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

Statements of Comprehensive Income

Year Ended December 31 2013 ($ in millions) 2012($ in millions) 2011 ($ in millions)
Net income $977 $807 $662
Other comprehensive income:
Change in net unrealized gains on investments, net of tax of $30, ($18), and $20 in 2013, 2012, and 2011, respectively 42 (26) 26
Other (4) (2) 2
Total comprehensive income $1,015 $779 $690

Kaufman reports accumulated other comprehensive income in its balance sheet as a component of shareholders' equity as follows:

2013 ($ in millions) 2012($ in millions)
Shareholders' equity:
Common stock 390 390
Additional paid-in capital 9,282 9,282
Retained earnings 8,362 7,806
Accumulated other comprehensive income 132 94
Total shareholders' equity $18,166 $17,572

Required:

From the information provided, determine how Kaufman calculated the $132 million accumulated other comprehensive income in 2013.