Exercise 18-1 Comprehensive income [LO18-2]

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	$	999			$	829			$	684
Other comprehensive income:
Change in net unrealized gains on investments, net of tax of $32, ($20), and $22 in 2018, 2017, and 2016, respectively		45				(28	)			30
Other		(3	)			(1	)			1
Total comprehensive income	$	1,041			$	800			$	715

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		400			400
Additional paid-in capital		9,484			9,484
Retained earnings		8,564			8,008
Accumulated other comprehensive income		140			98
Total shareholders equity	$	18,588		$	17,990

Required: 4. From the information provided, determine how Kaufman calculated the $140 million accumulated other comprehensive income in 2018. (Enter your answers in millions (i.e., 10,000,000 should be entered as 10).)