Protection The following table presents the results of operations of our Protection segment on an operating basis:
## Table 0 ##
Our Protection segment pretax operating income, which excludes net realized gains or losses, decreased $23 million, or 6%, to $386 million for the year ended December 31, 2011, compared to $409 million for the prior year primarily due to higher claims and general and administrative expenses partially offset by higher premiums.
Net Revenues Net revenues, which exclude net realized gains or losses, increased $23 million, or 1%, to $2.1 billion for the year ended December 31, 2011 compared to $2.0 billion for the prior year due to auto and home premium growth.
Premiums increased $29 million, or 3%, to $1.1 billion for the year ended December 31, 2011 compared to $1.0 billion for the prior year due to growth in auto and home premiums driven by higher volumes.
Auto and home policy counts increased 7% period-over-period.
Expenses Total expenses increased $46 million, or 3%, to $1.7 billion for the year ended December 31, 2011 compared to $1.6 billion for the prior year due to increases in benefits, claims, losses and settlement expenses, amortization of DAC and general and administrative expense.
Benefits, claims, losses and settlement expenses increased $26 million, or 2%, to $1.1 billion for the year ended December 31, 2011 compared to the prior year.
Benefits, claims, losses and settlement expenses related to our auto and home business increased from the prior year primarily due to premium growth, a $16 million increase in catastrophe losses and higher auto liability reserves.
In addition, benefits, claims, losses and settlement expenses increased as a result of higher UL claims and an increase in ongoing reserve levels for UL products with secondary guarantees compared to the prior year.
Benefits, claims, losses and settlement expenses in 2011 included a benefit of $4 million from unlocking and model changes compared to an expense of $44 million in the prior year.
Amortization of DAC increased $9 million, or 8%, to $119 million for the year ended December 31, 2011 compared to $110 million for the prior year.
Amortization of DAC in 2011 included a benefit of $1 million from unlocking and model changes compared to a benefit of $12 million in the prior year.
Amortization of DAC in 2010 included a benefit of $3 million as a result of the implementation of changes to the Portfolio Navigator program.
The market impact on amortization of DAC was an expense of $1 million in 2011 compared to a benefit of $4 million in the prior year as a result of unfavorable equity markets in 2011 compared to improving equity markets in 2010, which was partially offset by a decrease in DAC amortization as a result of better persistency and lower current period profits due to higher direct claims.
The Company recognizes the effect of income tax positions only if sustaining those positions is more likely than not.
Changes in recognition or measurement are reflected in the period in which a change in judgment occurs.
The Company records penalties and interest related to unrecognized tax benefits in Income taxes in the Company’s Consolidated Statements of Income.
Changes in Accounting Principles Business Combinations and Noncontrolling Interests On January 1, 2009, the Company adopted revised principles related to business combinations and noncontrolling interests.
The revised principle on business combinations applies to all transactions or other events in which an entity obtains control over one or more businesses.
It requires an acquirer to recognize the assets acquired, the liabilities assumed, and any noncontrolling interest in the acquiree at the acquisition date, measured at their fair values as of that date.
Business combinations achieved in stages require recognition of the identifiable assets and liabilities, as well as the noncontrolling interest in the acquiree, at the full amounts of their fair values when control is obtained.
This revision also changes the requirements for recognizing assets acquired and liabilities assumed arising from contingencies, and requires direct acquisition costs to be expensed.
In addition, it provides certain changes to income tax accounting for business combinations which apply to both new and previously existing business combinations.
In April 2009, additional guidance was issued which revised certain business combination guidance related to accounting for contingent liabilities assumed in a business combination.
The Company has adopted this guidance in conjunction with the adoption of the revised principles related to business combinations.
The adoption of the revised principles related to business combinations has not had a material impact on the consolidated financial statements.
The revised principle related to noncontrolling interests establishes accounting and reporting standards for the noncontrolling interests in a subsidiary and for the deconsolidation of a subsidiary.
The revised principle clarifies that a noncontrolling interest in a subsidiary is an ownership interest in the consolidated entity that should be reported as a separate component of equity in the Consolidated Statements of Financial Position.
The revised principle requires retrospective adjustments, for all periods presented, of stockholders’ equity and net income for noncontrolling interests.
In addition to these financial reporting changes, the revised principle provides for significant changes in accounting related to changes in ownership of noncontrolling interests.
Changes in Aon’s controlling financial interests in consolidated subsidiaries that do not result in a loss of control are accounted for as equity transactions similar to treasury stock transactions.
If a change in ownership of a consolidated subsidiary results in a loss of control and deconsolidation, any retained ownership interests are remeasured at fair value with the gain or loss reported in net income.
In previous periods, noncontrolling interests for operating subsidiaries were reported in Other general expenses in the Consolidated Statements of Income.
Prior period amounts have been restated to conform to the current year’s presentation.
The principal effect on the prior years’ balance sheets related to the adoption of the new guidance related to noncontrolling interests is summarized as follows (in millions):
## Table 1 ##
The revised principle also requires that net income be adjusted to include the net income attributable to the noncontrolling interests and a new separate caption for net income attributable to Aon stockholders be presented in the Consolidated Statements of Income.
The adoption of this new guidance increased net income by $16 million and $13 million for 2008 and 2007, respectively.
Net
Table of Contents SEAGATE TECHNOLOGY NOTES TO CONSOLIDATED FINANCIAL STATEMENTS—(Continued) warranty from one year to five years on all internal desktop and notebook disc drives shipped through the distribution and retail channels.
The Company uses estimated repair or replacement costs and uses statistical modeling to estimate product return rates in order to determine its warranty obligation.
Changes in the Company’s product warranty liability during the fiscal years ended July 1, 2005 and July 2, 2004 were as follows:
## Table 2 ##
The Company offers extended warranties on certain of its products.
Deferred revenue in relation to extended warranties has not been material to date.12.
Related Party Transactions Affiliate Transactions Historically, the Company has provided substantial services to other affiliated companies.
Upon the closing of the stock purchase agreement by New SAC, these services continued to be provided by the Company through New SAC.
The services provided generally include general management, treasury, tax, financial reporting, benefits administration, insurance, information technology, legal, accounts payable and receivable and credit functions, among others.
The Company charged for these services through corporate expense allocations.
The amount of corporate expense allocations depended upon the total amount of allocable costs incurred by the Company on behalf of the affiliated company less amounts charged as specified cost or expense rather than by allocation.
Such costs have been proportionately allocated to the affiliated companies based on detailed inquiries and estimates of time incurred by the Company’s corporate marketing and general administrative departmental managers.
Management believes that the allocations charged to other affiliated companies were reasonable.
Allocations charged to other affiliated companies’ marketing and administrative expenses for fiscal year 2005 were not material.
Allocations charged to other affiliated companies’ marketing and administrative expenses for fiscal years 2004 and 2003 were approximately $2 million and $4 million, respectively.
Xiotech Corporation and Certance were affiliates of Seagate Technology.
The Company recorded revenue from Xiotech of $7 million in fiscal year 2005 and recorded revenue from Certance of $2 million for the period from July 3, 2004 through January 2005, at which time it was sold to a third party.
The Company recorded revenue from Xiotech and Certance of $8 million and $3 million in fiscal year 2004 and $23 million and $5 million in fiscal year 2003, respectively.
There were no amounts receivable from affiliated companies at July 1, 2005.
The amounts receivable from Xiotech and Certance were $1 million from each at July 2, 2004.
Purchases and sales to other affiliated companies were not material for any of the periods presented.
Certain members of our board of directors are also on the boards of directors of Microsoft Corporation, Flextronics International Ltd.  and United Parcel Service, Inc.
The Company sells disc drives to Microsoft, certain subcontractors to Microsoft and Flextronics for use in their products.
The Company recorded net revenue of $181 million, $150 million and $146 million in fiscal years 2005, 2004 and 2003, respectively, for sales to Microsoft

<table><tr><td> </td><td colspan="2"> Years Ended December 31,</td><td></td><td></td></tr><tr><td> </td><td> 2011</td><td> 2010</td><td colspan="2">Change</td></tr><tr><td> </td><td colspan="3">(in millions)</td><td></td></tr><tr><td> Revenues</td><td></td><td></td><td></td><td></td></tr><tr><td>Management and financial advice fees</td><td>$56</td><td>$54</td><td>$2</td><td>4%</td></tr><tr><td>Distribution fees</td><td>95</td><td>96</td><td>-1</td><td>-1</td></tr><tr><td>Net investment income</td><td>426</td><td>428</td><td>-2</td><td>—</td></tr><tr><td>Premiums</td><td>1,076</td><td>1,047</td><td>29</td><td>3</td></tr><tr><td>Other revenues</td><td>417</td><td>422</td><td>-5</td><td>-1</td></tr><tr><td>Total revenues</td><td>2,070</td><td>2,047</td><td>23</td><td>1</td></tr><tr><td>Banking and deposit interest expense</td><td>1</td><td>1</td><td>—</td><td>—</td></tr><tr><td>Total net revenues</td><td>2,069</td><td>2,046</td><td>23</td><td>1</td></tr><tr><td> Expenses</td><td></td><td></td><td></td><td></td></tr><tr><td>Distribution expenses</td><td>62</td><td>68</td><td>-6</td><td>-9</td></tr><tr><td>Interest credited to fixed accounts</td><td>142</td><td>147</td><td>-5</td><td>-3</td></tr><tr><td>Benefits, claims, losses and settlement expenses</td><td>1,085</td><td>1,059</td><td>26</td><td>2</td></tr><tr><td>Amortization of deferred acquisition costs</td><td>119</td><td>110</td><td>9</td><td>8</td></tr><tr><td>General and administrative expense</td><td>275</td><td>253</td><td>22</td><td>9</td></tr><tr><td>Total expenses</td><td>1,683</td><td>1,637</td><td>46</td><td>3</td></tr><tr><td>Operating earnings</td><td>$386</td><td>$409</td><td>$-23</td><td>-6%</td></tr></table>
<table><tr><td>As of December 31</td><td>2008</td><td>2007</td></tr><tr><td>Equity, as previously reported</td><td>$5,310</td><td>$6,221</td></tr><tr><td>Increase for reclassification of non-controlling interests</td><td>105</td><td>40</td></tr><tr><td>Equity, as adjusted</td><td>$5,415</td><td>$6,261</td></tr></table>
<table><tr><td></td><td>Fiscal Year Ended July 1, 2005</td><td>Fiscal Year Ended July 2, 2004</td></tr><tr><td></td><td colspan="2">(in millions)</td></tr><tr><td>Balance, beginning of period</td><td>$125</td><td>$134</td></tr><tr><td>Warranties issued</td><td>147</td><td>69</td></tr><tr><td>Repairs and replacements</td><td>-113</td><td>-143</td></tr><tr><td>Changes in liability for pre-existing warranties, including expirations</td><td>84</td><td>65</td></tr><tr><td>Balance, end of period</td><td>$243</td><td>$125</td></tr></table>

Question: what was the percentage change in the reclassification of non-controlling interests from 2007 to 2008