Productivity Initiatives During 2008, the Company announced a transformation effort centered on productivity initiatives to provide additional flexibility to invest for growth.
The initiatives impacted a number of areas, including aggressively managing operating expenses supported by lean techniques; redesigning key processes to drive standardization and effectiveness; better leveraging our size and scale; and driving savings in indirect costs through the implementation of a ‘‘procure-to-pay’’ program.
In 2011, we completed this program.
The Company has incurred total pretax expenses of $498 million related to these productivity initiatives since they commenced in the first quarter of 2008.
These expenses were recorded in the line item other operating charges in our consolidated statements of income.
Refer to Note 19 for the impact these charges had on our operating segments.
Outside services reported in the table below primarily relate to expenses in connection with legal, outplacement and consulting activities.
Other direct costs reported in the table below include, among other items, internal and external costs associated with the development, communication, administration and implementation of these initiatives and accelerated depreciation on certain fixed assets.
The following table summarizes the balance of accrued expenses related to productivity initiatives and the changes in the accrued amounts (in millions):
## Table 0 ##
Integration Initiatives Integration of CCE’s former North America Business In 2010, we acquired CCE’s former North America business and began an integration initiative to develop, design and implement our future operating framework.
Upon completion of the CCE transaction, we combined the management of the acquired North America business with the management of our existing foodservice business; Minute Maid and Odwalla juice businesses; North America supply chain operations; and Company-owned bottling operations in Philadelphia, Pennsylvania, into a unified bottling and customer service organization called Coca-Cola Refreshments, or CCR.
In addition, we reshaped our remaining CCNA operations into an organization that primarily provides franchise leadership and consumer marketing and innovation for the North American market.
As a result of the transaction and related reorganization, our North American businesses operate as aligned and agile organizations with distinct capabilities, responsibilities and strengths.
In 2011, we completed this program.
The Company has incurred total pretax expenses of $487 million related to this initiative since the plan commenced in the fourth quarter of 2010.
These expenses were recorded in the line item other operating charges in our consolidated statements of income.
Refer to Note 19 for the impact these charges had on our operating segments.
Outside services reported in the table below primarily relate to expenses in connection with legal, outplacement and consulting activities.
Other direct costs reported in the table below include, among other items, internal and external costs associated with the development, design and implementation of our future operating framework; contract termination fees; and relocation costs.
heading ‘‘Liquidity, Capital Resources and Financial Position’’ below for information related to these contributions.
Refer to the heading ‘‘Critical Accounting Policies and Estimates — Pension Plan Valuations’’ above and Note 13 of Notes to Consolidated Financial Statements for additional information related to the discount rates used by the Company.
As of December 31, 2012, we had $467 million of total unrecognized compensation cost related to nonvested share-based compensation arrangements granted under our plans.
This cost is expected to be recognized over a weighted-average period of 1.8 years as stock-based compensation expense.
This expected cost does not include the impact of any future stock-based compensation awards.
Refer to Note 12 of Notes to Consolidated Financial Statements.
Year Ended December 31, 2011, versus Year Ended December 31, 2010 Selling, general and administrative expenses increased $4,228 million, or 32 percent.
Foreign currency fluctuations increased selling, general and administrative expenses by 3 percent.
The decrease in stock-based compensation expense was primarily related to the impact of modifications made to certain replacement performance share unit awards on our prior year results, partially offset by higher estimated payouts tied to performance in conjunction with our long-term incentive compensation programs.
Advertising expenses increased during the year and reflect the Company’s continued investment in the health and strength of our brands and building market execution capabilities.
The increase in bottling and distribution expenses was primarily due to the full year impact of consolidating CCE’s former North America business in addition to our continued investments in our other bottling operations around the world.
This increase was partially offset by the full year impact of the sale of our Norwegian and Swedish bottling operations to New CCE during the fourth quarter of 2010.
Other operating expenses decreased during the year, partially reflecting the impact of the Company’s productivity and integration initiatives.
Other Operating Charges Other operating charges incurred by operating segment were as follows (in millions):
## Table 1 ##
In 2012, the Company incurred other operating charges of $447 million, which primarily consisted of $270 million associated with the Company’s productivity and reinvestment program; $163 million related to the Company’s other restructuring and integration initiatives; $20 million due to changes in the Company’s ready-to-drink tea strategy as a result of our U. S.  license agreement with Nestl′e terminating at the end of 2012; and $8 million due to costs associated with the Company detecting carbendazim in orange juice imported from Brazil for distribution in the United States.
These charges were partially offset by reversals of $10 million associated with the refinement of previously established accruals related to the Company’s 2008-2011 productivity initiatives, as well as reversals of $6 million associated with the refinement of previously established accruals related to the Company’s integration of CCE’s former North America business.
Refer to Note 19 of Notes to Consolidated Financial Statements for the impact these charges had on our operating segments.
Refer to Note 18 of Notes to Consolidated Financial Statements and see below for further information on the Company’s productivity and reinvestment program, as well as the Company’s other productivity, integration and restructuring initiatives.
In 2011, the Company incurred other operating charges of $732 million, which primarily consisted of $633 million associated with the Company’s productivity, integration and restructuring initiatives; $50 million related to the events in Japan; $35 million of costs associated with the merger of Embotelladoras Arca, S. A.
B.  de C. V.  (‘‘Arca’’) and Grupo Continental S. A.
B.
(‘‘Contal’’); and $10 million associated with the floods in Thailand that impacted the Company’s supply chain operations in the region.
Refer to Note 17 of Notes to Consolidated Financial Statements for additional information related to the merger of Arca and Contal.
Refer to Note 19 of Notes to Consolidated Financial Statements for the impact these charges had on our operating segments.
Refer to Note 18 of Notes to Consolidated Financial Statements and see below for additional information on the Company’s productivity, integration and restructuring initiatives.
In 2010, other investing activities were primarily related to the deconsolidation of certain entities due to the Company’s adoption of new accounting guidance issued by the FASB.
Refer to the heading ‘‘Operations Review — Structural Changes, Acquired Brands and New License Agreements’’ above and Note 1 of Notes to Consolidated Financial Statements for additional information.
The cash flow impact in other investing activities primarily represents the balance of cash and cash equivalents on the deconsolidated entities’ balance sheets as of December 31, 2009.
Cash Flows from Financing Activities Our cash flows provided by (used in) financing activities were as follows (in millions):
## Table 2 ##
Debt Financing Our Company maintains debt levels we consider prudent based on our cash flows, interest coverage ratio and percentage of debt to capital.
We use debt financing to lower our overall cost of capital, which increases our return on shareowners’ equity.
This exposes us to adverse changes in interest rates.
Our interest expense may also be affected by our credit ratings.
As of December 31, 2012, our long-term debt was rated ‘‘AA-’’ by Standard & Poor’s, ‘‘Aa3’’ by Moody’s and ‘‘A+’’ by Fitch.
Our commercial paper program was rated ‘‘A-1+’’ by Standard & Poor’s, ‘‘P-1’’ by Moody’s and ‘‘F-1’’ by Fitch.
In assessing our credit strength, all three agencies consider our capital structure (including the amount and maturity dates of our debt) and financial policies as well as the aggregated balance sheet and other financial information of the Company.
In addition, some rating agencies also consider the financial information of certain bottlers, including New CCE, Coca-Cola Amatil, Coca-Cola Bottling Co.  Consolidated, Coca-Cola FEMSA and Coca-Cola Hellenic.
While the Company has no legal obligation for the debt of these bottlers, the rating agencies believe the strategic importance of the bottlers to the Company’s business model provides the Company with an incentive to keep these bottlers viable.
It is our expectation that the credit rating agencies will continue using this methodology.
If our credit ratings were to be downgraded as a result of changes in our capital structure, our major bottlers’ financial performance, changes in the credit rating agencies’ methodology in assessing our credit strength, or for any other reason, our cost of borrowing could increase.
Additionally, if certain bottlers’ credit ratings were to decline, the Company’s share of equity income could be reduced as a result of the potential increase in interest expense for those bottlers.
We monitor our financial ratios and, as indicated above, the rating agencies consider these ratios in assessing our credit ratings.
Each rating agency employs a different aggregation methodology and has different thresholds for the various financial ratios.
These thresholds are not necessarily permanent, nor are they always fully disclosed to our Company.
Our global presence and strong capital position give us access to key financial markets around the world, enabling us to raise funds at a low effective cost.
This posture, coupled with active management of our mix of short-term and long-term debt and our mix of fixed-rate and variable-rate debt, results in a lower overall cost of borrowing.
Our debt management policies, in conjunction with our share repurchase programs and investment activity, can result in current liabilities exceeding current assets.
Issuances and payments of debt included both short-term and long-term financing activities.
On December 31, 2012, we had $6,314 million in lines of credit available for general corporate purposes.
These backup lines of credit expire at various times from 2013 through 2017.
There were no borrowings under these backup lines of credit during 2012.
These credit facilities are subject to normal banking terms and conditions.
In 2012, the Company had issuances of debt of $42,791 million, which included $40,008 million of issuances of commercial paper and short-term debt with maturities greater than 90 days.
The Company’s total issuances of debt also included long-term debt issuances of $2,783 million, net of related discounts and issuance costs.
?
Net revenues in our Connected Fitness operating segment increased $34.2 million to $53.4 million in 2015 from $19.2 million in 2014 primarily due to revenues generated from our two Connected Fitness acquisitions in 2015 and growth in our existing Connected Fitness business.
Operating income (loss) by segment is summarized below:

<table><tr><td></td><td>Severance Pay and Benefits</td><td>Outside Services</td><td>Other Direct Costs</td><td>Total</td></tr><tr><td>2010</td><td></td><td></td><td></td><td></td></tr><tr><td>Accrued balance as of January 1</td><td>$18</td><td>$9</td><td>$4</td><td>$31</td></tr><tr><td>Costs incurred</td><td>71</td><td>58</td><td>61</td><td>190</td></tr><tr><td>Payments</td><td>-30</td><td>-61</td><td>-54</td><td>-145</td></tr><tr><td>Noncash and exchange</td><td>—</td><td>—</td><td>-2</td><td>-2</td></tr><tr><td>Accrued balance as of December 31</td><td>$59</td><td>$6</td><td>$9</td><td>$74</td></tr><tr><td>2011</td><td></td><td></td><td></td><td></td></tr><tr><td>Costs incurred</td><td>$59</td><td>$17</td><td>$80</td><td>$156</td></tr><tr><td>Payments</td><td>-50</td><td>-21</td><td>-71</td><td>-142</td></tr><tr><td>Noncash and exchange</td><td>-20</td><td>1</td><td>-9</td><td>-28</td></tr><tr><td>Accrued balance as of December 31</td><td>$48</td><td>$3</td><td>$9</td><td>$60</td></tr><tr><td>2012</td><td></td><td></td><td></td><td></td></tr><tr><td>Costs incurred</td><td>$-8</td><td>$—</td><td>$-2</td><td>$-10</td></tr><tr><td>Payments</td><td>-29</td><td>-2</td><td>-3</td><td>-34</td></tr><tr><td>Noncash and exchange</td><td>-2</td><td>—</td><td>-3</td><td>-5</td></tr><tr><td>Accrued balance as of December 31</td><td>$9</td><td>$1</td><td>$1</td><td>$11</td></tr></table>
<table><tr><td>Year Ended December 31,</td><td>2012</td><td>2011</td><td>2010</td></tr><tr><td>Eurasia & Africa</td><td>$—</td><td>$12</td><td>$7</td></tr><tr><td>Europe</td><td>-3</td><td>25</td><td>50</td></tr><tr><td>Latin America</td><td>—</td><td>4</td><td>—</td></tr><tr><td>North America</td><td>255</td><td>374</td><td>133</td></tr><tr><td>Pacific</td><td>1</td><td>54</td><td>22</td></tr><tr><td>Bottling Investments</td><td>164</td><td>89</td><td>122</td></tr><tr><td>Corporate</td><td>30</td><td>174</td><td>485</td></tr><tr><td>Total</td><td>$447</td><td>$732</td><td>$819</td></tr></table>
<table><tr><td>Year Ended December 31,</td><td>2012</td><td>2011</td><td>2010</td></tr><tr><td>Issuances of debt</td><td>$42,791</td><td>$27,495</td><td>$15,251</td></tr><tr><td>Payments of debt</td><td>-38,573</td><td>-22,530</td><td>-13,403</td></tr><tr><td>Issuances of stock</td><td>1,489</td><td>1,569</td><td>1,666</td></tr><tr><td>Purchases of stock for treasury</td><td>-4,559</td><td>-4,513</td><td>-2,961</td></tr><tr><td>Dividends</td><td>-4,595</td><td>-4,300</td><td>-4,068</td></tr><tr><td>Other financing activities</td><td>100</td><td>45</td><td>50</td></tr><tr><td>Net cash provided by (used in) financing activities</td><td>$-3,347</td><td>$-2,234</td><td>$-3,465</td></tr></table>

Question: What was the average of Costs incurred in 2011 for Severance Pay and Benefits,Outside Services, and Other Direct Costs ?
Answer: 52