development phase prior to ship construction.
This crucial milestone also authorized the Navy to pursue an initial production quantity of up to eight ships under a two-lead-ship strategy.
The Congress continued its support of the program by fully funding the Navy’s 2006 DD(X) budget requirements.
Recognizing the long-term value of two surface-combatant builders to the Navy, the Congress stipulated that the ships be procured at two separate shipyards.
Marine Systems leads one of two industry teams competitively awarded contracts for the design and construction of the Navy’s Littoral Combat Ship (LCS), a key element of the Navy’s plan to address asymmetric maritime threats.
As part of the group’s industry team, the Information Systems and Technology group is developing the ship’s core computing infrastructure and electronics.
The team’s first high-speed LCS trimaran is now under construction at a teammate’s Alabama facility.
Delivery to the Navy is scheduled for October 2007.
The multi-mission LCS platform is intended for defense against terrorist swarm boats, mines and submarine threats in coastal areas.
The group’s auxiliary ships support the U. S.  military’s forward presence and combat operations by delivering essential military equipment, ammunition, food, fuel, parts and supplies to U. S.  forces around the world.
In support of the Navy’s global logistics requirements, Marine Systems is leading the innovation of at-sea replenishment through the design and construction of the Lewis and Clark-class (T-AKE) dry cargo/ammunition ship.
The first new Navy combat-logistics ship design in almost 20 years, T-AKE is optimized for efficient cargo transfer and is the first modern Navy ship to incorporate proven commercial marine technologies, such as integrated electric-drive propulsion.
Integrated electric-drive propulsion is designed to minimize T-AKE operations and maintenance costs over an expected 40-year life.
In May, the group launched the first T-AKE, which is scheduled for delivery to the Navy in mid-2006.
The group also designs and manufactures commercial ships, including double-hull oil tankers.
The company delivered the third tanker in a fourship contract to its customer in November, and the fourth tanker is scheduled for completion in 2006.
In addition, the Marine Systems group provides ship and submarine repair and other comprehensive support services to the Navy and commercial customers in a variety of locations throughout the United States and around the globe.
Internationally, the group provides key U. S.  allies essential program management, planning and design support for submarine and surface-ship construction programs.
Net sales for the Marine Systems group were 22 percent of the company’s consolidated net sales in 2005, 25 percent in 2004 and 26 percent in 2003.
Net sales by major products and services were as follows:
## Table 0 ##
AEROSPACE The Aerospace group designs, develops, manufactures and services a comprehensive fleet of advanced business-jet aircraft.
Corporations, private individuals and government users alike rely on these aircraft to fulfill a wide range of requirements.
The Aerospace group is known for superior aircraft design, safety, quality and reliability; technologically advanced onboard systems; on-time aircraft delivery; and industry-leading product support.
Since acquiring Gulfstream Aerospace Corporation in 1999, General Dynamics has implemented a strategy of continuous, stable investment in the development of new aircraft models and technological innovations to keep Gulfstream aircraft at the leading edge of business aviation.
As a result, the group has revamped and expanded its entire aircraft product line to address additional elements of the business-jet market and introduced new technologies that enhance the reputation of Gulfstream aircraft as powerful business tools.
In the past four years, the group’s product line has increased from two to six aircraft, offering more options at various price and performance points to business-jet customers than ever before.
Four of the new aircraft – the G350, G450, G500 and G550 – share the same pilot type rating as the GV, resulting in significant cost efficiencies for multiple-aircraft fleet operators from both a training and a maintenance perspective.
Investment in new technologies, such as the Enhanced Vision System (EVS) and air-to-ground communications capabilities, has accelerated, helping to ensure that Gulfstream aircraft distinguish themselves from the competition.
In 2005, the Aerospace group leased a 100,000-square-foot building that will be dedicated in 2006 as the Gulfstream Research and Development Center.
It will centralize the company’s research and development efforts in advanced avionics and cabin technologies, enhanced vision systems, and sonic-boom suppression.
In addition, the group has continued its commitment to customer service, providing award-winning responsive support that helps maintain its outstanding record of aircraft safety, reliability and availability.
Notes to Consolidated Financial Statements The firm permanently reinvests eligible earnings of certain foreign subsidiaries and, accordingly, does not accrue any U. S.  income taxes that would arise if such earnings were repatriated.
As of December 2012 and December 2011, this policy resulted in an unrecognized net deferred tax liability of $3.75 billion and $3.32 billion, respectively, attributable to reinvested earnings of $21.69 billion and $20.63 billion, respectively.
Unrecognized Tax Benefits The firm recognizes tax positions in the financial statements only when it is more likely than not that the position will be sustained on examination by the relevant taxing authority based on the technical merits of the position.
A position that meets this standard is measured at the largest amount of benefit that will more likely than not be realized on settlement.
A liability is established for differences between positions taken in a tax return and amounts recognized in the financial statements.
As of December 2012 and December 2011, the accrued liability for interest expense related to income tax matters and income tax penalties was $374 million and $233 million, respectively.
The firm recognized $95 million, $21 million and $28 million of interest and income tax penalties for the years ended December 2012, December 2011 and December 2010, respectively.
It is reasonably possible that unrecognized tax benefits could change significantly during the twelve months subsequent to December 2012 due to potential audit settlements, however, at this time it is not possible to estimate any potential change.
The table below presents the changes in the liability for unrecognized tax benefits.
This liability is included in “Other liabilities and accrued expenses.
” See Note 17 for further information.
## Table 1 ##
1.
Included in “Other assets.
” See Note 12.2.
If recognized, the net tax benefit would reduce the firm’s effective income tax rate.
The average size of our clients has grown significantly as we have organically grown our operations and increased the number of applications we offer.
Based on our total revenues, we have grown at an approximately 44% CAGR from January 1, 2012 through December 31, 2016.
Because we charge our clients on a per employee basis for certain services we provide, any increase or decrease in the number of employees that our clients have will have a positive or negative impact, respectively, on our results of operations.
Our solution requires no adjustment to serve larger clients.
We believe larger employers represent a substantial opportunity to increase the number of potential clients and to increase our revenues per client, with limited incremental cost to us.
We believe the challenges of managing the ever-changing complexity of payroll and human resources will continue to drive companies to turn to outsourced providers for help with their HCM needs.
The HCM industry historically has been driven, in part, by legislation and regulatory action, including COBRA, changes to the minimum wage laws or overtime rules, and legislation from federal, state or municipal taxation authorities.
The implementation of the Affordable Care Act (the “ACA”) is the most recent example of legislation that has created demand in the HCM industry.
We generate ACA-related revenues (i) on an annual basis in connection with processing and filing Forms 1094 and 1095 on behalf of clients and (ii) from clients who have purchased our Enhanced ACA application as part of the fixed, bundled price charged per billing period.
While we generally do not track our revenues on an application-by-application basis (because applications are often sold in various groupings and configurations for a single price), we estimate that, if the ACA is not modified or repealed, revenues from our Enhanced ACA application and ACA forms filings business will represent approximately 5% of total projected revenues for the year ending December 31, 2017.
Throughout our history, we have built strong relationships with our clients.
As the HCM needs of our clients evolve, we believe that we are well-positioned to gain additional share of the HCM spending of our clients, and we believe this opportunity is significant.
To be successful, we must continue to demonstrate the operational and economic benefits of our solution, as well as effectively hire, train, motivate and retain qualified personnel.
Key Metrics In addition to the U. S.  GAAP and non-GAAP metrics discussed elsewhere in this Form 10-K, we also monitor the following metrics to evaluate our business, measure our performance and identify trends affecting our business:
## Table 2 ##
?
Clients.
When we calculate the number of clients at period end, we treat client accounts with separate taxpayer identification numbers as separate clients, which often separates client accounts that are affiliated with the same parent organization.
We track the number of our clients to provide an accurate gauge of the size of our business.
Unless we state otherwise or the context otherwise requires, references to clients throughout this Form 10-K refer to this metric.  ?
Clients (based on parent company grouping).
When we calculate the number of clients based on parent company grouping at period end, we combine client accounts that have identified the same person(s) as their decision-maker regardless of whether the client accounts have separate taxpayer identification numbers, which often combines client accounts that are affiliated with the same parent organization.
We track the number of our clients based on parent company grouping to provide an alternate measure of the size of our business and clients.
Year ended September 30, 2009 Compared with the Year ended September 30, 2008 - Asset Management Asset Management revenues decreased 27% despite what appears to be only a modest 5% decline in non-money market managed assets.
During the year, however, non-money market assets declined 20% and 11% in the December 2008 and March 2009 quarters, respectively.
Since a large percentage of the fees are calculated at the beginning of each quarter, this caused significant revenue declines in the March 2009 and June 2009 quarters.
The money market funds were significantly impacted by the low interest rates and resulting spread compression.
As a result, $27.9 million in fees were waived; $16.9 million that would have been recorded as investment advisory fees in our Asset Management segment and $11 million that would have been recorded as financial service fees in PCG.
During September we implemented a multi-bank sweep program to provide FDIC insurance and to improve interest rates for our clients’ cash deposits.
As a result, $2.6 billion was moved from money market funds into other sweep alternatives.
Expenses were well controlled, down 19% from the prior year.
This did not fully mitigate the decline in revenues and pre-tax income declined 51%.
Assets under management however, declined by 12%, or $4.2 billion, during fiscal 2009.
Positive net inflows for the year were offset by market depreciation.
Despite adverse market conditions, net inflows for the managed programs amounted to approximately $730 million in 2009.
Portfolios managed by Eagle experienced approximately $535 million in market depreciation in 2009.
Market depreciation within RJCS/Freedom portfolios was approximately $1.2 billion.
Money market fund assets decreased as a result of the transfer of approximately $2.6 billion, primarily to the new bank sweep program, in September 2009, contributing to the money market net outflow of $3.1 billion for the year.
Non-managed fee-based assets increased 24%, or $5.6 billion, from 2008 due to positive net inflows of approximately $6.5 billion.
Non-managed programs witnessed a decline in market values in the amount of $900 million in fiscal 2009 as compared to a market decline of $5.9 billion in the prior year.
Results of Operations - RJ Bank The following table presents consolidated financial information for RJ Bank for the years indicated:
## Table 3 ##

<table><tr><td> Year Ended December 31</td><td> 2005</td><td> 2004</td><td> 2003</td></tr><tr><td>Nuclear submarines</td><td>$2,396</td><td>$2,432</td><td>$2,256</td></tr><tr><td>Surface combatants</td><td>1,008</td><td>1,002</td><td>973</td></tr><tr><td>Auxiliary and commercial ships</td><td>598</td><td>576</td><td>638</td></tr><tr><td>Repair and other services</td><td>693</td><td>716</td><td>404</td></tr><tr><td></td><td>$4,695</td><td>$4,726</td><td>$4,271</td></tr></table>
<table><tr><td></td><td>As of December</td></tr><tr><td><i>in millions</i></td><td>2012</td><td>2011</td><td>2010</td></tr><tr><td>Balance, beginning of year</td><td>$1,887</td><td>$2,081</td><td>$1,925</td></tr><tr><td>Increases based on tax positions related to the current year</td><td>190</td><td>171</td><td>171</td></tr><tr><td>Increases based on tax positions related to prior years</td><td>336</td><td>278</td><td>162</td></tr><tr><td>Decreases related to tax positions of prior years</td><td>-109</td><td>-41</td><td>-104</td></tr><tr><td>Decreases related to settlements</td><td>-35</td><td>-638</td><td>-128</td></tr><tr><td>Acquisitions/(dispositions)</td><td>-47</td><td>47</td><td>56</td></tr><tr><td>Exchange rate fluctuations</td><td>15</td><td>-11</td><td>-1</td></tr><tr><td>Balance, end of year</td><td>$2,237</td><td>$1,887</td><td>$2,081</td></tr><tr><td>Related deferred income tax asset<sup>1</sup></td><td>685</td><td>569</td><td>972</td></tr><tr><td>Net unrecognized tax benefit<sup>2</sup></td><td>$1,552</td><td>$1,318</td><td>$1,109</td></tr></table>
<table><tr><td></td><td colspan="3">Year Ended December 31,</td></tr><tr><td></td><td>2016</td><td>2015</td><td>2014</td></tr><tr><td>Key performance indicators:</td><td></td><td></td><td></td></tr><tr><td>Clients</td><td>17,817</td><td>15,004</td><td>12,775</td></tr><tr><td>Clients (based on parent company grouping)</td><td>10,464</td><td>8,906</td><td>7,945</td></tr><tr><td>Sales teams</td><td>42</td><td>36</td><td>31</td></tr><tr><td>Annual revenue retention rate</td><td>91%</td><td>91%</td><td>91%</td></tr></table>
<table><tr><td></td><td colspan="5">Year Ended September 30,</td></tr><tr><td></td><td>2010</td><td>% Change</td><td>2009</td><td>% Change</td><td>2008</td></tr><tr><td></td><td colspan="5">($ in 000's)</td></tr><tr><td>Revenues:</td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Interest Income</td><td>$278,326</td><td>-20%</td><td>$349,110</td><td>-14%</td><td>$407,123</td></tr><tr><td>Interest Expense</td><td>18,761</td><td>-30%</td><td>26,717</td><td>-86%</td><td>191,537</td></tr><tr><td>Net Interest Income</td><td>259,565</td><td>-19%</td><td>322,393</td><td>50%</td><td>215,586</td></tr><tr><td>Other Loss</td><td>-1,556</td><td>73%</td><td>-5,744</td><td>-216%</td><td>-1,819</td></tr><tr><td>Net Revenues</td><td>258,009</td><td>-19%</td><td>316,649</td><td>48%</td><td>213,767</td></tr><tr><td>Non-Interest Expenses</td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Employee Compensation and Benefits</td><td>11,488</td><td>10%</td><td>10,425</td><td>3%</td><td>10,091</td></tr><tr><td>Communications and Information Processing</td><td>1,687</td><td>9%</td><td>1,552</td><td>37%</td><td>1,130</td></tr><tr><td>Occupancy and Equipment</td><td>873</td><td>-9%</td><td>956</td><td>33%</td><td>721</td></tr><tr><td>Provision for Loan Losses</td><td>80,413</td><td>-53%</td><td>169,341</td><td>209%</td><td>54,749</td></tr><tr><td>Other</td><td>51,539</td><td>-5%</td><td>54,364</td><td>56%</td><td>34,794</td></tr><tr><td>Total Non-Interest Expenses</td><td>146,000</td><td>-38%</td><td>236,638</td><td>133%</td><td>101,485</td></tr><tr><td>Pre-tax Income</td><td>$112,009</td><td>40%</td><td>$80,011</td><td>-29%</td><td>$112,282</td></tr></table>

Question: What is the sum of Clients in 2016 and Interest Income in 2010 ?
Answer: 296143