v3.3.1.900
Miscellaneous Financial Information
12 Months Ended
Dec. 31, 2015
Miscellaneous Financial Information [Abstract]  
Miscellaneous Financial Information

3. Miscellaneous Financial Information

Research and development expenses totaled $1,008 million in 2015, $971 million in 2014 and $1,044 million in 2013.

Net income included before-tax aggregate foreign exchange transaction losses of $119 million and $225 million in 2015 and 2014, respectively, and gains of $155 million in 2013.

In 2015, 2014 and 2013, net income included a loss of $186 million, and gains of $187 million and $282 million, respectively, attributable to the combined effects of LIFO inventory accumulations and drawdowns. The aggregate replacement cost of inventories was estimated to exceed their LIFO carrying values by $4.5 billion and $10.6 billion at December 31, 2015, and 2014, respectively.

Crude oil, products and merchandise as of year-end 2015 and 2014 consist of the following:

2015 2014
(billions of dollars)
Crude oil4.2 4.6
Petroleum products4.1 4.1
Chemical products2.7 2.9
Gas/other1.0 0.8
Total12.0 12.4