IRON MOUNTAIN INCORPORATED NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (Continued) DECEMBER 31, 2015 (In thousands, except share and per share data) 5.
Selected Consolidated Financial Statements of Parent, Guarantors, Canada Company and Non-Guarantors (Continued) 124 CONSOLIDATED STATEMENTS OF CASH FLOWS (Continued
## Table 0 ##
Non-GAAP Measures Adjusted OIBDA Adjusted OIBDA is defined as operating income before depreciation, amortization, intangible impairments, (gain) loss on disposal/write-down of property, plant and equipment (excluding real estate), net, Recall Costs (as defined below) and REIT Costs (as defined below).
Adjusted OIBDA Margin is calculated by dividing Adjusted OIBDA by total revenues.
We use multiples of current or projected Adjusted OIBDA in conjunction with our discounted cash flow models to determine our estimated overall enterprise valuation and to evaluate acquisition targets.
We believe Adjusted OIBDA and Adjusted OIBDA Margin provide our current and potential investors with relevant and useful information regarding our ability to generate cash flow to support business investment.
These measures are an integral part of the internal reporting system we use to assess and evaluate the operating performance of our business.
Adjusted OIBDA does not include certain items that we believe are not indicative of our core operating results, specifically: (1) (gain) loss on disposal/write-down of property, plant and equipment (excluding real estate), net; (2) gain on sale of real estate, net of tax; (3) intangible impairments; (4) Recall Costs (as defined below); (5) REIT Costs (as defined below); (6) other expense (income), net; (7) income (loss) from discontinued operations, net of tax; (8) gain (loss) on sale of discontinued operations, net of tax; and (9) net income (loss) attributable to noncontrolling interests.
Adjusted OIBDA also does not include interest expense, net and the provision (benefit) for income taxes.
These expenses are associated with our capitalization and tax structures, which we do not consider when evaluating the operating profitability of our core operations.
Finally, Adjusted OIBDA does not include depreciation and amortization expenses, in order to eliminate the impact of capital investments, which we evaluate by comparing capital expenditures to incremental revenue generated and as a percentage of total revenues.
Adjusted OIBDA and Adjusted OIBDA Margin should be considered in addition to, but not as a substitute for, other measures of financial performance reported in accordance with accounting principles generally accepted in the United States of America ("GAAP"), such as operating or net income (loss) or cash flows from operating activities from continuing operations (as determined in accordance with GAAP).
Reconciliation of Operating Income to Adjusted OIBDA (in thousands):
## Table 1 ##
(1) Includes operating expenditures associated with our proposed acquisition of Recall, including costs to complete the Recall Transaction, including advisory and professional fees, as well as costs incurred to integrate Recall with our existing operations, including moving, severance, facility upgrade, REIT conversion and system upgrade costs ("Recall Costs").
(2) Includes costs associated with our 2011 proxy contest, costs associated with our conversion to a REIT, excluding REIT compliance costs beginning January 1, 2014 which we expect to recur in future periods ("REIT Costs").
Adjusted EPS Adjusted EPS is defined as reported earnings per share from continuing operations excluding: (1) (gain) loss on disposal/ write-down of property, plant and equipment (excluding real estate), net; (2) gain on sale of real estate, net of tax; (3) intangible impairments; (4) Recall Costs; (5) REIT Costs; (6) other expense (income), net; and (7) the tax impact of reconciling items and discrete tax items.
We do not believe these excluded items to be indicative of our ongoing operating results, and they are not considered when we are forecasting our future results.
We believe Adjusted EPS is of value to our current and potential investors when comparing our results from past, present and future periods.
MORGAN STANLEY NOTES TO CONSOLIDATED FINANCIAL STATEMENTS—(Continued) The total amount of unrecognized tax benefits was approximately $2.2 billion, $4.1 billion, and $4.1 billion at December 31, 2014, December 31, 2013, and December 31, 2012, respectively.
Of this total, approximately $1.0 billion, $1.4 billion, and $1.6 billion, respectively (net of federal benefit of state issues, competent authority and foreign tax credit offsets) represent the amount of unrecognized tax benefits that, if recognized, would favorably affect the effective tax rate in future periods.
Interest and penalties related to unrecognized tax benefits are classified as provision for income taxes.
The Company recognized $(35) million, $50 million, and $(10) million of interest expense (benefit) (net of federal and state income tax benefits) in the Company’s consolidated statements of income for 2014, 2013, and 2012, respectively.
Interest expense accrued at December 31, 2014, December 31, 2013, and December 31, 2012 was approximately $258 million, $293 million, and $243 million, respectively, net of federal and state income tax benefits.
Penalties related to unrecognized tax benefits for the years mentioned above were immaterial.
The following table presents a reconciliation of the beginning and ending amount of unrecognized tax benefits for 2014, 2013 and 2012 (dollars in millions):
## Table 2 ##
The Company is under continuous examination by the IRS and other tax authorities in certain countries, such as Japan and the U. K. , and in states in which the Company has significant business operations, such as New York.
The Company is currently under review by the IRS Appeals Office for the remaining issues covering tax years 1999 – 2005 and has substantially completed the IRS field examination for the audit of tax years 2006 – 2008.
Also, the Company is currently at various levels of field examination with respect to audits by New York State and New York City for tax years 2007 – 2009.
During 2015, the Company expects to reach a conclusion with the U. K.  tax authorities on substantially all issues through tax year 2010, the resolution of which is not expected to have a material impact on the effective tax rate on the Company’s consolidated financial statements.

<table><tr><td></td><td colspan="6">Year Ended December 31, 2014</td></tr><tr><td></td><td>Parent</td><td>Guarantors</td><td>CanadaCompany</td><td>Non-Guarantors</td><td>Eliminations</td><td>Consolidated</td></tr><tr><td>Cash Flows from Operating Activities:</td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Cash Flows from Operating Activities-Continuing Operations</td><td>$-192,058</td><td>$452,577</td><td>$55,538</td><td>$156,891</td><td>$—</td><td>$472,948</td></tr><tr><td>Cash Flows from Operating Activities-Discontinued Operations</td><td>—</td><td>—</td><td>—</td><td>—</td><td>—</td><td>—</td></tr><tr><td>Cash Flows from Operating Activities</td><td>-192,058</td><td>452,577</td><td>55,538</td><td>156,891</td><td>—</td><td>472,948</td></tr><tr><td>Cash Flows from Investing Activities:</td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Capital expenditures</td><td>—</td><td>-217,924</td><td>-6,877</td><td>-137,123</td><td>—</td><td>-361,924</td></tr><tr><td>Cash paid for acquisitions, net of cash acquired</td><td>—</td><td>-3,371</td><td>-29,016</td><td>-95,706</td><td>—</td><td>-128,093</td></tr><tr><td>Intercompany loans to subsidiaries</td><td>1,307,133</td><td>112,845</td><td>—</td><td>—</td><td>-1,419,978</td><td>—</td></tr><tr><td>Investment in subsidiaries</td><td>-48,203</td><td>-48,203</td><td>—</td><td>—</td><td>96,406</td><td>—</td></tr><tr><td>Acquisitions of customer relationships and customer inducements</td><td>—</td><td>-26,788</td><td>-2,140</td><td>-5,519</td><td>—</td><td>-34,447</td></tr><tr><td>Proceeds from sales of property and equipment and other, net (including real estate)</td><td>—</td><td>2,641</td><td>1,871</td><td>39,974</td><td>—</td><td>44,486</td></tr><tr><td>Cash Flows from Investing Activities-Continuing Operations</td><td>1,258,930</td><td>-180,800</td><td>-36,162</td><td>-198,374</td><td>-1,323,572</td><td>-479,978</td></tr><tr><td>Cash Flows from Investing Activities-Discontinued Operations</td><td>—</td><td>—</td><td>—</td><td>—</td><td>—</td><td>—</td></tr><tr><td>Cash Flows from Investing Activities</td><td>1,258,930</td><td>-180,800</td><td>-36,162</td><td>-198,374</td><td>-1,323,572</td><td>-479,978</td></tr><tr><td>Cash Flows from Financing Activities:</td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Repayment of revolving credit and term loan facilities and other debt</td><td>—</td><td>-7,949,523</td><td>-667,505</td><td>-207,683</td><td>—</td><td>-8,824,711</td></tr><tr><td>Proceeds from revolving credit and term loan facilities and other debt</td><td>—</td><td>8,327,608</td><td>645,848</td><td>311,731</td><td>—</td><td>9,285,187</td></tr><tr><td>Early retirement of senior subordinated notes</td><td>-566,352</td><td>—</td><td>—</td><td>—</td><td>—</td><td>-566,352</td></tr><tr><td>Net proceeds from sales of senior notes</td><td>—</td><td>—</td><td>—</td><td>642,417</td><td>—</td><td>642,417</td></tr><tr><td>Debt financing (repayment to) and equity contribution from (distribution to) noncontrolling interests, net</td><td>—</td><td>5,716</td><td>—</td><td>-20,486</td><td>—</td><td>-14,770</td></tr><tr><td>Intercompany loans from parent</td><td>—</td><td>-708,935</td><td>5,866</td><td>-716,909</td><td>1,419,978</td><td>—</td></tr><tr><td>Equity contribution from parent</td><td>—</td><td>48,203</td><td>—</td><td>48,203</td><td>-96,406</td><td>—</td></tr><tr><td>Parent cash dividends</td><td>-542,298</td><td>—</td><td>—</td><td>—</td><td>—</td><td>-542,298</td></tr><tr><td>Proceeds from exercise of stock options and employee stock purchase plan</td><td>44,290</td><td>—</td><td>—</td><td>—</td><td>—</td><td>44,290</td></tr><tr><td>Excess tax deficiency from stock-based compensation</td><td>-60</td><td>—</td><td>—</td><td>—</td><td>—</td><td>-60</td></tr><tr><td>Payment of debt financing and stock issuance costs</td><td>-1,296</td><td>-499</td><td>-12</td><td>-2,039</td><td>—</td><td>-3,846</td></tr><tr><td>Cash Flows from Financing Activities-Continuing Operations</td><td>-1,065,716</td><td>-277,430</td><td>-15,803</td><td>55,234</td><td>1,323,572</td><td>19,857</td></tr><tr><td>Cash Flows from Financing Activities-Discontinued Operations</td><td>—</td><td>—</td><td>—</td><td>—</td><td>—</td><td>—</td></tr><tr><td>Cash Flows from Financing Activities</td><td>-1,065,716</td><td>-277,430</td><td>-15,803</td><td>55,234</td><td>1,323,572</td><td>19,857</td></tr><tr><td>Effect of exchange rates on cash and cash equivalents</td><td>—</td><td>—</td><td>312</td><td>-7,732</td><td>—</td><td>-7,420</td></tr><tr><td>Increase (Decrease) in cash and cash equivalents</td><td>1,156</td><td>-5,653</td><td>3,885</td><td>6,019</td><td>—</td><td>5,407</td></tr><tr><td>Cash and cash equivalents, beginning of year</td><td>1,243</td><td>10,366</td><td>1,094</td><td>107,823</td><td>—</td><td>120,526</td></tr><tr><td>Cash and cash equivalents, end of year</td><td>$2,399</td><td>$4,713</td><td>$4,979</td><td>$113,842</td><td>$—</td><td>$125,933</td></tr></table>
<table><tr><td></td><td colspan="5">Year Ended December 31,</td></tr><tr><td></td><td>2011</td><td>2012</td><td>2013</td><td>2014</td><td>2015</td></tr><tr><td>Operating Income</td><td>$566,818</td><td>$555,466</td><td>$489,247</td><td>$549,277</td><td>$524,527</td></tr><tr><td>Add: Depreciation and Amortization</td><td>319,499</td><td>316,344</td><td>322,037</td><td>353,143</td><td>345,464</td></tr><tr><td>Intangible Impairments</td><td>46,500</td><td>—</td><td>—</td><td>—</td><td>—</td></tr><tr><td>Loss on Disposal/Write-Down of Property, Plant and Equipment (Excluding Real Estate), Net</td><td>995</td><td>4,661</td><td>430</td><td>1,065</td><td>3,000</td></tr><tr><td>Recall Costs-1</td><td>—</td><td>—</td><td>—</td><td>—</td><td>47,014</td></tr><tr><td>REIT Costs-2</td><td>15,527</td><td>34,446</td><td>82,867</td><td>22,312</td><td>—</td></tr><tr><td>Adjusted OIBDA</td><td>$949,339</td><td>$910,917</td><td>$894,581</td><td>$925,797</td><td>$920,005</td></tr></table>
<table><tr><td>Balance at December 31, 2011</td><td>$4,045</td></tr><tr><td>Increase based on tax positions related to the current period</td><td>299</td></tr><tr><td>Increase based on tax positions related to prior periods</td><td>127</td></tr><tr><td>Decreases based on tax positions related to prior periods</td><td>-21</td></tr><tr><td>Decreases related to settlements with taxing authorities</td><td>-260</td></tr><tr><td>Decreases related to a lapse of applicable statute of limitations</td><td>-125</td></tr><tr><td>Balance at December 31, 2012</td><td>$4,065</td></tr><tr><td>Increase based on tax positions related to the current period</td><td>$51</td></tr><tr><td>Increase based on tax positions related to prior periods</td><td>267</td></tr><tr><td>Decreases based on tax positions related to prior periods</td><td>-141</td></tr><tr><td>Decreases related to settlements with taxing authorities</td><td>-146</td></tr><tr><td>Balance at December 31, 2013</td><td>$4,096</td></tr><tr><td>Increase based on tax positions related to the current period</td><td>$135</td></tr><tr><td>Increase based on tax positions related to prior periods</td><td>100</td></tr><tr><td>Decreases based on tax positions related to prior periods</td><td>-2,080</td></tr><tr><td>Decreases related to settlements with taxing authorities</td><td>-19</td></tr><tr><td>Decreases related to a lapse of applicable statute of limitations</td><td>-4</td></tr><tr><td>Balance at December 31, 2014</td><td>$2,228</td></tr></table>

Question: for us federal purposes , how many years are currently involved in irs controversies?
Answer: 9