      17.02 | $        9.15 | $       9.51 | $       6.50 | $       6.92 |
| Diluted earnings per share | $     16.82 | $       9.05 | $       9.39 | $       6.43 | $       6.85 |
| Dividends declared per share | $   1.9000 | $   1.7000 | $    1.4625 | $    1.2500 | $   1.0500 |
| Balance sheet data: |  |  |  |  |  |
| Cash and cash equivalents | $     709.7 | $     364.4 | $      671.3 | $     757.2 | $     778.5 |
| Working capital(7) | (505.4) | (200.4) | (140.4) | (25.0) | 126.2 |
| Total assets | 18,108.9 | 15,249.5 | 14,316.4 | 14,324.9 | 10,168.4 |
| Current portion of long-term debt | 602.2 | 1.5 | 800.9 | 401.0 | 6.8 |
| Long-term debt, net of current portion | 4,673.1 | 4,940.2 | 4,354.6 | 5,808.6 | 3,264.4 |
| Stockholders’ equity | 9,491.9 | 7,738.5 | 6,863.6 | 5,788.9 | 5,298.9 |
Paragraphs:
ITEM 6 | SELECTED FINANCIAL DATA
You should read the table below in conjunction with “Management’s Discussion and Analysis of Financial Condition and Results of Operations” and our Consolidated Financial Statements and related notes included in this Annual Report (amounts in millions, except per share data).
(1)  Includes results from the acquisitions of Foundry from April 18, 2019, ComputerEase from August 19, 2019, iPipeline from August 22, 2019, and Bellefield from December 18, 2019; and the results from the Imaging businesses through disposal on February 5, 2019 and Gatan through disposal on October 29, 2019.
(2)  Includes results from the acquisitions of Quote Software from January 2, 2018, PlanSwift Software from March 28, 2018, Smartbid from May 8, 2018, PowerPlan, Inc. from June 4, 2018, ConceptShare from June 7, 2018, BillBlast from July 10, 2018 and Avitru from December 31, 2018.
(3)  Includes results from the acquisitions of Phase Technology from June 21, 2017, Handshake Software, Inc. from August 4, 2017, Workbook Software A/S from September 15, 2017 and Onvia, Inc. from November 17, 2017.
(4)  Includes results from the acquisitions of CliniSys Group Ltd. from January 7, 2016, PCI Medical Inc. from March 17, 2016, GeneInsight Inc. from April 1, 2016, iSqFt Holdings Inc. (d/b/a ConstructConnect) from October 31, 2016, UNIConnect LC from November 10, 2016 and Deltek, Inc. from December 28, 2016.
(5)  Includes results from the acquisitions of Strata Decision Technologies LLC from January 21, 2015, SoftWriters Inc. from February 9, 2015, Data Innovations LLC from March 4, 2015, On Center Software LLC from July 20, 2015, RF IDeas Inc. from September 1, 2015, Atlantic Health Partners LLC from September 4, 2015, Aderant Holdings Inc. from October 21, 2015, Atlas Database Software Corp. from October 26, 2015; and the results from the Black Diamond Advanced Technologies through disposal on March 20, 2015 and Abel Pumps through disposal on October 2, 2015.
(6)  The Company recognized an after tax gain of $687.3 in connection with the dispositions of the Imaging businesses and Gatan during 2019. The Tax Cuts and Jobs Act of 2017 (“the Tax Act”) was signed into U.S. law on December 22, 2017, which was prior to the end of the Company’s 2017 reporting period and resulted in a one-time net income tax benefit of $215.4.
(7)  Net working capital equals current assets, excluding cash, less total current liabilities, excluding debt.
(8)  In 2019 working capital includes the impact of the increase in income taxes payable of approximately $200.0 due to the taxes incurred on the gain on sale of Gatan, and the adoption of Accounting Standards Codification (“ASC”) Topic 842, Leases (“ASC 842”) which resulted in an increase to current liabilities of $56.8 as of December 31, 2019. The other balance sheet accounts impacted due to the adoption of ASC 842 are set forth in Note 16 of the Notes to Consolidated Financial Statements included in this Annual Report.
Question:
What is the cost of goods sold (COGS) in 2017?
Answer: 4607.5 - 2864.8  = 1742.7