CHAPTER 18 (6.)

The following is from the 2018 annual report of Kaufman Chemicals, Inc.:

Statements of Comprehensive Income
Years Ended December 31	2018				2017				2016
Net income	$	867			$	697			$	552
Other comprehensive income:
Change in net unrealized gains on investments, net of tax of $19, ($17), and $17 in 2018, 2017, and 2016, respectively		32				(25	)			24
Other		(1	)			(1	)			2
Total comprehensive income	$	898			$	671			$	578

Kaufman reports accumulated other comprehensive income in its balance sheet as a component of shareholders' equity as follows:

	($ in millions)
	2018			2017
Shareholders equity:
Common stock		335			335
Additional paid-in capital		8,272			8,272
Retained earnings		7,352			6,796
Accumulated other comprehensive income		105			74
Total shareholders equity	$	16,064		$	15,477

Required: 4. From the information provided, determine how Kaufman calculated the $105 million accumulated other comprehensive income in 2018. (Enter your answers in millions (i.e., 10,000,000 should be entered as 10).)

($ in millions) Accumulated other comprehensive income, 2017 Change in net unrealized gains on investments Change in "other" Accumulated other comprehensive income, 2018 $