management 2019s discussion and analysis supplemental financial information and disclosures income tax matters effective tax rate from continuing operations .
[['', '2017', '2016', '2015'], ['u.s . gaap', '40.1% ( 40.1 % )', '30.8% ( 30.8 % )', '25.9% ( 25.9 % )'], ['adjusted effective income taxrate 2014non-gaap1', '30.8% ( 30.8 % )', '31.6% ( 31.6 % )', '32.3% ( 32.3 % )']]
adjusted effective income tax rate 2014 non-gaap1 30.8% ( 30.8 % ) 31.6% ( 31.6 % ) 32.3% ( 32.3 % ) 1 .beginning in 2017 , income tax consequences associated with employee share-based awards are recognized in provision for income taxes in the income statements but are excluded from the intermittent net discrete tax provisions ( benefits ) adjustment as we anticipate conversion activity each year .see note 2 to the financial statements on the adoption of the accounting update improvements to employee share-based payment accounting .for 2015 , adjusted effective income tax rate also excludes dva .for further information on non-gaap measures , see 201cselected non-gaap financial information 201d herein .the effective tax rate from continuing operations for 2017 included an intermittent net discrete tax provision of $ 968 million , primarily related to the impact of the tax act , partially offset by net discrete tax benefits primarily associ- ated with the remeasurement of reserves and related interest due to new information regarding the status of multi-year irs tax examinations .the tax act , enacted on december 22 , 2017 , significantly revised u.s .corporate income tax law by , among other things , reducing the corporate income tax rate to 21% ( 21 % ) , and implementing a modified territorial tax system that includes a one-time transition tax on deemed repatriated earnings of non-u.s .subsidiaries ; imposes a minimum tax on global intangible low-taxed income ( 201cgilti 201d ) and an alternative base erosion and anti-abuse tax ( 201cbeat 201d ) on u.s .corpora- tions that make deductible payments to non-u.s .related persons in excess of specified amounts ; and broadens the tax base by partially or wholly eliminating tax deductions for certain historically deductible expenses ( e.g. , fdic premiums and executive compensation ) .we recorded an approximate $ 1.2 billion net discrete tax provision as a result of the enactment of the tax act , primarily from the remeasurement of certain deferred tax assets using the lower enacted corporate tax rate .this provi- sion incorporates the best available information as of the enactment date as well as assumptions made based upon our current interpretation of the tax act .our estimates may change as we receive additional clarification and implementa- tion guidance from the u.s .treasury department and as the interpretation of the tax act evolves over time .the ultimate impact of the income tax effects of the tax act will be deter- mined in connection with the preparation of our u.s .consoli- dated federal income tax return .taking into account our current assumptions , estimates and interpretations related to the tax act and other factors , we expect our effective tax rate from continuing operations for 2018 to be approximately 22% ( 22 % ) to 25% ( 25 % ) , depending on factors such as the geographic mix of earnings and employee share- based awards ( see 201cforward-looking statements 201d ) .subsequent to the release of the firm 2019s 2017 earnings on january 18 , 2018 , certain estimates related to the net discrete tax provision associated with the enactment of the tax act were revised , resulting in a $ 43 million increase in the provi- sion for income taxes and a reallocation of impacts among segments .this decreased diluted eps and diluted eps from continuing operations by $ 0.03 and $ 0.02 in the fourth quarter and year ended december 31 , 2017 , respectively .on a business segment basis , the change resulted in an $ 89 million increase in provision for income taxes for wealth management , a $ 45 million decrease for institutional securi- ties , and a $ 1 million decrease for investment management .the effective tax rate from continuing operations for 2016 included intermittent net discrete tax benefits of $ 68 million , primarily related to the remeasurement of reserves and related interest due to new information regarding the status of multi- year irs tax examinations , partially offset by adjustments for other tax matters .the effective tax rate from continuing operations for 2015 included intermittent net discrete tax benefits of $ 564 million , primarily associated with the repatriation of non-u.s .earn- ings at a cost lower than originally estimated due to an internal restructuring to simplify the legal entity organization in the u.k .u.s .bank subsidiaries we provide loans to a variety of customers , from large corpo- rate and institutional clients to high net worth individuals , primarily through our u.s .bank subsidiaries , morgan stanley bank n.a .( 201cmsbna 201d ) and morgan stanley private bank , national association ( 201cmspbna 201d ) ( collectively , 201cu.s .bank subsidiaries 201d ) .the lending activities in the institutional securities business segment primarily include loans and lending commitments to corporate clients .the lending activ- ities in the wealth management business segment primarily include securities-based lending that allows clients to borrow december 2017 form 10-k 52 .

Question: what is the difference between u.s . gaap and adjusted effective income tax rate 2014non-gaap in 2017?
Answer: 9.3%