The table below summarizes stock option activity for the year ended December 31, 2013:
## Table 0 ##
The following table summarizes additional information regarding stock options exercised during the years ended December 31, 201 3, 2012 and 2011:
## Table 1 ##
Restricted Stock Units During 2010, the Company granted selected employees 255 restricted stock units with internal performance measures and, separately, certain market thresholds.
These awards vested in January 2013.
The terms of the grants specified that if certain performance on internal measures and market thresholds were achieved, the restricted stock units would vest; if performance were surpassed, up to 175% of the target awards would be distributed; and if performance thresholds were not met, awards would be cancelled.
In January 2013, an additional 148 restricted stock units were granted and distributed because performance was exceeded and 19 restricted stock units were cancelled because performance thresholds were not met.
In 2013, 2012 and 2011, the Company granted restricted stock units , both with and without performance conditions to certain employees under the Plan.
The restricted stock units without performance conditions vest ratably over the three-year service period beginning January 1 of the year of the grant and the restricted stock units with performance conditions vest ratably over the three-year performance period beginning January 1 of the year of grant (the “Performance Period”).
Distribution of the performance shares is contingent upon the achievement of internal performance measures and, separately, certain market thresholds over the Performance Period.
During 2013, 2012 and 2011, the Company granted restricted stock units to non-employee directors under the Plan.
The restricted stock units vested on the date of grant; however, distribution of the shares will be made within 30 days of the earlier of (a) 15 months after grant date or (b) the participant’s separation from service.
Because these restricted stock units vested on grant date, the total grant date fair value was recorded in operation and maintenance expense included in the expense table above on the grant date.
Restricted stock units generally vest over periods ranging from one to three years.
Restricted stock units granted with service-only conditions and those with internal performance measures are valued at the market value of the Company’s common stock on the date of grant.
Restricted stock units granted with market conditions are valued using a Monte Carlo model.
Expected volatility is based on historical volatilities of traded common stock of the Company and comparative companies using daily stock prices over the past three years.
The expected term is three years and the risk-free interest rate is based on the three-year U. S.  Treasury rate in
The Company had capital loss carryforwards for federal income tax purposes of $3,844 and $4,357 at December 31, 2013 and 2012, respectively.
The Company has recognized a full valuation allowance for the capital loss carryforwards because the Company does not believe these losses are more likely than not to be recovered.
The Company files income tax returns in the United States federal jurisdiction and various state and foreign jurisdictions.
With few exceptions, the Company is no longer subject to U. S.  federal, state or local or non-U.
S income tax examinations by tax authorities for years before 2007.
The Company has state income tax examinations in progress and does not expect material adjustments to result.
The Patient Protection and Affordable Care Act (the “PPACA”) became law on March 23, 2010, and the Health Care and Education Reconciliation Act of 2010 became law on March 30, 2010, which makes various amendments to certain aspects of the PPACA (together, the “Acts”).
The PPACA effectively changes the tax treatment of federal subsidies paid to sponsors of retiree health benefit plans that provide a benefit that is at least actuarially equivalent to the benefits under Medicare Part D.  The Acts effectively make the subsidy payments taxable in tax years beginning after December 31, 2012 and as a result, the Company followed its original accounting for the underfunded status of the other postretirement benefits for the Medicare Part D adjustment and recorded a reduction in deferred tax assets and an increase in its regulatory assets amounting to $6,241 and $6,432 at December 31, 2013 and 2012, respectively.
The following table summarizes the changes in the Company’s gross liability, excluding interest and penalties, for unrecognized tax benefits:
## Table 2 ##
During the second quarter of 2013, the Company adopted updated income tax guidance, and as a result, reclassified as of December 31, 2012 $74,360 of unrecognized tax benefit from other long-term liabilities to deferred income taxes to conform to the current presentation in the accompanying Consolidated Balance Sheets.
The total balance in the table above does not include interest and penalties of $242 and $260 as of December 31, 2013 and 2012, respectively, which is recorded as a component of income tax expense.
The majority of the increased tax position is attributable to temporary differences.
The increase in 2013 current period tax positions related primarily to the Company’s change in tax accounting method filed in 2008 for repair and maintenance costs on its utility assets.
The Company does not anticipate material changes to its unrecognized tax benefits within the next year.
If the Company sustains all of its positions at December 31, 2013 and 2012, an unrecognized tax benefit of $7,439 and $7,532, respectively, excluding interest and penalties, would impact the Company’s effective tax rate.
Recurring Fair Value Measurements The following table presents assets and liabilities measured and recorded at fair value on a recurring basis and their level within the fair value hierarchy as of December 31, 2013 and 2012, respectively:
## Table 3 ##
## Table 4 ##
Restricted funds—The Company’s restricted funds primarily represent proceeds received from financings for the construction and capital improvement of facilities and from customers for future services under operations and maintenance projects.
The proceeds of these financings are held in escrow until the designated expenditures are incurred.
Restricted funds expected to be released within twelve months subsequent to year end are classified as current.
Rabbi trust investments—The Company’s rabbi trust investments consist primarily of fixed income investments from which supplemental executive retirement plan benefits are paid.
The Company includes these assets in other long-term assets.
Deposits—Deposits include escrow funds and certain other deposits held in trust.
The Company includes cash deposits in other current assets.
Deferred compensation obligations—The Company’s deferred compensation plans allow participants to defer certain cash compensation into notional investment accounts.
The Company includes such plans in other long-term liabilities.
The value of the Company’s deferred compensation obligations is based on the market value of the participants’ notional investment accounts.
The notional investments are comprised primarily of mutual funds, which are based on observable market prices.
streamlining and vacancies, some of which have been back-filled with temporary labor and therefore included within contracted services in the operating supplies and services category below.
Partially offsetting the decrease was higher costs resulting from wage increases, higher stock-based compensation expense as well as increased costs due to the addition of employees from our New York acquisition.
The reduction in group insurance expense is mainly attributable to lower headcount as a result of vacancies, a decrease in the overall cost per person, as well as higher capitalization rates.
The decrease in pension expense was primarily due to decreased contributions in certain of our regulated operating companies whose costs are recovered based on our funding policy, which is to fund at least the greater of the minimum amount required by the Employee Retirement Income Security Act of 1974 or the normal cost.
Operating supplies and services include expenses for office operation, legal and other professional services, including transportation expenses, information systems rental charges and other office equipment rental charges.
Overall, these costs increased $23.7 million, or 12.7%, for the year ended December 31, 2012 compared to the same period in 2011.
## Table 5 ##
The overall increase in operating supplies and services was primarily due to increased contracted services and higher other operating supplies and services.
The contracted services increase was mainly due to incremental costs associated with the backfilling of positions, including those vacated by employees who are assigned to our business transformation project; the use of contractors for other specific projects, the intent of which is to improve processes and operating efficiency and effectiveness over the long-term; and lastly additional costs resulting from the roll-out and stabilization of our ERP in the third quarter of 2012.
The increase in the other operating supplies and services costs is primarily related to the roll-out and stabilization of the ERP in addition to incremental expenses associated with our New York acquisition of $1.1 million, and an increase of $1.5 million for community relations and customer education in order to communicate the importance of water conservation.
Additionally, 2011 included a reduction of $2.2 million for an anticipated insurance recovery of expenses incurred as a result of severe weather storms, in particular Hurricane Irene, which is partially offset by a reduction recorded in 2012 of $1.0 million in anticipated insurance recovery of expenses incurred as a result of Hurricane Sandy.
Partially offsetting the increase in other operating supplies and services was a $2.1 million credit adjustment recorded in 2012 resulting from the finalization of rate decisions in California.
Maintenance materials and services, which includes emergency repair as well as costs for preventive maintenance, increased $8.0 million, or 10.9%, for 2012 compared to 2011.

<table><tr><td></td><td>Shares</td><td>Weighted-Average Exercise Price (per share)</td><td>Weighted-Average Remaining Life (years)</td><td>Aggregate Intrinsic Value</td></tr><tr><td>Options outstanding at January1, 2013</td><td>2,635</td><td>$25.77</td><td></td><td></td></tr><tr><td>Granted</td><td>348</td><td>39.60</td><td></td><td></td></tr><tr><td>Forfeited or expired</td><td>-68</td><td>33.69</td><td></td><td></td></tr><tr><td>Exercised</td><td>-860</td><td>23.49</td><td></td><td></td></tr><tr><td>Options outstanding at December 31, 2013</td><td>2,055</td><td>$28.80</td><td>4.0</td><td>$27,660</td></tr><tr><td>Exercisable at December 31, 2013</td><td>1,187</td><td>$24.48</td><td>3.1</td><td>$21,098</td></tr></table>
<table><tr><td></td><td>2013</td><td>2012</td><td>2011</td></tr><tr><td>Intrinsic value</td><td>$15,102</td><td>$14,515</td><td>$3,026</td></tr><tr><td>Exercise proceeds</td><td>20,211</td><td>22,112</td><td>8,991</td></tr><tr><td>Income tax benefit</td><td>4,383</td><td>4,017</td><td>511</td></tr></table>
<table><tr><td>Balance at January 1, 2012</td><td>$158,578</td></tr><tr><td>Increases in current period tax positions</td><td>40,620</td></tr><tr><td>Decreases in prior period measurement of tax positions</td><td>-18,205</td></tr><tr><td>Balance at December 31, 2012</td><td>$180,993</td></tr><tr><td>Increases in current period tax positions</td><td>27,229</td></tr><tr><td>Decreases in prior period measurement of tax positions</td><td>-30,275</td></tr><tr><td>Balance at December 31, 2013</td><td>$177,947</td></tr></table>
<table><tr><td></td><td colspan="4">At Fair Value as of December 31, 2013</td></tr><tr><td>Recurring Fair Value Measures</td><td>Level 1</td><td>Level 2</td><td>Level 3</td><td>Total</td></tr><tr><td>Assets:</td><td></td><td></td><td></td><td></td></tr><tr><td>Restricted funds</td><td>$29,259</td><td>$0</td><td>0</td><td>$29,259</td></tr><tr><td>Rabbi trust investments</td><td>0</td><td>444</td><td>0</td><td>444</td></tr><tr><td>Deposits</td><td>1,901</td><td>0</td><td>0</td><td>1,901</td></tr><tr><td>Mark-to-market derivative asset</td><td>0</td><td>4,776</td><td>0</td><td>4,776</td></tr><tr><td>Total assets</td><td>31,160</td><td>5,220</td><td>0</td><td>36,380</td></tr><tr><td>Liabilities:</td><td></td><td></td><td></td><td></td></tr><tr><td>Deferred compensation obligation</td><td>0</td><td>11,928</td><td>0</td><td>11,928</td></tr><tr><td>Mark-to-market derivative liability</td><td>0</td><td>1,276</td><td>0</td><td>1,276</td></tr><tr><td>Total liabilities</td><td>0</td><td>13,204</td><td>0</td><td>13,204</td></tr><tr><td>Total net assets (liabilities)</td><td>$31,160</td><td>$-7,984</td><td>0</td><td>$23,176</td></tr></table>
<table><tr><td></td><td colspan="4">At Fair Value as of December 31, 2012</td></tr><tr><td>Recurring Fair Value Measures</td><td>Level 1</td><td>Level 2</td><td>Level 3</td><td>Total</td></tr><tr><td>Assets:</td><td></td><td></td><td></td><td></td></tr><tr><td>Restricted funds</td><td>$40,547</td><td>$0</td><td>0</td><td>$40,547</td></tr><tr><td>Rabbi trust investments</td><td>0</td><td>481</td><td>0</td><td>481</td></tr><tr><td>Deposits</td><td>2,103</td><td>0</td><td>0</td><td>2,103</td></tr><tr><td>Mark-to-market derivative asset</td><td>0</td><td>7,909</td><td>0</td><td>7,909</td></tr><tr><td>Total assets</td><td>42,650</td><td>8,390</td><td>0</td><td>51,040</td></tr><tr><td>Liabilities:</td><td></td><td></td><td></td><td></td></tr><tr><td>Deferred compensation obligation</td><td>0</td><td>10,237</td><td>0</td><td>$10,237</td></tr><tr><td>Total liabilities</td><td>0</td><td>10,237</td><td>0</td><td>10,237</td></tr><tr><td>Total net assets (liabilities)</td><td>$42,650</td><td>$-1,847</td><td>0</td><td>$40,803</td></tr></table>
<table><tr><td></td><td colspan="4">For the Years Ended December 31,</td></tr><tr><td></td><td>2012</td><td>2011</td><td>Increase (Decrease)</td><td>Percentage</td></tr><tr><td></td><td colspan="4">(Dollars in thousands)</td></tr><tr><td>Contracted services</td><td>$87,675</td><td>$72,851</td><td>$14,824</td><td>20.3%</td></tr><tr><td>Office supplies and services</td><td>49,354</td><td>46,783</td><td>2,571</td><td>5.5%</td></tr><tr><td>Transportation</td><td>22,917</td><td>24,915</td><td>-1,998</td><td>-8.0%</td></tr><tr><td>Rents</td><td>16,943</td><td>15,619</td><td>1,324</td><td>8.5%</td></tr><tr><td>Other</td><td>34,058</td><td>27,047</td><td>7,011</td><td>25.9%</td></tr><tr><td>Total</td><td>$210,947</td><td>$187,215</td><td>$23,732</td><td>12.7%</td></tr></table>

Question: what is the he company 2019s gross liability at the end of 2013 if including interest and penalties?
Answer: 178189