The following is from the 2013 annual report of Kaufman Chemicals, Inc.:

Statements Of Comprehensive Income	($ in millions)
Years Ended December 31	2013			2012			2011
Net income	$	999		$	829		$	684
Other comprehensive income:
Change in net unrealized gains on investments, net of tax of $32, ($20), and $22 in 2013, 2012, and 2011, 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)
	2013			2012
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:

From the information provided, determine how Kaufman calculated the $140 million accumulated other comprehensive income in 2013. (Enter your answers in millions (i.e., example, $5,000,000 should be entered as 5).)

Accumulated other comprehensive income, 2012
Change in net unrealized gains on investments
Change in other
Accumulated other comprehensive income, 2013