Read the following texts and table with financial data from an S&P 500 earnings report carefully.Based on the question-answer history (if provided), answer the last question. The answer may require mathematical calculation based on the data provided.


the goldman sachs group , inc . and subsidiaries management 2019s discussion and analysis operating expenses our operating expenses are primarily influenced by compensation , headcount and levels of business activity . compensation and benefits includes salaries , discretionary compensation , amortization of equity awards and other items such as benefits . discretionary compensation is significantly impacted by , among other factors , the level of net revenues , overall financial performance , prevailing labor markets , business mix , the structure of our share- based compensation programs and the external environment . in addition , see 201cuse of estimates 201d for additional information about expenses that may arise from litigation and regulatory proceedings . the table below presents our operating expenses and total staff ( which includes employees , consultants and temporary staff ) . . <table class='wikitable'><tr><td>1</td><td>$ in millions</td><td>year ended december 2015</td><td>year ended december 2014</td><td>year ended december 2013</td></tr><tr><td>2</td><td>compensation and benefits</td><td>$ 12678</td><td>$ 12691</td><td>$ 12613</td></tr><tr><td>3</td><td>brokerage clearing exchange anddistribution fees</td><td>2576</td><td>2501</td><td>2341</td></tr><tr><td>4</td><td>market development</td><td>557</td><td>549</td><td>541</td></tr><tr><td>5</td><td>communications and technology</td><td>806</td><td>779</td><td>776</td></tr><tr><td>6</td><td>depreciation and amortization</td><td>991</td><td>1337</td><td>1322</td></tr><tr><td>7</td><td>occupancy</td><td>772</td><td>827</td><td>839</td></tr><tr><td>8</td><td>professional fees</td><td>963</td><td>902</td><td>930</td></tr><tr><td>9</td><td>insurance reserves1</td><td>2014</td><td>2014</td><td>176</td></tr><tr><td>10</td><td>other expenses2</td><td>5699</td><td>2585</td><td>2931</td></tr><tr><td>11</td><td>total non-compensation expenses</td><td>12364</td><td>9480</td><td>9856</td></tr><tr><td>12</td><td>total operating expenses</td><td>$ 25042</td><td>$ 22171</td><td>$ 22469</td></tr><tr><td>13</td><td>total staff at period-end</td><td>36800</td><td>34000</td><td>32900</td></tr></table> 1 . consists of changes in reserves related to our americas reinsurance business , including interest credited to policyholder account balances , and expenses related to property catastrophe reinsurance claims . in april 2013 , we completed the sale of a majority stake in our americas reinsurance business and no longer consolidate this business . 2 . includes provisions of $ 3.37 billion recorded during 2015 for the agreement in principle with the rmbs working group . see note 27 to the consolidated financial statements for further information about this agreement in principle . 2015 versus 2014 . operating expenses on the consolidated statements of earnings were $ 25.04 billion for 2015 , 13% ( 13 % ) higher than 2014 . compensation and benefits expenses on the consolidated statements of earnings were $ 12.68 billion for 2015 , essentially unchanged compared with 2014 . the ratio of compensation and benefits to net revenues for 2015 was 37.5% ( 37.5 % ) compared with 36.8% ( 36.8 % ) for 2014 . total staff increased 8% ( 8 % ) during 2015 , primarily due to activity levels in certain businesses and continued investment in regulatory compliance . non-compensation expenses on the consolidated statements of earnings were $ 12.36 billion for 2015 , 30% ( 30 % ) higher than 2014 , due to significantly higher net provisions for mortgage-related litigation and regulatory matters , which are included in other expenses . this increase was partially offset by lower depreciation and amortization expenses , primarily reflecting lower impairment charges related to consolidated investments , and a reduction in expenses related to the sale of metro in the fourth quarter of 2014 . net provisions for litigation and regulatory proceedings for 2015 were $ 4.01 billion compared with $ 754 million for 2014 ( both primarily comprised of net provisions for mortgage-related matters ) . 2015 included a $ 148 million charitable contribution to goldman sachs gives , our donor-advised fund . compensation was reduced to fund this charitable contribution to goldman sachs gives . the firm asks its participating managing directors to make recommendations regarding potential charitable recipients for this contribution . 2014 versus 2013 . operating expenses on the consolidated statements of earnings were $ 22.17 billion for 2014 , essentially unchanged compared with 2013 . compensation and benefits expenses on the consolidated statements of earnings were $ 12.69 billion for 2014 , essentially unchanged compared with 2013 . the ratio of compensation and benefits to net revenues for 2014 was 36.8% ( 36.8 % ) compared with 36.9% ( 36.9 % ) for 2013 . total staff increased 3% ( 3 % ) during 2014 . non-compensation expenses on the consolidated statements of earnings were $ 9.48 billion for 2014 , 4% ( 4 % ) lower than 2013 . the decrease compared with 2013 included a decrease in other expenses , due to lower net provisions for litigation and regulatory proceedings and lower operating expenses related to consolidated investments , as well as a decline in insurance reserves , reflecting the sale of our americas reinsurance business in 2013 . these decreases were partially offset by an increase in brokerage , clearing , exchange and distribution fees . net provisions for litigation and regulatory proceedings for 2014 were $ 754 million compared with $ 962 million for 2013 ( both primarily comprised of net provisions for mortgage-related matters ) . 2014 included a charitable contribution of $ 137 million to goldman sachs gives , our donor-advised fund . compensation was reduced to fund this charitable contribution to goldman sachs gives . the firm asks its participating managing directors to make recommendations regarding potential charitable recipients for this contribution . 58 goldman sachs 2015 form 10-k .
Question: what is the compensation and benefits value in 2015 times 1000000?
Answer: 12678000000.0
Question: what was the number of total staff at the end of 2015?

36800.0