notes to consolidated financial statements regulatory tax examinations the firm is subject to examination by the u.s .
internal revenue service ( irs ) and other taxing authorities in jurisdictions where the firm has significant business operations , such as the united kingdom , japan , hong kong , korea and various states , such as new york .
the tax years under examination vary by jurisdiction .
the firm believes that during 2013 , certain audits have a reasonable possibility of being completed .
the firm does not expect completion of these audits to have a material impact on the firm 2019s financial condition but it may be material to operating results for a particular period , depending , in part , on the operating results for that period .
the table below presents the earliest tax years that remain subject to examination by major jurisdiction .
jurisdiction december 2012 u.s .
federal 1 2005 new york state and city 2 2004 .

Jurisdiction
As of  December 2012
U.S. Federal<sup>1</sup>
2005
New York State and City<sup>2</sup>
2004
United Kingdom
2007
Japan<sup>3</sup>
2008
Hong Kong
2005
Korea
2008

1 .
irs examination of fiscal 2008 through calendar 2010 began during 2011 .
irs examination of fiscal 2005 , 2006 and 2007 began during 2008 .
irs examination of fiscal 2003 and 2004 has been completed , but the liabilities for those years are not yet final .
the firm anticipates that the audits of fiscal 2005 through calendar 2010 should be completed during 2013 , and the audits of 2011 through 2012 should begin in 2013 .
2 .
new york state and city examination of fiscal 2004 , 2005 and 2006 began in 2008 .
3 .
japan national tax agency examination of fiscal 2005 through 2009 began in 2010 .
the examinations have been completed , but the liabilities for 2008 and 2009 are not yet final .
all years subsequent to the above remain open to examination by the taxing authorities .
the firm believes that the liability for unrecognized tax benefits it has established is adequate in relation to the potential for additional assessments .
in january 2013 , the firm was accepted into the compliance assurance process program by the irs .
this program will allow the firm to work with the irs to identify and resolve potential u.s .
federal tax issues before the filing of tax returns .
the 2013 tax year will be the first year examined under the program .
note 25 .
business segments the firm reports its activities in the following four business segments : investment banking , institutional client services , investing & lending and investment management .
basis of presentation in reporting segments , certain of the firm 2019s business lines have been aggregated where they have similar economic characteristics and are similar in each of the following areas : ( i ) the nature of the services they provide , ( ii ) their methods of distribution , ( iii ) the types of clients they serve and ( iv ) the regulatory environments in which they operate .
the cost drivers of the firm taken as a whole 2014 compensation , headcount and levels of business activity 2014 are broadly similar in each of the firm 2019s business segments .
compensation and benefits expenses in the firm 2019s segments reflect , among other factors , the overall performance of the firm as well as the performance of individual businesses .
consequently , pre-tax margins in one segment of the firm 2019s business may be significantly affected by the performance of the firm 2019s other business segments .
the firm allocates assets ( including allocations of excess liquidity and cash , secured client financing and other assets ) , revenues and expenses among the four reportable business segments .
due to the integrated nature of these segments , estimates and judgments are made in allocating certain assets , revenues and expenses .
transactions between segments are based on specific criteria or approximate third-party rates .
total operating expenses include corporate items that have not been allocated to individual business segments .
the allocation process is based on the manner in which management currently views the performance of the segments .
goldman sachs 2012 annual report 195 .

Question: Analyse this data from a financial earnings document. how many years longer is the u.s . federal exam than the new york state and city exam?
Choices:
1.0
-2002
4009
0
4018020
Correct choice index: 0