Question: The following is an excerpt from a disclosure note from the 2016 annual report of Kaufman Chemicals, Inc.: COMPREHENSIVE INCOME (LOSS) The components of comprehensive
| The following is an excerpt from a disclosure note from the 2016 annual report of Kaufman Chemicals, Inc.: |
| COMPREHENSIVE INCOME (LOSS) | |||||||||
| The components of comprehensive income, net of tax, are as follows (in millions): | |||||||||
| Years Ended December 31 | 2016 | 2015 | 2014 | ||||||
| Net income | $ | 955 | $ | 785 | $ | 640 | |||
| Other comprehensive income: | |||||||||
| Change in net unrealized gains on investments, net of tax of $28, ($16), and $25 in 2016, 2015, and 2014, respectively | 38 | (26 | ) | 32 | |||||
| Other | (2 | ) | (2 | ) | 1 | ||||
| Total comprehensive income | $ | 991 | $ | 757 | $ | 673 | |||
| Kaufman reports accumulated other comprehensive income in its balance sheet as a component of shareholders' equity as follows: |
| ($ in millions) | ||||||
| 2016 | 2015 | |||||
| Shareholders equity: | ||||||
| Common stock | 380 | 380 | ||||
| Additional paid-in capital | 9,080 | 9,080 | ||||
| Retained earnings | 8,160 | 7,604 | ||||
| Accumulated other comprehensive income | 126 | 90 | ||||
| Total shareholders equity | $ | 17,746 | $ | 17,154 | ||
| From the information provided, determine how Kaufman calculated the $126 million accumulated other comprehensive income in 2016. |

(S in millions) Accumulated other comprehensive income, 2015 Change in net unrealized gains on investments Change in "other Accumulated other comprehensive income, 2016
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