Interest and other income increased from a 35% decrease in 2013 to a 24% increase in 2014. Google Inc. realized a gain on holdings and investments in non-tradable shares of $126 million and $159 million respectively in 2014. Additionally, a realizable gain of $153 million on available-for-sale investments and other income of $82 million was realized. In terms of losses, it recorded a foreign exchange loss of $402 million and interest expense of $101 million. The effect of these transactions is the 24% increase in interest and other income recorded in 2014. The provision for income taxes increased from a decrease of 27% in 2013 to an increase of 10% in 2014. This increase is caused by a certain number of transactions. as discussed below. In 2014, the company recorded a foreign interest rate differential of $2,400 million, a change in valuation allowance of $164 million and a federal research credit of $318 million. It also recorded $115 million in state taxes, net of federal benefits. The other adjustments made amount to $57