adjusted for non-cash income and expense items and changes in working capital.
Earnings from continuing operations, adjusted for non-cash items and excluding the pension contribution, increased by $584 million in 2006 versus 2005.
This compared with a decline of $63 million for 2005 over 2004.  International Paper’s investments in accounts receivable and inventory less accounts payable and accrued liabilities, totaled $997 million at December 31, 2006.
Cash used for these working capital components increased by $354 million in 2006, compared with a $558 million increase in 2005 and a $117 million increase in 2004.
The increase in 2006 was principally due to decreases in accounts payable and accrued liabilities.
Investment Activities Investment activities in 2006 included $1.8 billion of net cash proceeds received from divestitures, $1.6 billion of net cash proceeds received from the sale of U. S.  forestlands under the Company’s Transformation Plan, and $1.1 billion of deposits made to pre-fund project development costs for a pulp mill project in Brazil.
Capital spending from continuing operations was $1.0 billion in 2006, or 87% of depreciation and amortization, comparable to $992 million, or 78% of depreciation and amortization in 2005, and $925 million, or 73% of depreciation and amortization in 2004.
The following table presents capital spending from continuing operations by each of our business segments for the years ended December 31, 2006, 2005 and 2004.
## Table 0 ##
We expect capital expenditures in 2007 to be about $1.2 billion, or about equal to estimated depreciation and amortization.
We will continue to focus our future capital spending on improving our key platform businesses in North America and on investments in geographic areas with strong growth opportunities.
Acquisitions In October and November 2006, International Paper paid approximately $82 million for a 50% interest in the International Paper & Sun Cartonboard Co. , Ltd.  joint venture that currently operates two coated paperboard machines in Yanzhou City, China.
In December 2006, a 50% interest was acquired in a second joint venture, Shandong International Paper & Sun Coated Paperboard Co. , Ltd. , for approximately $28 million.
This joint venture was formed to construct a third coated paperboard machine, expected to be completed in the first quarter of 2009.
The operating results of these consolidated joint ventures did not have a material effect on the Company’s 2006 consolidated results of operations.
On July 1, 2004, International Paper completed the acquisition of all of the outstanding common and preferred stock of Box USA Holdings, Inc.  (Box USA) for approximately $189 million in cash and a $15 million 6% note payable issued to Box USA’s controlling shareholders.
In addition, International Paper assumed approximately $197 million of debt, approximately $193 million of which was repaid by July 31, 2004.
The operating results of Box USA are included in the accompanying consolidated financial statements from that date.
Other Acquisitions In October 2005, International Paper acquired approximately 65% of Compagnie Marocaine des Cartons et des Papiers (CMCP), a leading Moroccan corrugated packaging company, for approximately $80 million in cash plus assumed debt of approximately $40 million.
In 2001, International Paper and Carter Holt Harvey Limited (CHH) had each acquired a 25% interest in International Paper Pacific Millennium Limited (IPPM).
IPPM is a Hong Kong-based distribution and packaging company with operations in China and other Asian countries.
On August 1, 2005, pursuant to an existing agreement, International Paper purchased a 50% third-party interest in IPPM (now renamed International Paper Distribution Limited) for $46 million to facilitate possible further growth in Asia.
Finally, in May 2006, the Company purchased the remaining 25% from CHH interest for $21 million.
Each of the above acquisitions was accounted for using the purchase method.
The operating results of these acquisitions have been included in the consolidated statement of operations from the dates of acquisition.
HARDBOARD INSURANCE MATTERS The Company commenced a number of lawsuits and arbitration proceedings against various insurance carriers relating to their refusal to indemnify and/or defend the Company and Masonite for, among other things, the Hardboard Settlement.
These matters have been favorably resolved resulting in the execution of settlement agreements that require the insurance carriers to pay the Company an aggregate of approximately $625 million.
## Table 1 ##
Including collections received prior to 2005, cumulative net cash settlements received totaled $448 million through December 31, 2007.
Approximately $46 million of additional cash will be collected in 2008 under current settlement agreements.
In 2004, the Company settled a dispute with a third party relating to an alternative risk-transfer agreement.
Under that agreement, the Company received $100 million for certain costs relating to the Hardboard Settlement and other hardboard siding cases.
As part of the settlement, the Company agreed to pay the third party a portion of certain insurance recoveries received by the Company after January 1, 2004, up to a maximum of $95 million.
As of December 31, 2007, approximately $79 million had been paid to the third party under this settlement.
SUMMARY The Company is also involved in various other inquiries, administrative proceedings and litigation relating to contracts, sales of property, environmental protection, tax, antitrust, personal injury and other matters, some of which allege substantial monetary damages.
While any proceeding or litigation has the element of uncertainty, the Company believes that the outcome of any of the lawsuits or claims that are pending or threatened, or all of them combined, will not have a material adverse effect on its consolidated financial statements.
NOTE 11 SUPPLEMENTARY FINANCIAL STATEMENT INFORMATION Inventories by major category were:
## Table 2 ##
The last-in, first-out inventory method is used to value most of International Paper’s U. S.  inventories.
Approximately 68% of total raw materials and finished products inventories were valued using this method.
If the first-in, first-out method had been used, it would have increased total inventory balances by approximately $213 million and $252 million at December 31, 2007 and 2006, respectively.
Plants, properties and equipment by major classification were:
## Table 3 ##
Interest costs related to the development of certain long-term assets are capitalized and amortized over the related assets’ estimated useful lives.
Capitalized net interest costs were $30 million in 2007, $21 million in 2006 and $14 million in 2005.
Interest payments made during 2007, 2006 and 2005 were $452 million, $734 million and $819 million, respectively.
The 2005 interest payments include a $52 million payment to the U. S.  Internal Revenue Service related to the settlement of the 1997 – 2000 U. S.  federal income tax audits.
Total interest expense was $451 million in 2007, $651 million in 2006 and $681 million in 2005, net of a $46 million credit related to the settlement of the tax audits discussed above.
Interest income was $154 million, $130 million and $86 million in 2007, 2006 and 2005, respectively.
Interest expense and interest income in 2007 both exclude approximately $340 million related to variable interest entities for which the Company has a legal right of offset (see Note 8).
The components of the $1.2 billion and $24 million increase related to U. S.  plans and non-U.
S.  plans, respectively, in the amounts recognized in OCI during 2012 consisted of:
## Table 4 ##
The accumulated benefit obligation at December 31, 2012 and 2011 was $13.8 billion and $10.3 billion, respectively, for our U. S.  defined benefit plans and $206 million and $171 million, respectively, at December 31, 2012 and 2011 for our non-U.
S.  defined benefit plans.
The following table summarizes information for pension plans with an accumulated benefit obligation in excess of plan assets at December 31, 2012 and 2011:
## Table 5 ##
ASC 715, “Compensation – Retirement Benefits” provides for delayed recognition of actuarial gains and losses, including amounts arising from changes in the estimated projected plan benefit obligation due to changes in the assumed discount rate, differences between the actual and expected return on plan assets and other assumption changes.
These net gains and losses are recognized prospectively over a period that approximates the average remaining service period of active employees expected to receive benefits under the plans (approximately 9 years as of December 31, 2012 for the U. S.  plans) to the extent that they are not offset by gains in subsequent years.
The estimated net loss and prior service cost that will be amortized from AOCI into net periodic pension cost for the U. S.  plans during the next fiscal year are expected to be $490 million and $34 million, respectively.
NET PERIODIC PENSION EXPENSE Service cost is the actuarial present value of benefits attributed by the plans’ benefit formula to services rendered by employees during the year.
Interest cost represents the increase in the projected benefit obligation, which is a discounted amount, due to the passage of time.
The expected return on plan assets reflects the computed amount of current-year earnings from the investment of plan assets using an estimated long-term rate of return.
Net periodic pension expense for qualified and nonqualified U. S.  defined benefit plans comprised the following:
## Table 6 ##
The increase in 2012 pension expense reflects a decrease in the discount rate from 5.60% in 2011 to 5.10% in 2012, a lower expected return on assets assumption of 8.00% in 2012 compared with 8.25% in 2011 and the acquisition of Temple-Inland.
ASSUMPTIONS International Paper evaluates its actuarial assumptions annually as of December 31 (the measurement date) and considers changes in these long-term factors based upon market conditions and the requirements for employers’ accounting for pensions.
These assumptions are used to calculate benefit obligations as of December 31 of the current year and pension expense to be recorded in the following year (i. e. , the discount rate used to determine the benefit obligation as of December 31, 2012 was also the discount rate used to determine net pension expense for the 2013 year).
Major actuarial assumptions used in determining the benefit obligations and net periodic pension cost for our defined benefit plans are presented in the following table:
(b) Includes $14 million recorded in Other current assets and $2 million recorded in Deferred charges and other assets in the accompanying consolidated balance sheet.
(c) Included in Other accrued liabilities in the accompanying consolidated balance sheet.
(d) Includes $4 million recorded in Other accrued liabilities and $3 million recorded in Other liabilities in the accompanying consolidated balance sheet.
The above contracts are subject to enforceable master netting arrangements that provide rights of offset with each counterparty when amounts are payable on the same date in the same currency or in the case of certain specified defaults.
Management has made an accounting policy election to not offset the fair value of recognized derivative assets and derivative liabilities in the consolidated balance sheet.
The amounts owed to the counterparties and owed to the Company are considered immaterial with respect to each counterparty and in the aggregate with all counterparties.
Credit-Risk-Related Contingent Features International Paper evaluates credit risk by monitoring its exposure with each counterparty to ensure that exposure stays within acceptable policy limits.
Credit risk is also mitigated by contractual provisions with the majority of our banks.
Certain of the contracts include a credit support annex that requires the posting of collateral by the counterparty or International Paper based on each party’s rating and level of exposure.
Based on the Company’s current credit rating, the collateral threshold is generally $15 million.
If the lower of the Company’s credit rating by Moody’s or S&P were to drop below investment grade, the Company would be required to post collateral for all of its derivatives in a net liability position, although no derivatives would terminate.
The fair values of derivative instruments containing credit-risk-related contingent features in a net liability position were $1 million as of December 31, 2015 and December 31, 2014, respectively.
The Company was not required to post any collateral as of December 31, 2015 or 2014.
NOTE 15 CAPITAL STOCK The authorized capital stock at both December 31, 2015 and 2014, consisted of 990,850,000 shares of common stock, $1 par value; 400,000 shares of cumulative $4 preferred stock, without par value (stated value $100 per share); and 8,750,000 shares of serial preferred stock, $1 par value.
The serial preferred stock is issuable in one or more series by the Board of Directors without further shareholder action.
The following is a rollforward of shares of common stock for the three years ended December 31, 2015, 2014 and 2013:

<table><tr><td><i>In millions</i></td><td>2006</td><td>2005</td><td>2004</td></tr><tr><td>Printing Papers</td><td>$537</td><td>$592</td><td>$453</td></tr><tr><td>Industrial Packaging</td><td>257</td><td>180</td><td>161</td></tr><tr><td>Consumer Packaging</td><td>116</td><td>126</td><td>198</td></tr><tr><td>Distribution</td><td>6</td><td>9</td><td>5</td></tr><tr><td>Forest Products</td><td>72</td><td>66</td><td>76</td></tr><tr><td>Subtotal</td><td>988</td><td>973</td><td>893</td></tr><tr><td>Corporate and other</td><td>21</td><td>19</td><td>32</td></tr><tr><td>Total from continuing operations</td><td>$1,009</td><td>$992</td><td>$925</td></tr></table>
<table><tr><td><i>In millions</i></td><td colspan="2"> 2007</td><td>2006</td><td>2005</td></tr><tr><td>Insurance settlements</td><td> $</td><td> –</td><td>$22</td><td>$334</td></tr><tr><td>Income recognized</td><td> </td><td> –</td><td>19</td><td>258</td></tr><tr><td>Cash settlements received, net</td><td> </td><td> 64</td><td>80</td><td>114</td></tr></table>
<table><tr><td><i>In millions at December 31</i></td><td> 2007</td><td>2006</td></tr><tr><td>Raw materials</td><td>$320</td><td>$265</td></tr><tr><td>Finished pulp, paper and packaging products</td><td>1,413</td><td>1,341</td></tr><tr><td>Operating supplies</td><td>308</td><td>271</td></tr><tr><td>Other</td><td>30</td><td>32</td></tr><tr><td> Inventories</td><td>$2,071</td><td>$1,909</td></tr></table>
<table><tr><td><i>In millions at December 31</i></td><td> 2007</td><td>2006</td></tr><tr><td>Pulp, paper and packaging facilities</td><td></td><td></td></tr><tr><td>Mills</td><td>$18,579</td><td>$16,665</td></tr><tr><td>Packaging plants</td><td>5,205</td><td>5,093</td></tr><tr><td>Other plants, properties and equipment</td><td>1,262</td><td>1,285</td></tr><tr><td>Gross cost</td><td>25,046</td><td>23,043</td></tr><tr><td>Less: Accumulated depreciation</td><td>14,905</td><td>14,050</td></tr><tr><td> Plants, properties and equipment, net</td><td>$10,141</td><td>$8,993</td></tr></table>
<table><tr><td>In millions</td><td>U.S. Plans</td><td>Non-U.S.Plans</td></tr><tr><td>Current year actuarial (gain) loss</td><td>$1,494</td><td>$24</td></tr><tr><td>Amortization of actuarial loss</td><td>-307</td><td>—</td></tr><tr><td>Current year prior service cost</td><td>20</td><td>—</td></tr><tr><td>Amortization of prior service cost</td><td>-32</td><td>—</td></tr><tr><td>Settlements</td><td>—</td><td>—</td></tr><tr><td></td><td>$1,175</td><td>$24</td></tr></table>
<table><tr><td></td><td colspan="2">2012</td><td colspan="2">2011</td></tr><tr><td>In millions</td><td>U.S.Plans</td><td>Non-U.S.Plans</td><td>U.S.Plans</td><td>Non-U.S.Plans</td></tr><tr><td>Projected benefit obligation</td><td>$14,201</td><td>$200</td><td>$10,555</td><td>$40</td></tr><tr><td>Accumulated benefit obligation</td><td>13,772</td><td>188</td><td>10,275</td><td>33</td></tr><tr><td>Fair value of plan assets</td><td>10,111</td><td>143</td><td>8,185</td><td>2</td></tr></table>
<table><tr><td>In millions</td><td>U.S. Plans</td><td>2012 Non- U.S. Plans</td><td>U.S. Plans</td><td>2011 Non- U.S. Plans</td><td>U.S. Plans</td><td>2010 Non- U.S. Plans</td></tr><tr><td>Service cost</td><td>$152</td><td>$3</td><td>$121</td><td>$2</td><td>$116</td><td>$3</td></tr><tr><td>Interest cost</td><td>604</td><td>12</td><td>544</td><td>12</td><td>541</td><td>12</td></tr><tr><td>Expected return on plan assets</td><td>-753</td><td>-12</td><td>-713</td><td>-12</td><td>-631</td><td>-11</td></tr><tr><td>Actuarial loss / (gain)</td><td>307</td><td>—</td><td>212</td><td>—</td><td>174</td><td>—</td></tr><tr><td>Amortization of prior service cost</td><td>32</td><td>—</td><td>31</td><td>—</td><td>31</td><td>—</td></tr><tr><td>Curtailment gain</td><td>—</td><td>—</td><td>—</td><td>—</td><td>—</td><td>-2</td></tr><tr><td>Settlement gain</td><td>—</td><td>—</td><td>—</td><td>-1</td><td>—</td><td>-2</td></tr><tr><td>Net periodic pension expense</td><td>$342</td><td>$3</td><td>195</td><td>$1</td><td>$231</td><td>$—</td></tr></table>

Question: What is the sum of Finished pulp, paper and packaging products of 2007, Accumulated benefit obligation of 2011 U.S.Plans, and Mills of 2006 ?
Answer: 28353