pre_text: .
post_text: ( 3 ) in the fourth quarter of 2014 , the company recorded a $ 47 million goodwill impairment charge . item 9 . changes in and disagreements with accountants on accounting and financial disclosure item 9a . controls and procedures disclosure controls and procedures the company's management , with the participation of the company's chief executive officer and chief financial officer , has evaluated the effectiveness of the company's disclosure controls and procedures ( as defined in rules 13a-15 ( e ) and 15d-15 ( e ) under the securities exchange act of 1934 , as amended ( the "exchange act" ) ) as of december 31 , 2015 . based on that evaluation , the company's chief executive officer and chief financial officer concluded that , as of december 31 , 2015 , the company's disclosure controls and procedures were effective to ensure that information required to be disclosed in reports the company files or submits under the exchange act is ( i ) recorded , processed , summarized and reported within the time periods specified in sec rules and forms , and ( ii ) accumulated and communicated to management to allow their timely decisions regarding required disclosure . changes in internal control over financial reporting during the three months ended december 31 , 2015 , no change occurred in the company's internal control over financial reporting that materially affected , or is reasonably likely to materially affect , the company's internal control over financial reporting. .
table: Year Ended December 31, 2014
table: ($ in millions, except per share amounts) 1st Qtr 2nd Qtr 3rd Qtr 4th Qtr<sup>(3)</sup>
table: Sales and service revenues $1,594 $1,719 $1,717 $1,927
table: Operating income (loss) 159 181 171 144
table: Earnings (loss) before income taxes 132 152 144 79
table: Net earnings (loss) 90 100 96 52
table: Dividends declared per share $0.20 $0.20 $0.20 $0.40
table: Basic earnings (loss) per share $1.83 $2.05 $1.97 $1.07
table: Diluted earnings (loss) per share $1.81 $2.04 $1.96 $1.05
question: Analyse this data from a financial earnings document. what is the net income margin in the q3 of 2014?