related servicing.
Additionally, professional fees increased $686 million related to consulting fees for regulatory initiatives as well as higher legal expenses.
Other general operating expenses increased $4.9 billion largely as a result of a $3.0 billion increase in litigation expense, primarily mortgage-related, and an increase of $1.6 billion in mortgage-related assessments and waivers costs.
Merger and restructuring expenses decreased $1.2 billion in 2011.
Income Tax Expense The income tax benefit was $1.7 billion on the pre-tax loss of $230 million for 2011 compared to income tax expense of $915 million on the pre-tax loss of $1.3 billion for 2010.
These amounts are before FTE adjustments.
The effective tax rate for 2011 was not meaningful due to a small pre-tax loss, and for 2010, due to the impact of non-deductible goodwill impairment charges of $12.4 billion.
The income tax benefit for 2011 was driven by recurring tax preference items, such as tax-exempt income and affordable housing credits, a $1.0 billion benefit from the release of the remaining valuation allowance applicable to the Merrill Lynch capital loss carryover deferred tax asset, and a benefit of $823 million for planned realization of previously unrecognized deferred tax assets related to the tax basis in certain subsidiaries.
These benefits were partially offset by the $782 million tax charge for the U. K.  corporate income tax rate reductions referred to below.
The $3.2 billion of goodwill impairment charges recorded in 2011 were non-deductible.
The effective tax rate for 2010 excluding goodwill impairment charges from pre-tax income was 8.3 percent.
In addition to our recurring tax preference items, this rate was driven by a $1.7 billion benefit from the release of a portion of the valuation allowance applicable to the Merrill Lynch capital loss carryover deferred tax asset, partially offset by the $392 million charge from a one percent reduction to the U. K.  corporate income tax rate enacted during 2010.
On July 19, 2011, the U. K.  2011 Finance Bill was enacted which reduced the corporate income tax rate one percent to 26 percent beginning on April 1, 2011, and then to 25 percent effective April 1, 2012.
These rate reductions will favorably affect income tax expense on future U. K.  earnings but also required us to remeasure our U. K.  net deferred tax assets using the lower tax rates.
As noted above, the income tax benefit for 2011 included a $782 million charge for the remeasurement, substantially all of which was recorded in GBAM.
If corporate income tax rates were to be reduced to 23 percent by 2014 as suggested in U. K.  Treasury announcements and assuming no change in the deferred tax asset balance, a charge to income tax expense of approximately $400 million for each one percent reduction in the rate would result in each period of enactment (for a total of approximately $800 million).
## Table 0 ##
At December 31, 2011, total assets were $2.1 trillion, a decrease of $136 billion, or six percent, from December 31, 2010.
Average total assets decreased $143 billion in 2011.
At December 31, 2011, total liabilities were $1.9 trillion, a decrease of $138 billion, or seven percent, from December 31, 2010.
Average total liabilities decreased $139 billion in 2011.
Period-end balance sheet amounts may vary from average balance sheet amounts due to liquidity and balance sheet management activities, primarily involving our portfolios of highly liquid assets, that are designed to ensure the adequacy of capital while enhancing our ability to manage liquidity requirements for the Corporation and for our customers, and to position the balance sheet in accordance with the Corporation’s risk appetite.
The execution of these activities requires the use of balance sheet and capital-related limits including spot, average and risk-weighted asset limits, particularly in our trading businesses.
One of our key metrics, Tier 1 leverage ratio, is calculated based on adjusted quarterly average total assets.
(R) Income Taxes We file a consolidated federal income tax return for a majority of our subsidiaries.
Certain subsidiaries are required to file separate partnership or corporate federal income tax returns.
Deferred income taxes reflect the impact of temporary differences between the amounts of assets and liabilities recognized for financial reporting purposes and the amounts recognized for income tax purposes, measured by applying currently enacted tax laws.
A deferred tax asset is recognized if it is more likely than not that a benefit will be realized.
Changes in tax laws and tax rates are reflected in the income tax provision in the period in which the changes are enacted.
We recognize tax liabilities when, despite our belief that our tax return positions are supportable, we believe that certain positions may not be fully sustained upon review by tax authorities.
Benefits from tax positions are measured at the highest tax benefit that is greater than 50% likely of being realized upon settlement.
The current portion of tax liabilities is included in accrued income taxes and any noncurrent portion of tax liabilities is included in deferred revenue and other liabilities.
To the extent that the final tax outcome of these matters is different from the amounts recorded, the differences impact income tax expense in the period in which the determination is made.
Interest and penalties related to income tax matters are included in selling, general and administrative expenses.
(S) Net Earnings Per Share Basic net earnings per share is computed by dividing net earnings by the weighted average number of shares of common stock outstanding.
Diluted net earnings per share is computed by dividing net earnings by the sum of the weighted average number of shares of common stock outstanding and dilutive potential common stock.
(T) Risks and Uncertainties We sell used and new vehicles.
The diversity of our customers and suppliers and the highly fragmented nature of the U. S.  automotive retail market reduce the risk that near term changes in our customer base, sources of supply or competition will have a severe impact on our business.
However, unanticipated events could have an adverse effect on our business, results of operations and financial condition.
(U) Reclassifications Certain prior year amounts have been reclassified to conform to the current year’s presentation.3.
CARMAX AUTO FINANCE INCOME
## Table 1 ##
CAF provides financing for qualified customers at competitive market rates of interest.
Throughout each month, we sell substantially all of the loans originated by CAF in securitization transactions as discussed in Note 4.
The majority of CAF income is generated by the spread between the interest rates charged to customers and the related cost of funds.
A gain, recorded at the time of securitization, results from recording a receivable approximately equal to the present value of the expected residual cash flows generated by the securitized receivables.
The cash flows are calculated taking into account expected prepayments and losses.
CAF income does not include any allocation of indirect costs or income.
We present this information on a direct basis to avoid making arbitrary decisions regarding the indirect benefit or costs that could be attributed to CAF.
Examples of indirect costs not included are retail store expenses and corporate expenses such as human resources, administrative services, marketing, information systems, accounting, legal, treasury and executive payroll.
## Table 2 ##
Americas.
In 2017, total net sales increased $29.0 million, or 2%, which included comparable sales increasing $19.9 million, or 1%.
Management attributed performance in this region to an increase in spending by local customers.
On a constant-exchange-rate basis, total net sales increased 1% and comparable sales increased 1%.
The increase in the number of jewelry units sold reflected increases in the Jewelry collections and Designer jewelry categories.
The decrease in average price per jewelry unit sold reflected decreases across all categories.
Asia-Pacific.
In 2017, total net sales increased $95.9 million, or 10%, which included comparable sales decreasing $6.2 million, or 1%.
Total net sales growth was due to increased wholesale sales, primarily in Korea, and the effect of new stores, while comparable store sales reflected growth in mainland China offset by declines in most other countries.
Management attributed the declines in other Asia-Pacific countries partly to lower spending by Chinese tourists.
On a constant-exchange-rate basis, total net sales increased 8% and comparable sales decreased 2%.
The increase in the number of jewelry units sold reflected increases in Jewelry collections and the Designer jewelry categories.
Management attributed the decrease in the average price per jewelry unit sold to a shift in sales mix to the Jewelry collections and Designer jewelry categories that partly resulted from the increase in wholesale sales noted above.
Japan.
In 2017, total net sales decreased $8.1 million, or 1%, which included comparable sales decreasing $3.6 million, or 1%.
The sales declines reflected the negative effect of currency translation.
On a constant-exchange-rate basis, total net sales increased 1% and comparable sales increased 2%.
The decrease in the number of jewelry units sold primarily reflected decreases in the Jewelry collections and the Designer jewelry categories, partly offset by increases in the Engagement jewelry category.
Europe.
In 2017, total net sales increased $26.5 million, or 6%, which included comparable sales decreasing $1.4 million, each benefiting from the positive effect of currency translation.
Total net sales growth also reflected the effect of new stores and e-commerce sales growth.
Management attributed retail sales growth to higher spending by local customers.
On a constant-exchange-rate basis, total net sales increased 3% while comparable sales decreased 2%, due to similar trends noted above.
The increase in the number of jewelry units sold reflected increases across all categories.
Management attributed the increase in average price per unit sold to the positive effect of currency translation.
Other.
In 2017, total net sales increased $24.7 million, or 26%, primarily due to an increase in wholesale sales of diamonds.
Store Data.
In 2018, the Company increased gross retail square footage by 1%, net, through store openings, closings and relocations.
The Company opened 10 stores and closed four: opening four in Asia-Pacific (three in China and one in Thailand), two in the Americas (one each in the U. S.  and Latin America), two in Europe (one each in Germany and Denmark), one in Japan and one in the Emerging Markets, while closing two stores in the Americas (in the U. S. ), one store in Asia-Pacific (in China) and one store in Europe (in Italy).
In addition, the Company relocated 10 existing stores.
In 2017, the Company increased gross retail square footage by 3%, net, through store openings, closings and relocations.
The Company opened nine stores and closed seven: opening five in Asia-Pacific (two in China, two in
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Union Pacific Corporation and Subsidiary Companies For purposes of this report, unless the context otherwise requires, all references herein to the “Corporation”, “UPC”, “we”, “us”, and “our” mean Union Pacific Corporation and its subsidiaries, including Union Pacific Railroad Company, which will be separately referred to herein as “UPRR” or the “Railroad”.1.
Nature of Operations Operations and Segmentation – We are a Class I railroad that operates in the U. S.  Our network includes 31,898 route miles, linking Pacific Coast and Gulf Coast ports with the Midwest and eastern U. S.  gateways and providing several corridors to key Mexican gateways.
We own 26,027 miles and operate on the remainder pursuant to trackage rights or leases.
We serve the western two-thirds of the country and maintain coordinated schedules with other rail carriers for the handling of freight to and from the Atlantic Coast, the Pacific Coast, the Southeast, the Southwest, Canada, and Mexico.
Export and import traffic is moved through Gulf Coast and Pacific Coast ports and across the Mexican and Canadian borders.
The Railroad, along with its subsidiaries and rail affiliates, is our one reportable operating segment.
Although revenue is analyzed by commodity group, we analyze the net financial results of the Railroad as one segment due to the integrated nature of our rail network.
The following table provides freight revenue by commodity group:

<table><tr><td>Table 6</td><td>Selected Balance Sheet Data</td><td></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td colspan="2">December 31</td><td colspan="2">Average Balance</td></tr><tr><td colspan="2">(Dollars in millions)</td><td>2011</td><td>2010</td><td>2011</td><td>2010</td></tr><tr><td colspan="2">Assets</td><td></td><td></td><td></td><td></td></tr><tr><td colspan="2">Federal funds sold and securities borrowed or purchased under agreements to resell</td><td>$211,183</td><td>$209,616</td><td>$245,069</td><td>$256,943</td></tr><tr><td colspan="2">Trading account assets</td><td>169,319</td><td>194,671</td><td>187,340</td><td>213,745</td></tr><tr><td colspan="2">Debt securities</td><td>311,416</td><td>338,054</td><td>337,120</td><td>323,946</td></tr><tr><td colspan="2">Loans and leases</td><td>926,200</td><td>940,440</td><td>938,096</td><td>958,331</td></tr><tr><td colspan="2">Allowance for loan and lease losses</td><td>-33,783</td><td>-41,885</td><td>-37,623</td><td>-45,619</td></tr><tr><td colspan="2">All other assets</td><td>544,711</td><td>624,013</td><td>626,320</td><td>732,260</td></tr><tr><td colspan="2">Total assets</td><td>$2,129,046</td><td>$2,264,909</td><td>$2,296,322</td><td>$2,439,606</td></tr><tr><td colspan="2">Liabilities</td><td></td><td></td><td></td><td></td></tr><tr><td colspan="2">Deposits</td><td>$1,033,041</td><td>$1,010,430</td><td>$1,035,802</td><td>$988,586</td></tr><tr><td colspan="2">Federal funds purchased and securities loaned or sold under agreements to repurchase</td><td>214,864</td><td>245,359</td><td>272,375</td><td>353,653</td></tr><tr><td colspan="2">Trading account liabilities</td><td>60,508</td><td>71,985</td><td>84,689</td><td>91,669</td></tr><tr><td colspan="2">Commercial paper and other short-term borrowings</td><td>35,698</td><td>59,962</td><td>51,894</td><td>76,676</td></tr><tr><td colspan="2">Long-term debt</td><td>372,265</td><td>448,431</td><td>421,229</td><td>490,497</td></tr><tr><td colspan="2">All other liabilities</td><td>182,569</td><td>200,494</td><td>201,238</td><td>205,290</td></tr><tr><td colspan="2">Total liabilities</td><td>1,898,945</td><td>2,036,661</td><td>2,067,227</td><td>2,206,371</td></tr><tr><td colspan="2">Shareholders’ equity</td><td>230,101</td><td>228,248</td><td>229,095</td><td>233,235</td></tr><tr><td colspan="2">Total liabilities and shareholders’ equity</td><td>$2,129,046</td><td>$2,264,909</td><td>$2,296,322</td><td>$2,439,606</td></tr></table>
<table><tr><td></td><td colspan="3">Years Ended February 29 or 28</td></tr><tr><td>(In millions)</td><td>2008</td><td>2007</td><td>2006</td></tr><tr><td>Total gain income</td><td>$48.5</td><td>$99.7</td><td>$77.1</td></tr><tr><td>Other CAF income:</td><td></td><td></td><td></td></tr><tr><td>Servicing fee income</td><td>37.4</td><td>32.4</td><td>27.6</td></tr><tr><td>Interest income</td><td>33.3</td><td>26.6</td><td>21.4</td></tr><tr><td>Total other CAF income</td><td>70.7</td><td>59.0</td><td>49.0</td></tr><tr><td>Direct CAF expenses:</td><td></td><td></td><td></td></tr><tr><td>CAF payroll and fringe benefit expense</td><td>15.9</td><td>12.0</td><td>10.3</td></tr><tr><td>Other direct CAF expenses</td><td>17.4</td><td>14.0</td><td>11.5</td></tr><tr><td>Total direct CAF expenses</td><td>33.3</td><td>26.0</td><td>21.8</td></tr><tr><td>CarMax Auto Finance income</td><td>$85.9</td><td>$132.6</td><td>$104.3</td></tr></table>
<table><tr><td></td><td colspan="2">Average Price per Unit Sold</td><td></td></tr><tr><td></td><td>As Reported</td><td>Impact of Currency Translation</td><td>Number of Units Sold</td></tr><tr><td>Change in Jewelry Sales</td><td></td><td></td><td></td></tr><tr><td>Americas</td><td>-4%</td><td>—%</td><td>5%</td></tr><tr><td>Asia-Pacific</td><td>-11</td><td>1</td><td>21</td></tr><tr><td>Japan</td><td>—</td><td>-3</td><td>-3</td></tr><tr><td>Europe</td><td>2</td><td>2</td><td>4</td></tr></table>

Question: What's the average of the Trading account assets in 2011 and 2010 for December 31 where Servicing fee income is positive? (in million)
Answer: 181995