Table of Contents ADOBE SYSTEMS INCORPORATED NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (Continued) A valuation allowance has been established for certain deferred tax assets related to the impairment of investments.
Accounting for Uncertainty in Income Taxes During fiscal 2011 and 2010, our aggregate changes in our total gross amount of unrecognized tax benefits are summarized as follows (in thousands):
## Table 0 ##
As of December 2, 2011, the combined amount of accrued interest and penalties related to tax positions taken on our tax returns and included in non-current income taxes payable was approximately $12.3 million.
We file income tax returns in the U. S.  on a federal basis and in many U. S.  state and foreign jurisdictions.
We are subject to the continual examination of our income tax returns by the IRS and other domestic and foreign tax authorities.
Our major tax jurisdictions are the U. S. , Ireland and California.
For California, Ireland and the U. S. , the earliest fiscal years open for examination are 2005, 2006 and 2008, respectively.
We regularly assess the likelihood of outcomes resulting from these examinations to determine the adequacy of our provision for income taxes and have reserved for potential adjustments that may result from the current examination.
We believe such estimates to be reasonable; however, there can be no assurance that the final determination of any of these examinations will not have an adverse effect on our operating results and financial position.
In August 2011, a Canadian income tax examination covering our fiscal years 2005 through 2008 was completed.
Our accrued tax and interest related to these years was approximately $35 million and was previously reported in long-term income taxes payable.
We reclassified approximately $17 million to short-term income taxes payable and decreased deferred tax assets by approximately $18 million in conjunction with the aforementioned resolution.
The $17 million balance in short-term income taxes payable is partially secured by a letter of credit and is expected to be paid by the first quarter of fiscal 2012.
In October 2010, a U. S.  income tax examination covering our fiscal years 2005 through 2007 was completed.
Our accrued tax and interest related to these years was $59 million and was previously reported in long-term income taxes payable.
We paid $20 million in conjunction with the aforementioned resolution.
A net income statement tax benefit in the fourth quarter of fiscal 2010 of $39 million resulted.
The timing of the resolution of income tax examinations is highly uncertain as are the amounts and timing of tax payments that are part of any audit settlement process.
These events could cause large fluctuations in the balance sheet classification of current and non-current assets and liabilities.
The Company believes that before the end of fiscal 2012, it is reasonably possible that either certain audits will conclude or statutes of limitations on certain income tax examination periods will expire, or both.
Given the uncertainties described above, we can only determine a range of estimated potential decreases in underlying unrecognized tax benefits ranging from $0 to approximately $40 million.
These amounts would decrease income tax expense under current GAAP related to income taxes.
NOTE 11.
RESTRUCTURING Fiscal 2011 Restructuring Plan In the fourth quarter of fiscal 2011, in order to better align our resources around our Digital Media and Digital Marketing strategies, we initiated a restructuring plan consisting of reductions of approximately 700 full-time positions worldwide and we recorded restructuring charges of approximately $78.6 million related to ongoing termination benefits for the position eliminated
currency translation adjustment to offset the changes in the values of the net investments being hedged.
Any ineffective portions of net investment hedges are reclassified from AOCI into earnings during the period of change.
The following table summarizes the notional values and pretax impact of changes in the fair values of instruments designated as net investment hedges (in millions):
## Table 1 ##
The Company reclassified net deferred losses of $77 million related to the deconsolidation of our German bottling operations from AOCI into earnings during the year ended December 31, 2016.
The Company did not reclassify any deferred gains or losses related to net investment hedges from AOCI to earnings during the years ended December 31, 2017 and 2015.
In addition, the Company did not have any ineffectiveness related to net investment hedges during the years ended December 31, 2017, 2016 and 2015.
The cash inflows and outflows associated with the Company’s derivative contracts designated as net investment hedges are classified in the line item other investing activities in our consolidated statements of cash flows.
Economic (Non-Designated) Hedging Strategy In addition to derivative instruments that are designated and qualify for hedge accounting, the Company also uses certain derivatives as economic hedges of foreign currency, interest rate and commodity exposure.
Although these derivatives were not designated and/or did not qualify for hedge accounting, they are effective economic hedges.
The changes in fair value of economic hedges are immediately recognized into earnings.
The Company uses foreign currency economic hedges to offset the earnings impact that fluctuations in foreign currency exchange rates have on certain monetary assets and liabilities denominated in nonfunctional currencies.
The changes in fair value of economic hedges used to offset those monetary assets and liabilities are immediately recognized into earnings in the line item other income (loss) — net in our consolidated statements of income.
In addition, we use foreign currency economic hedges to minimize the variability in cash flows associated with fluctuations in foreign currency exchange rates.
The changes in fair values of economic hedges used to offset the variability in U. S.  dollar net cash flows are recognized into earnings in the line items net operating revenues or cost of goods sold in our consolidated statements of income, as applicable.
The total notional values of derivatives related to our foreign currency economic hedges were $6,827 million and $5,276 million as of December 31, 2017 and 2016, respectively.
The Company also uses certain derivatives as economic hedges to mitigate the price risk associated with the purchase of materials used in the manufacturing process and for vehicle fuel.
The changes in fair values of these economic hedges are immediately recognized into earnings in the line items net operating revenues, cost of goods sold, and selling, general and administrative expenses in our consolidated statements of income, as applicable.
The total notional values of derivatives related to our economic hedges of this type were $357 million and $447 million as of December 31, 2017 and 2016, respectively.
Selling, General and Administrative Expenses The following table sets forth the significant components of selling, general and administrative expenses (in millions):
## Table 2 ##
1 Includes operating expenses as well as general and administrative expenses primarily related to our Bottling Investments operating segment.
Year Ended December 31, 2017 versus Year Ended December 31, 2016 Selling, general and administrative expenses decreased $2,766 million, or 18 percent.
During the year ended December 31, 2017, fluctuations in foreign currency exchange rates had a nominal impact on selling, general and administrative expenses.
The decrease in selling and distribution expenses and advertising expenses during 2017 reflects the impact of divestitures.
Additionally, advertising expenses during 2017 decreased 1 percent as a result of foreign currency exchange rate fluctuations.
The decrease in other operating expenses during 2017 reflects savings from our productivity and reinvestment initiatives and a reduction in net periodic benefit cost.
Foreign currency exchange rate fluctuations have a more significant impact on both advertising and other operating expenses as compared to our selling and distribution expenses since they are generally transacted in local currency.
Our selling and distribution expenses are primarily related to our Company-owned bottling operations, of which the majority of expenses are attributable to CCR and are primarily denominated in U. S.  dollars.
Refer to Note 2 of Notes to Consolidated Financial Statements for additional information related to divestitures.
As of December 31, 2017, we had $286 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 3.0 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, 2016 versus Year Ended December 31, 2015 Selling, general and administrative expenses decreased $1,165 million, or 7 percent.
During the year ended December 31, 2016, fluctuations in foreign currency decreased selling, general and administrative expenses by 2 percent.
The increase in advertising expenses reflects the Company’s increased investments to strengthen our brands, partially offset by a foreign currency exchange impact of 3 percent.
The decrease in selling and distribution expenses reflects the impact of divestitures.
The decrease in other operating expenses reflects the shift of the Company’s marketing spending to more consumer-facing advertising expenses as well as savings from our productivity and reinvestment initiatives.
Foreign currency exchange rate fluctuations have a more significant impact on both advertising and other operating expenses as compared to our selling and distribution expenses since they are generally transacted in local currency.
Our selling and distribution expenses are primarily related to our Company-owned bottling operations, of which the majority of expenses are attributable to CCR and are primarily denominated in U. S.  dollars.
Refer to Note 2 of Notes to Consolidated Financial Statements for additional information related to divestitures.
The following table presents information related to the major classes of assets and liabilities that were classified as held for sale in our consolidated balance sheets (in millions):
## Table 3 ##
1 Consists of total assets relating to North America refranchising of $9 million and Latin America bottling operations of $210 million, which are included in the Bottling Investments operating segment.2 Consists of total liabilities relating to North America refranchising of $5 million and Latin America bottling operations of $32 million, which are included in the Bottling Investments operating segment.3 Consists of total assets relating to North America refranchising of $1,247 million, China bottling operations of $1,533 million and other assets held for sale of $17 million, which are included in the Bottling Investments and Corporate operating segments.4 Consists of total liabilities relating to North America refranchising of $224 million, China bottling operations of $483 million and other liabilities held for sale of $3 million, which are included in the Bottling Investments and Corporate operating segments.
We determined that the operations included in the table above did not meet the criteria to be classified as discontinued operations under the applicable guidance.
Discontinued Operations In October 2017, the Company and ABI completed the transition of ABI’s controlling interest in CCBA to the Company for $3,150 million.
We plan to hold our controlling interest in CCBA temporarily and are currently in discussions with several potential buyers, and anticipate divesting of this interest in 2018.
Accordingly, we have presented the financial position and results of operations of CCBA as discontinued operations in the accompanying consolidated financial statements from its date of consolidation.
Upon consolidation of CCBA, we remeasured our previously held equity interests in CCBA and its South African subsidiary to fair value and recorded a gain on the remeasurement of $150 million.
The fair values in our previously held equity investments in CCBA and its South African subsidiary were determined using income approaches, including discounted cash flow models (a Level 3 measurement), and the Company believes the inputs and assumptions used are consistent with those hypothetical marketplace participants would use.
We recorded the noncontrolling interests of CCBA at an estimated fair value of $1,805 million.
The fair value of the noncontrolling interests was assessed in a manner similar to our previously held equity investments.
The preliminary goodwill recorded at the time of the transaction was $4,262 million, none of which is tax deductible.
This goodwill is in part due to the significant synergies that are expected from the consolidation of the bottling system in Southern and East Africa, especially within the country of South Africa.
The initial accounting for the business combination is currently

<table><tr><td></td><td>2011</td><td>2010</td></tr><tr><td>Beginning balance</td><td>$156,925</td><td>$218,040</td></tr><tr><td>Gross increases in unrecognized tax benefits – prior year tax positions</td><td>11,901</td><td>9,580</td></tr><tr><td>Gross decreases in unrecognized tax benefits – prior year tax positions</td><td>-4,154</td><td>-7,104</td></tr><tr><td>Gross increases in unrecognized tax benefits – current year tax positions</td><td>32,420</td><td>15,108</td></tr><tr><td>Settlements with taxing authorities</td><td>-29,101</td><td>-70,484</td></tr><tr><td>Lapse of statute of limitations</td><td>-3,825</td><td>-7,896</td></tr><tr><td>Foreign exchange gains and losses</td><td>-559</td><td>-319</td></tr><tr><td>Ending balance</td><td>$163,607</td><td>$156,925</td></tr></table>
<table><tr><td></td><td colspan="2">Notional Amount as of December 31,</td><td colspan="3">Gain (Loss) Recognized in OCI Year Ended December 31,</td></tr><tr><td></td><td>2017</td><td>2016</td><td>2017</td><td>2016</td><td>2015</td></tr><tr><td>Foreign currency contracts</td><td>$—</td><td>$100</td><td>$-7</td><td>$-237</td><td>$661</td></tr><tr><td>Foreign currency denominated debt</td><td>13,147</td><td>11,113</td><td>-1,505</td><td>304</td><td>-24</td></tr><tr><td>Total</td><td>$13,147</td><td>$11,213</td><td>$-1,512</td><td>$67</td><td>$637</td></tr></table>
<table><tr><td>Year Ended December 31,</td><td>2017</td><td>2016</td><td>2015</td></tr><tr><td>Stock-based compensation expense</td><td>$219</td><td>$258</td><td>$236</td></tr><tr><td>Advertising expenses</td><td>3,958</td><td>4,004</td><td>3,976</td></tr><tr><td>Selling and distribution expenses<sup>1</sup></td><td>3,257</td><td>5,177</td><td>6,025</td></tr><tr><td>Other operating expenses</td><td>5,062</td><td>5,823</td><td>6,190</td></tr><tr><td>Selling, general and administrative expenses</td><td>$12,496</td><td>$15,262</td><td>$16,427</td></tr></table>
<table><tr><td></td><td>December 31, 2017</td><td></td><td>December 31, 2016</td><td></td></tr><tr><td>Cash, cash equivalents and short-term investments</td><td>$13</td><td></td><td>$49</td><td></td></tr><tr><td>Trade accounts receivable, less allowances</td><td>10</td><td></td><td>43</td><td></td></tr><tr><td>Inventories</td><td>11</td><td></td><td>264</td><td></td></tr><tr><td>Prepaid expenses and other assets</td><td>12</td><td></td><td>114</td><td></td></tr><tr><td>Equity method investments</td><td>—</td><td></td><td>1</td><td></td></tr><tr><td>Other investments</td><td>—</td><td></td><td>42</td><td></td></tr><tr><td>Other assets</td><td>7</td><td></td><td>17</td><td></td></tr><tr><td>Property, plant and equipment — net</td><td>85</td><td></td><td>1,780</td><td></td></tr><tr><td>Bottlers' franchise rights with indefinite lives</td><td>5</td><td></td><td>1,388</td><td></td></tr><tr><td>Goodwill</td><td>103</td><td></td><td>390</td><td></td></tr><tr><td>Other intangible assets</td><td>1</td><td></td><td>51</td><td></td></tr><tr><td>Allowance for reduction of assets held for sale</td><td>-28</td><td></td><td>-1,342</td><td></td></tr><tr><td>Assets held for sale</td><td>$219</td><td><sup>1</sup></td><td>$2,797</td><td><sup>3</sup></td></tr><tr><td>Accounts payable and accrued expenses</td><td>$22</td><td></td><td>$393</td><td></td></tr><tr><td>Accrued income taxes</td><td>—</td><td></td><td>13</td><td></td></tr><tr><td>Other liabilities</td><td>12</td><td></td><td>1</td><td></td></tr><tr><td>Deferred income taxes</td><td>3</td><td></td><td>303</td><td></td></tr><tr><td>Liabilities held for sale</td><td>$37</td><td><sup>2</sup></td><td>$710</td><td><sup>4</sup></td></tr></table>

Question: What is the average amount of Property, plant and equipment — net of December 31, 2016, and Selling, general and administrative expenses of 2016 ?
Answer: 8521