Task: Table-QA (source dataset: FinQA)

Task: 
You are given a table containing structured data and a natural language question referring to the table. Your goal is to analyze the table and provide an accurate and concise answer based on the given data.

Instructions:
1. Understand the Table: Examine the structure, headers, and data in the table. Identify relevant columns and rows related to the question.
2. Interpret the Question: Determine whether the question requires direct retrieval, aggregation, comparison, sorting, filtering, or inference.
3. Extract the Answer: Use logical reasoning and numerical operations (if necessary) to derive the correct response from the table.
4. Format the Answer: No explanation, return the answer in a structured JSON format: {"answer": <answer>}. If the question cannot be answered due to missing or ambiguous data, return a JSON response with {"answer": null}.

Table:
| ( amounts in millions )                  | 2013    | 2012    |
|:-----------------------------------------|:--------|:--------|
| income taxes                             | $ 7.7   | $ 19.6  |
| accrued restructuring                    | 4.0     | 7.2     |
| accrued warranty                         | 17.0    | 18.9    |
| deferred subscription revenue            | 26.6    | 24.8    |
| accrued property payroll and other taxes | 31.3    | 32.9    |
| accrued selling and promotion expense    | 24.5    | 26.6    |
| other                                    | 132.6   | 117.9   |
| total other accrued liabilities          | $ 243.7 | $ 247.9 |

Question:
what was the percent of the change in the total other accrued liabilities from 2012 to 2013


pre_text: management performs detailed reviews of its receivables on a monthly and/or quarterly basis to assess the adequacy of the allowances based on historical and current trends and other factors affecting credit losses and to determine if any impairment has occurred .
a receivable is impaired when it is probable that all amounts related to the receivable will not be collected according to the contractual terms of the agreement .
additions to the allowances for doubtful accounts are maintained through adjustments to the provision for credit losses , which are charged to current period earnings ; amounts determined to be uncollectable are charged directly against the allowances , while amounts recovered on previously charged-off accounts increase the allowances .
net charge-offs include the principal amount of losses charged-off as well as charged-off interest and fees .
recovered interest and fees previously charged-off are recorded through the allowances for doubtful accounts and increase the allowances .
finance receivables are assessed for charge-off when an account becomes 120 days past due and are charged-off typically within 60 days of asset repossession .
contract receivables related to equipment leases are generally charged-off when an account becomes 150 days past due , while contract receivables related to franchise finance and van leases are generally charged-off up to 180 days past the asset return date .
for finance and contract receivables , customer bankruptcies are generally charged-off upon notification that the associated debt is not being reaffirmed or , in any event , no later than 180 days past due .
snap-on does not believe that its trade accounts , finance or contract receivables represent significant concentrations of credit risk because of the diversified portfolio of individual customers and geographical areas .
see note 3 for further information on receivables and allowances for doubtful accounts .
other accrued liabilities : supplemental balance sheet information for 201cother accrued liabilities 201d as of 2013 and 2012 year end is as follows : ( amounts in millions ) 2013 2012 .
post_text: inventories : snap-on values its inventory at the lower of cost or market and adjusts for the value of inventory that is estimated to be excess , obsolete or otherwise unmarketable .
snap-on records allowances for excess and obsolete inventory based on historical and estimated future demand and market conditions .
allowances for raw materials are largely based on an analysis of raw material age and actual physical inspection of raw material for fitness for use .
as part of evaluating the adequacy of allowances for work-in-progress and finished goods , management reviews individual product stock-keeping units ( skus ) by product category and product life cycle .
cost adjustments for each product category/product life-cycle state are generally established and maintained based on a combination of historical experience , forecasted sales and promotions , technological obsolescence , inventory age and other actual known conditions and circumstances .
should actual product marketability and raw material fitness for use be affected by conditions that are different from management estimates , further adjustments to inventory allowances may be required .
snap-on adopted the 201clast-in , first-out 201d ( 201clifo 201d ) inventory valuation method in 1973 for its u.s .
locations .
snap-on 2019s u.s .
inventories accounted for on a lifo basis consist of purchased product and inventory manufactured at the company 2019s heritage u.s .
manufacturing facilities ( primarily hand tools and tool storage ) .
as snap-on began acquiring businesses in the 1990 2019s , the company retained the 201cfirst-in , first-out 201d ( 201cfifo 201d ) inventory valuation methodology used by the predecessor businesses prior to their acquisition by snap-on ; the company does not adopt the lifo inventory valuation methodology for new acquisitions .
see note 4 for further information on inventories .
property and equipment : property and equipment is stated at cost less accumulated depreciation and amortization .
depreciation and amortization are provided on a straight-line basis over estimated useful lives .
major repairs that extend the useful life of an asset are capitalized , while routine maintenance and repairs are expensed as incurred .
capitalized software included in property and equipment reflects costs related to internally developed or purchased software for internal use and is amortized on a straight-line basis over their estimated useful lives .
long-lived assets are evaluated for impairment when events or circumstances indicate that the carrying amount of the long-lived asset may not be recoverable .
see note 5 for further information on property and equipment .
2013 annual report 73 .
label: -0.01694
qa: answer: -1.7%
ann_table_rows: 8
steps: op: minus1-1
arg1: 243.7
arg2: 247.9
res: -4.2
op: divide1-2
arg1: #0
arg2: 247.9
res: -1.7%
program: subtract(243.7, 247.9), divide(#0, 247.9)
gold_inds: table_8: ( amounts in millions ) the total other accrued liabilities of 2013 is $ 243.7 ; the total other accrued liabilities of 2012 is $ 247.9 ;
exe_ans: -0.01694
tfidftopn: text_10: other accrued liabilities : supplemental balance sheet information for 201cother accrued liabilities 201d as of 2013 and 2012 year end is as follows : ( amounts in millions ) 2013 2012 .
table_2: ( amounts in millions ) The accrued restructuring of 2013 is 4.0 ; The accrued restructuring of 2012 is 7.2 ;
program_re: divide(subtract(243.7, 247.9), 247.9)
model_input: text_10
other accrued liabilities : supplemental balance sheet information for 201cother accrued liabilities 201d as of 2013 and 2012 year end is as follows : ( amounts in millions ) 2013 2012 .
table_7
( amounts in millions ) the other of 2013 is 132.6 ; the other of 2012 is 117.9 ;
table_8
( amounts in millions ) the total other accrued liabilities of 2013 is $ 243.7 ; the total other accrued liabilities of 2012 is $ 247.9 ;