Management’s Discussion and Analysis of Financial Condition and Results of Operations – Continued O&R’s electric operating revenues decreased $49 million in 2012 compared with 2011 due primarily to lower purchased power costs ($69 million), offset in part by the New York electric rate plan ($12 million).
O&R’s New York electric delivery revenues are subject to a revenue decoupling mechanism, as a result of which delivery revenues are generally not affected by changes in delivery volumes from levels assumed when rates were approved.
O&R’s electric sales in New Jersey and Pennsylvania are not subject to a decoupling mechanism, and as a result, changes in such volumes do impact revenues.
Other electric operating revenues generally reflect changes in regulatory assets and liabilities in accordance with the company’s electric rate plan.
See Note B to the financial statements in Item 8.
Electric delivery volumes in O&R’s service area decreased 1.0 percent in 2012 compared with 2011.
After adjusting for weather and other variations, electric delivery volumes in O&R’s service area increased 0.8 percent in 2012 compared with 2011.
Electric operating income increased $2 million in 2012 compared with 2011.
The increase reflects primarily higher net revenues ($20 million), offset by higher operations and maintenance expense ($9 million, due to higher pension and health care expense), taxes other than income taxes ($6 million, principally property taxes) and depreciation and amortization ($3 million).
Most of the operating expenses attributable to major storms in 2012 and 2011 were deferred as a regulatory asset.
Gas O&R’s results of gas operations for the year ended December 31, 2012 compared with the year ended December 31, 2011 is as follows:
## Table 0 ##
O&R’s gas sales and deliveries, excluding off-system sales, in 2012 compared with 2011 were:
## Table 1 ##
O&R’s gas operating revenues decreased $11 million in 2012 compared with 2011 due primarily to the decrease in gas purchased for resale in 2012 ($18 million), offset in part by the gas rate plan.
Sales and transportation volumes for firm customers decreased 6.1 percent in 2012 compared with 2011.
After adjusting for weather and other variations, total firm sales and transportation volumes increased 1.4 percent in 2012 compared with 2011.
Contributions and Future Benefit Payments We expect to make contributions of $28.1 million to our defined benefit, other postretirement, and postemployment benefits plans in fiscal 2009.
Actual 2009 contributions could exceed our current projections, as influenced by our decision to undertake discretionary funding of our benefit trusts versus other competing investment priorities and future changes in government requirements.
Estimated benefit payments, which reflect expected future service, as appropriate, are expected to be paid from fiscal 2009-2018 as follows:
## Table 2 ##
Defined Contribution Plans The General Mills Savings Plan is a defined contribution plan that covers salaried and nonunion employees.
It had net assets of $2,309.9 million as of May 25, 2008 and $2,303.0 million as of May 27, 2007.
This plan is a 401(k) savings plan that includes a number of investment funds and an Employee Stock Ownership Plan (ESOP).
We sponsor another savings plan for certain hourly employees with net assets of $16.0 million as of May 25, 2008.
Our total recognized expense related to defined contribution plans was $61.9 million in fiscal 2008, $48.3 million in fiscal 2007, and $45.5 million in fiscal 2006.
The ESOP originally purchased our common stock principally with funds borrowed from third parties and guaranteed by us.
The ESOP shares are included in net shares outstanding for the purposes of calculating EPS.
The ESOP’s third-party debt was repaid on June 30, 2007.
The ESOP’s only assets are our common stock and temporary cash balances.
The ESOP’s share of the total defined contribution expense was $52.3 million in fiscal 2008, $40.1 million in fiscal 2007, and $37.6 million in fiscal 2006.
The ESOP’s expense was calculated by the “shares allocated” method.
The ESOP used our common stock to convey benefits to employees and, through increased stock ownership, to further align employee interests with those of stockholders.
We matched a percentage of employee contributions to the General Mills Savings Plan with a base match plus a variable year end match that depended on annual results.
Employees received our match in the form of common stock.
Our cash contribution to the ESOP was calculated so as to pay off enough debt to release sufficient shares to make our match.
The ESOP used our cash contributions to the plan, plus the dividends received on the ESOP’s leveraged shares, to make principal and interest payments on the ESOP’s debt.
As loan payments were made, shares became unencumbered by debt and were committed to be allocated.
The ESOP allocated shares to individual employee accounts on the basis of the match of employee payroll savings (contributions), plus reinvested dividends received on previously allocated shares.
The ESOP incurred net interest of less than $1.0 million in each of fiscal 2007 and 2006.
The ESOP used dividends of $2.5 million in fiscal 2007 and $3.9 million in 2006, along with our contributions of less than $1.0 million in each of fiscal 2007 and 2006 to make interest and principal payments.
The number of shares of our common stock allocated to participants in the ESOP was 5.2 million as of May 25, 2008, and 5.4 million as of May 27, 2007.
DEPOSITS – The following table shows HRB Bank's average deposit balances and the average rate paid on those deposits for fiscal years 2014, 2013 and 2012:
## Table 3 ##
RATIOS – The following table shows certain of HRB Bank's key ratios for fiscal years 2014, 2013 and 2012:

<table><tr><td></td><td colspan="2"> Twelve Months Ended</td><td></td></tr><tr><td> (Millions of Dollars)</td><td> December 31, 2012</td><td> December 31, 2011</td><td>Variation</td></tr><tr><td>Operating revenues</td><td>$203</td><td>$214</td><td>$-11</td></tr><tr><td>Gas purchased for resale</td><td>69</td><td>87</td><td>-18</td></tr><tr><td>Net revenues</td><td>134</td><td>127</td><td>7</td></tr><tr><td>Operations and maintenance</td><td>64</td><td>66</td><td>-2</td></tr><tr><td>Depreciation and amortization</td><td>15</td><td>13</td><td>2</td></tr><tr><td>Taxes, other than income taxes</td><td>15</td><td>15</td><td>-</td></tr><tr><td> Gas operating income</td><td>$40</td><td>$33</td><td>$7</td></tr></table>
<table><tr><td></td><td colspan="4">Thousands of dths Delivered</td><td colspan="4">Revenues in Millions</td></tr><tr><td></td><td colspan="2"> Twelve Months Ended</td><td colspan="2"></td><td colspan="2"> Twelve Months Ended</td><td colspan="2"></td></tr><tr><td> Description</td><td> December 31, 2012</td><td> December 31, 2011</td><td>Variation</td><td>Percent Variation</td><td> December 31, 2012</td><td> December 31, 2011</td><td>Variation</td><td>Percent Variation</td></tr><tr><td>Residential</td><td>6,291</td><td>7,024</td><td>-733</td><td>-10.4%</td><td>$88</td><td>$104</td><td>$-16</td><td>-15.4%</td></tr><tr><td>General</td><td>1,248</td><td>1,360</td><td>-112</td><td>-8.2</td><td>15</td><td>18</td><td>-3</td><td>-16.7</td></tr><tr><td>Firm transportation</td><td>10,505</td><td>10,823</td><td>-318</td><td>-2.9</td><td>76</td><td>71</td><td>5</td><td>7.0</td></tr><tr><td> Total firm sales and transportation</td><td> 18,044</td><td> 19,207</td><td>-1,163</td><td>-6.1</td><td>179</td><td>193</td><td>-14</td><td>-7.3</td></tr><tr><td>Interruptible sales</td><td>4,326</td><td>4,184</td><td>142</td><td>3.4</td><td>4</td><td>4</td><td>-</td><td>-</td></tr><tr><td>Generation plants</td><td>738</td><td>1,109</td><td>-371</td><td>-33.5</td><td>-</td><td>1</td><td>-1</td><td>Large</td></tr><tr><td>Other</td><td>793</td><td>864</td><td>-71</td><td>-8.2</td><td>-</td><td>-</td><td>-</td><td>-</td></tr><tr><td>Other gas revenues</td><td>-</td><td>-</td><td>-</td><td>-</td><td>20</td><td>16</td><td>4</td><td>25.0</td></tr><tr><td> Total</td><td> 23,901</td><td> 25,364</td><td>-1,463</td><td>-5.8%</td><td>$203</td><td>$214</td><td>$-11</td><td>-5.1%</td></tr></table>
<table><tr><td>In Millions</td><td>Defined Benefit Pension Plans</td><td>Other Postretirement Benefit Plans Gross Payments</td><td>Medicare Subsidy Receipts</td><td>Postemployment Benefit Plans</td></tr><tr><td>2009</td><td>$176.3</td><td>$56.0</td><td>$-6.1</td><td>$16.6</td></tr><tr><td>2010</td><td>182.5</td><td>59.9</td><td>-6.7</td><td>17.5</td></tr><tr><td>2011</td><td>189.8</td><td>63.3</td><td>-7.3</td><td>18.1</td></tr><tr><td>2012</td><td>197.5</td><td>67.0</td><td>-8.0</td><td>18.8</td></tr><tr><td>2013</td><td>206.6</td><td>71.7</td><td>-8.7</td><td>19.4</td></tr><tr><td>2014 – 2018</td><td>1,187.3</td><td>406.8</td><td>-55.3</td><td>106.3</td></tr></table>
<table><tr><td>Year ended April 30,</td><td colspan="2">2014</td><td colspan="2">2013</td><td colspan="2">2012</td></tr><tr><td></td><td>AverageBalance</td><td>Average Rate</td><td>AverageBalance</td><td>Average Rate</td><td>AverageBalance</td><td>AverageRate</td></tr><tr><td>Money market and savings</td><td>$274,633</td><td>0.47%</td><td>$331,819</td><td>0.59%</td><td>$306,053</td><td>0.71%</td></tr><tr><td>Interest-bearing checking accounts</td><td>8,881</td><td>0.08%</td><td>12,027</td><td>0.17%</td><td>14,871</td><td>0.27%</td></tr><tr><td>IRAs</td><td>310,103</td><td>0.20%</td><td>322,078</td><td>0.91%</td><td>334,022</td><td>1.00%</td></tr><tr><td>Certificates of deposit</td><td>14,006</td><td>1.31%</td><td>69,444</td><td>1.08%</td><td>50,647</td><td>2.33%</td></tr><tr><td></td><td>607,623</td><td>0.35%</td><td>735,368</td><td>0.77%</td><td>705,593</td><td>0.95%</td></tr><tr><td>Non-interest-bearing deposits</td><td>362,806</td><td></td><td>330,727</td><td></td><td>320,566</td><td></td></tr><tr><td></td><td>$970,429</td><td></td><td>$1,066,095</td><td></td><td>$1,026,159</td><td></td></tr></table>

Question: What is the difference between 2012 and 2011 's highest Operating revenues? (in million)
Answer: -11.0