notes to consolidated financial statements ( continued ) fair value measurements the fasb issued updated authoritative guidance in may 2011 to amend fair value measurements and related disclosures ; the guidance became effective for snap-on at the beginning of its 2012 fiscal year . this guidance relates to a major convergence project of the fasb and the international accounting standards board to improve international financial reporting standards ( 201cifrs 201d ) and u.s . gaap . this guidance resulted in a consistent definition of fair value and common requirements for measurement of and disclosure about fair value between ifrs and u.s . gaap . the guidance also changed some fair value measurement principles and enhanced disclosure requirements related to activities in level 3 of the fair value hierarchy . the adoption of this updated authoritative guidance had no impact on the company 2019s consolidated financial statements . disclosures relating to comprehensive income the fasb issued updated authoritative guidance in june 2011 to amend the presentation of comprehensive income in financial statements . the fasb also issued an accounting standards update in december 2011 that indefinitely deferred certain financial statement presentation provisions contained in its original june 2011 guidance . the guidance , which became effective for snap-on on a retrospective basis at the beginning of its 2012 fiscal year , gives companies the option to present other comprehensive income in either a single continuous statement or in two separate but consecutive statements . under both alternatives , companies are required to annually present each component of comprehensive income . the adoption of this updated authoritative guidance impacted the presentation of the company 2019s consolidated statements of comprehensive income , but it did not change the items that must be reported in other comprehensive income or when an item of other comprehensive income must be reclassified to net income . note 2 : acquisitions snap-on acquired a 60% ( 60 % ) interest in snap-on asia manufacturing ( zhejiang ) co . ltd . ( 201cxiaoshan 201d ) ( formerly known as wanda snap-on ( zhejiang ) co . ltd. ) , the company 2019s tool manufacturing operation in xiaoshan , china , in 2008 . snap-on acquired the remaining 40% ( 40 % ) redeemable noncontrolling interest in xiaoshan in april 2010 for a purchase price of $ 7.7 million and $ 0.1 million of transaction costs . note 3 : receivables trade and other accounts receivable snap-on 2019s trade and other accounts receivable primarily arise from the sale of tools , diagnostics and equipment to a broad range of industrial and commercial customers and to snap-on 2019s independent franchise van channel on a non- extended-term basis with payment terms generally ranging from 30 to 120 days . the components of snap-on 2019s trade and other accounts receivable as of 2012 and 2011 year end are as follows : ( amounts in millions ) 2012 2011 .

Table: ( amounts in millions ) 2012 2011 trade and other accounts receivable $ 516.9 $ 485.5 allowances for doubtful accounts -19.0 ( 19.0 ) -22.0 ( 22.0 ) total trade and other accounts receivable 2013 net $ 497.9 $ 463.5

finance and contract receivables soc originates extended-term finance and contract receivables on sales of snap-on product sold through the u.s . franchisee and customer network and to snap-on 2019s industrial and other customers ; snap-on 2019s foreign finance subsidiaries provide similar financing internationally . interest income on finance and contract receivables is included in 201cfinancial services revenue 201d on the accompanying consolidated statements of earnings . 74 snap-on incorporated .

Question: what is the change in cash flow from operating activities due to the changes in accounts receivable?
Answer: -31.4
Calculation: subtract(485.5, 516.9)