majority of the increased tax position is attributable to temporary differences.
The increase in 2014 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 plant.
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, 2014 and 2013, an unrecognized tax benefit of $9,444 and $7,439, respectively, excluding interest and penalties, would impact the Company’s effective tax rate.
The following table summarizes the changes in the Company’s valuation allowance:
## Table 0 ##
Included in 2013 is a discrete tax benefit totaling $2,979 associated with an entity re-organization within the Company’s Market-Based Operations segment that allowed for the utilization of state net operating loss carryforwards and the release of an associated valuation allowance.
Note 13: Employee Benefits Pension and Other Postretirement Benefits The Company maintains noncontributory defined benefit pension plans covering eligible employees of its regulated utility and shared services operations.
Benefits under the plans are based on the employee’s years of service and compensation.
The pension plans have been closed for all employees.
The pension plans were closed for most employees hired on or after January 1, 2006.
Union employees hired on or after January 1, 2001 had their accrued benefit frozen and will be able to receive this benefit as a lump sum upon termination or retirement.
Union employees hired on or after January 1, 2001 and non-union employees hired on or after January 1, 2006 are provided with a 5.25% of base pay defined contribution plan.
The Company does not participate in a multiemployer plan.
The Company’s pension funding practice is to contribute at least the greater of the minimum amount required by the Employee Retirement Income Security Act of 1974 or the normal cost.
Further, the Company will consider additional contributions if needed to avoid “at risk” status and benefit restrictions under the Pension Protection Act of 2006.
The Company may also consider increased contributions, based on other financial requirements and the plans’ funded position.
Pension plan assets are invested in a number of actively managed and commingled funds including equity and bond funds, fixed income securities, guaranteed interest contracts with insurance companies, real estate funds and real estate investment trusts (“REITs”).
Pension expense in excess of the amount contributed to the pension plans is deferred by certain regulated subsidiaries pending future recovery in rates charged for utility services as contributions are made to the plans.
(See Note 6) The Company also has unfunded noncontributory supplemental non-qualified pension plans that provide additional retirement benefits to certain employees.
WASTE MANAGEMENT, INC.  NOTES TO CONSOLIDATED FINANCIAL STATEMENTS — (Continued) CONDENSED CONSOLIDATING STATEMENTS OF CASH FLOWS
## Table 1 ##
(a) These percentages are calculated by dividing the amount of the current year increase by the prior year’s related business revenue adjusted to exclude the impacts of current year divestitures ($130 million and $320 million for 2008 and 2007, respectively).
The table below summarizes the related business revenues for each year, which were used to calculate the percentages of related business:
## Table 2 ##
(b) These percentages are calculated by dividing the amount of the current year increase or decrease by the prior year’s total company revenue ($13,310 million and $13,363 million for 2008 and 2007, respectively) adjusted to exclude the impacts of current year divestitures ($130 million and $320 million for 2008 and 2007, respectively).
Base Business — Yield on base business reflects the effect on our revenue from the pricing activities of our collection, transfer, disposal and waste-to-energy operations, exclusive of volume changes.
Revenue growth from base business yield includes not only price and environmental and service fee increases, but also (i) certain average price changes related to the overall mix of services, which are due to both the types of services provided and the geographic locations where our services are provided; (ii) changes in average price from new and lost business; and (iii) price decreases to retain customers.
In both 2008 and 2007, our pricing excellence initiative was the primary contributor to our revenue growth from base business yield.
Although our pricing programs are contributing to yield improvements in each of our core solid waste lines of business, the increase in revenue from base business yield has been driven by our collection operations in each reported period.
Increased collection revenues due to yield were more than offset by revenue declines from lower collection volumes.
However, we continue to find that, in spite of collection volume declines, increased yield on base business and a focus on controlling variable costs provide notable margin improvements and earnings expansion in our collection line of business.
Throughout 2008 and 2007, we also experienced increases in revenue due to yield on base business from our pricing excellence initiative at our transfer stations and the municipal solid waste streams at our landfills.
The increases in transfer station revenues have been the most significant in the Eastern portion of the United States.
At our landfills, municipal solid waste revenue growth from yield has been the most significant in our Southern Group, although the Midwest and Western Groups also provided notable revenue growth from yield in this line of business.
In 2007, we also experienced increases in revenue due to yield on base business in the special waste and construction and demolition waste streams at our landfills.
In addition to the revenue growth provided by our pricing initiative, we saw an increase in revenue from yield at our waste-to-energy facilities in 2008.
This increase was largely due to annual rate increases for electricity under long-term contracts and favorable energy market pricing, which is generally indexed to natural gas prices.
Revenues from our environmental fee, which is included in base business yield, were $181 million, $121 million and $76 million for the years ended December 31, 2008, 2007 and 2006, respectively.
Commodity — For the first nine months of 2008, revenues increased $178 million due to higher recycling prices as compared with the prior year period.
However, during the fourth quarter of 2008, a rapid decline in commodity prices due to a significant decrease in the demand for commodities both domestically and

<table><tr><td>Balance at January 1, 2012</td><td>$21,579</td></tr><tr><td>Increases in current period tax positions</td><td>—</td></tr><tr><td>Decreases in current period tax positions</td><td>-2,059</td></tr><tr><td>Balance at December 31, 2012</td><td>$19,520</td></tr><tr><td>Increases in current period tax positions</td><td>—</td></tr><tr><td>Decreases in current period tax positions</td><td>-5,965</td></tr><tr><td>Balance at December 31, 2013</td><td>$13,555</td></tr><tr><td>Increases in current period tax positions</td><td>—</td></tr><tr><td>Decreases in current period tax positions</td><td>-3,176</td></tr><tr><td>Balance at December 31, 2014</td><td>$10,379</td></tr></table>
<table><tr><td></td><td>WMI</td><td>WM Holdings</td><td>Non-Guarantor Subsidiaries</td><td>Eliminations</td><td>Consolidated</td></tr><tr><td> Year Ended December 31, 2008</td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Cash flows from operating activities:</td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Net income</td><td>$1,087</td><td>$1,254</td><td>$1,278</td><td>$-2,532</td><td>$1,087</td></tr><tr><td>Equity in earnings of subsidiaries, net of taxes</td><td>-1,254</td><td>-1,278</td><td>—</td><td>2,532</td><td>—</td></tr><tr><td>Other adjustments</td><td>-22</td><td>-16</td><td>1,526</td><td>—</td><td>1,488</td></tr><tr><td>Net cash provided by (used in) operating activities</td><td>-189</td><td>-40</td><td>2,804</td><td>—</td><td>2,575</td></tr><tr><td>Cash flows from investing activities:</td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Acquisition of businesses, net of cash acquired</td><td>—</td><td>—</td><td>-280</td><td>—</td><td>-280</td></tr><tr><td>Capital expenditures</td><td>—</td><td>—</td><td>-1,221</td><td>—</td><td>-1,221</td></tr><tr><td>Proceeds from divestitures of businesses (net of cash divested) and other sales of assets</td><td>—</td><td>—</td><td>112</td><td>—</td><td>112</td></tr><tr><td>Net receipts from restricted trust and escrow accounts and other, net</td><td>-2</td><td>—</td><td>208</td><td>—</td><td>206</td></tr><tr><td>Net cash used in investing activities</td><td>-2</td><td>—</td><td>-1,181</td><td>—</td><td>-1,183</td></tr><tr><td>Cash flows from financing activities:</td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>New borrowings</td><td>944</td><td>—</td><td>581</td><td>—</td><td>1,525</td></tr><tr><td>Debt repayments</td><td>-760</td><td>-244</td><td>-781</td><td>—</td><td>-1,785</td></tr><tr><td>Common stock repurchases</td><td>-410</td><td>—</td><td>—</td><td>—</td><td>-410</td></tr><tr><td>Cash dividends</td><td>-531</td><td>—</td><td>—</td><td>—</td><td>-531</td></tr><tr><td>Exercise of common stock options and warrants</td><td>37</td><td>—</td><td>—</td><td>—</td><td>37</td></tr><tr><td>Minority interest distributions paid and other</td><td>7</td><td>—</td><td>-99</td><td>—</td><td>-92</td></tr><tr><td>(Increase) decrease in intercompany and investments, net</td><td>938</td><td>284</td><td>-1,290</td><td>68</td><td>—</td></tr><tr><td>Net cash provided by (used in) financing activities</td><td>225</td><td>40</td><td>-1,589</td><td>68</td><td>-1,256</td></tr><tr><td>Effect of exchange rate changes on cash and cash equivalents</td><td>—</td><td>—</td><td>-4</td><td>—</td><td>-4</td></tr><tr><td>Increase in cash and cash equivalents</td><td>34</td><td>—</td><td>30</td><td>68</td><td>132</td></tr><tr><td>Cash and cash equivalents at beginning of period</td><td>416</td><td>—</td><td>—</td><td>-68</td><td>348</td></tr><tr><td>Cash and cash equivalents at end of period</td><td>$450</td><td>$—</td><td>$30</td><td>$—</td><td>$480</td></tr><tr><td> Year Ended December 31, 2007</td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Cash flows from operating activities:</td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Net income</td><td>$1,163</td><td>$1,347</td><td>$1,389</td><td>$-2,736</td><td>$1,163</td></tr><tr><td>Equity in earnings of subsidiaries, net of taxes</td><td>-1,347</td><td>-1,389</td><td>—</td><td>2,736</td><td>—</td></tr><tr><td>Other adjustments</td><td>-53</td><td>-3</td><td>1,332</td><td>—</td><td>1,276</td></tr><tr><td>Net cash provided by (used in) operating activities</td><td>-237</td><td>-45</td><td>2,721</td><td>—</td><td>2,439</td></tr><tr><td>Cash flows from investing activities:</td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Acquisition of businesses, net of cash acquired</td><td>—</td><td>—</td><td>-90</td><td>—</td><td>-90</td></tr><tr><td>Capital expenditures</td><td>—</td><td>—</td><td>-1,211</td><td>—</td><td>-1,211</td></tr><tr><td>Proceeds from divestitures of businesses (net of cash divested) and other sales of assets</td><td>—</td><td>—</td><td>278</td><td>—</td><td>278</td></tr><tr><td>Purchases of short-term investments</td><td>-1,220</td><td>—</td><td>—</td><td>—</td><td>-1,220</td></tr><tr><td>Proceeds from sales of short-term investments</td><td>1,404</td><td>—</td><td>—</td><td>—</td><td>1,404</td></tr><tr><td>Net receipts from restricted trust and escrow accounts and other, net</td><td>—</td><td>-4</td><td>82</td><td>—</td><td>78</td></tr><tr><td>Net cash provided by (used in) investing activities</td><td>184</td><td>-4</td><td>-941</td><td>—</td><td>-761</td></tr><tr><td>Cash flows from financing activities:</td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>New borrowings</td><td>300</td><td>—</td><td>644</td><td>—</td><td>944</td></tr><tr><td>Debt repayments</td><td>-352</td><td>—</td><td>-848</td><td>—</td><td>-1,200</td></tr><tr><td>Common stock repurchases</td><td>-1,421</td><td>—</td><td>—</td><td>—</td><td>-1,421</td></tr><tr><td>Cash dividends</td><td>-495</td><td>—</td><td>—</td><td>—</td><td>-495</td></tr><tr><td>Exercise of common stock options and warrants</td><td>142</td><td>—</td><td>—</td><td>—</td><td>142</td></tr><tr><td>Minority interest distributions paid and other</td><td>26</td><td>—</td><td>58</td><td>—</td><td>84</td></tr><tr><td>(Increase) decrease in intercompany and investments, net</td><td>1,594</td><td>49</td><td>-1,636</td><td>-7</td><td>—</td></tr><tr><td>Net cash provided by (used in) financing activities</td><td>-206</td><td>49</td><td>-1,782</td><td>-7</td><td>-1,946</td></tr></table>
<table><tr><td></td><td colspan="2"> Denominator</td></tr><tr><td></td><td> 2008</td><td> 2007</td></tr><tr><td>Related business revenues:</td><td></td><td></td></tr><tr><td>Solid waste</td><td>$10,715</td><td>$10,877</td></tr><tr><td>Waste-to-energy</td><td>693</td><td>716</td></tr><tr><td>Base business</td><td>11,408</td><td>11,593</td></tr><tr><td>Commodity</td><td>1,180</td><td>893</td></tr><tr><td>Electricity (IPPs)</td><td>74</td><td>75</td></tr><tr><td>Fuel surcharges and mandated fees</td><td>518</td><td>482</td></tr><tr><td>Total Company</td><td>$13,180</td><td>$13,043</td></tr></table>

Question: What is the average amount of Balance at December 31, 2012, and Equity in earnings of subsidiaries, net of taxes of Eliminations ?
Answer: 11026