the portion of compensation expense associated with certain long-term incentive plans ( 201cltip 201d ) funded or to be funded through share distributions to participants of blackrock stock held by pnc and a merrill lynch & co. , inc . ( 201cmerrill lynch 201d ) cash compensation contribution , has been excluded because it ultimately does not impact blackrock 2019s book value . the expense related to the merrill lynch cash compensation contribution ceased at the end of third quarter 2011 . as of first quarter 2012 , all of the merrill lynch contributions had been received . compensation expense associated with appreciation ( depreciation ) on investments related to certain blackrock deferred compensation plans has been excluded as returns on investments set aside for these plans , which substantially offset this expense , are reported in non-operating income ( expense ) . management believes operating income exclusive of these items is a useful measure in evaluating blackrock 2019s operating performance and helps enhance the comparability of this information for the reporting periods presented . operating margin , as adjusted : operating income used for measuring operating margin , as adjusted , is equal to operating income , as adjusted , excluding the impact of closed-end fund launch costs and commissions . management believes the exclusion of such costs and commissions is useful because these costs can fluctuate considerably and revenues associated with the expenditure of these costs will not fully impact the company 2019s results until future periods . operating margin , as adjusted , allows the company to compare performance from period-to-period by adjusting for items that may not recur , recur infrequently or may have an economic offset in non-operating income ( expense ) . examples of such adjustments include bgi transaction and integration costs , u.k . lease exit costs , contribution to stifs , restructuring charges , closed-end fund launch costs , commissions paid to certain employees as compensation and fluctuations in compensation expense based on mark-to-market movements in investments held to fund certain compensation plans . the company also uses operating margin , as adjusted , to monitor corporate performance and efficiency and as a benchmark to compare its performance with other companies . management uses both the gaap and non- gaap financial measures in evaluating the financial performance of blackrock . the non-gaap measure by itself may pose limitations because it does not include all of the company 2019s revenues and expenses . revenue used for operating margin , as adjusted , excludes distribution and servicing costs paid to related parties and other third parties . management believes the exclusion of such costs is useful because it creates consistency in the treatment for certain contracts for similar services , which due to the terms of the contracts , are accounted for under gaap on a net basis within investment advisory , administration fees and securities lending revenue . amortization of deferred sales commissions is excluded from revenue used for operating margin measurement , as adjusted , because such costs , over time , substantially offset distribution fee revenue earned by the company . for each of these items , blackrock excludes from revenue used for operating margin , as adjusted , the costs related to each of these items as a proxy for such offsetting revenues . ( b ) non-operating income ( expense ) , less net income ( loss ) attributable to non-controlling interests , as adjusted : non-operating income ( expense ) , less net income ( loss ) attributable to nci , as adjusted , is presented below . the compensation expense offset is recorded in operating income . this compensation expense has been included in non-operating income ( expense ) , less net income ( loss ) attributable to nci , as adjusted , to offset returns on investments set aside for these plans , which are reported in non-operating income ( expense ) , gaap basis . ( dollar amounts in millions ) 2012 2011 2010 non-operating income ( expense ) , gaap basis . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ ( 54 ) $ ( 114 ) $ 23 less : net income ( loss ) attributable to nci . . . . . . . . . . . . . . . . . . . . . . . . ( 18 ) 2 ( 13 ) non-operating income ( expense ) ( 1 ) . . . . . . ( 36 ) ( 116 ) 36 compensation expense related to ( appreciation ) depreciation on deferred compensation plans . . . . ( 6 ) 3 ( 11 ) non-operating income ( expense ) , less net income ( loss ) attributable to nci , as adjusted . . . . . . . . . . . . . . . . . . . . . . . . . . $ ( 42 ) $ ( 113 ) $ 25 ( 1 ) net of net income ( loss ) attributable to nci . management believes non-operating income ( expense ) , less net income ( loss ) attributable to nci , as adjusted , provides comparability of this information among reporting periods and is an effective measure for reviewing blackrock 2019s non-operating contribution to its results . as compensation expense associated with ( appreciation ) depreciation on investments related to certain deferred compensation plans , which is included in operating income , substantially offsets the gain ( loss ) on the investments set aside for these plans , management .

Table: ( dollar amounts in millions ) 2012 2011 2010 non-operating income ( expense ) gaap basis $ -54 ( 54 ) $ -114 ( 114 ) $ 23 less : net income ( loss ) attributable to nci -18 ( 18 ) 2 -13 ( 13 ) non-operating income ( expense ) ( 1 ) -36 ( 36 ) -116 ( 116 ) 36 compensation expense related to ( appreciation ) depreciation on deferred compensation plans -6 ( 6 ) 3 -11 ( 11 ) non-operating income ( expense ) less net income ( loss ) attributable to nci as adjusted $ -42 ( 42 ) $ -113 ( 113 ) $ 25

the portion of compensation expense associated with certain long-term incentive plans ( 201cltip 201d ) funded or to be funded through share distributions to participants of blackrock stock held by pnc and a merrill lynch & co. , inc . ( 201cmerrill lynch 201d ) cash compensation contribution , has been excluded because it ultimately does not impact blackrock 2019s book value . the expense related to the merrill lynch cash compensation contribution ceased at the end of third quarter 2011 . as of first quarter 2012 , all of the merrill lynch contributions had been received . compensation expense associated with appreciation ( depreciation ) on investments related to certain blackrock deferred compensation plans has been excluded as returns on investments set aside for these plans , which substantially offset this expense , are reported in non-operating income ( expense ) . management believes operating income exclusive of these items is a useful measure in evaluating blackrock 2019s operating performance and helps enhance the comparability of this information for the reporting periods presented . operating margin , as adjusted : operating income used for measuring operating margin , as adjusted , is equal to operating income , as adjusted , excluding the impact of closed-end fund launch costs and commissions . management believes the exclusion of such costs and commissions is useful because these costs can fluctuate considerably and revenues associated with the expenditure of these costs will not fully impact the company 2019s results until future periods . operating margin , as adjusted , allows the company to compare performance from period-to-period by adjusting for items that may not recur , recur infrequently or may have an economic offset in non-operating income ( expense ) . examples of such adjustments include bgi transaction and integration costs , u.k . lease exit costs , contribution to stifs , restructuring charges , closed-end fund launch costs , commissions paid to certain employees as compensation and fluctuations in compensation expense based on mark-to-market movements in investments held to fund certain compensation plans . the company also uses operating margin , as adjusted , to monitor corporate performance and efficiency and as a benchmark to compare its performance with other companies . management uses both the gaap and non- gaap financial measures in evaluating the financial performance of blackrock . the non-gaap measure by itself may pose limitations because it does not include all of the company 2019s revenues and expenses . revenue used for operating margin , as adjusted , excludes distribution and servicing costs paid to related parties and other third parties . management believes the exclusion of such costs is useful because it creates consistency in the treatment for certain contracts for similar services , which due to the terms of the contracts , are accounted for under gaap on a net basis within investment advisory , administration fees and securities lending revenue . amortization of deferred sales commissions is excluded from revenue used for operating margin measurement , as adjusted , because such costs , over time , substantially offset distribution fee revenue earned by the company . for each of these items , blackrock excludes from revenue used for operating margin , as adjusted , the costs related to each of these items as a proxy for such offsetting revenues . ( b ) non-operating income ( expense ) , less net income ( loss ) attributable to non-controlling interests , as adjusted : non-operating income ( expense ) , less net income ( loss ) attributable to nci , as adjusted , is presented below . the compensation expense offset is recorded in operating income . this compensation expense has been included in non-operating income ( expense ) , less net income ( loss ) attributable to nci , as adjusted , to offset returns on investments set aside for these plans , which are reported in non-operating income ( expense ) , gaap basis . ( dollar amounts in millions ) 2012 2011 2010 non-operating income ( expense ) , gaap basis . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ ( 54 ) $ ( 114 ) $ 23 less : net income ( loss ) attributable to nci . . . . . . . . . . . . . . . . . . . . . . . . ( 18 ) 2 ( 13 ) non-operating income ( expense ) ( 1 ) . . . . . . ( 36 ) ( 116 ) 36 compensation expense related to ( appreciation ) depreciation on deferred compensation plans . . . . ( 6 ) 3 ( 11 ) non-operating income ( expense ) , less net income ( loss ) attributable to nci , as adjusted . . . . . . . . . . . . . . . . . . . . . . . . . . $ ( 42 ) $ ( 113 ) $ 25 ( 1 ) net of net income ( loss ) attributable to nci . management believes non-operating income ( expense ) , less net income ( loss ) attributable to nci , as adjusted , provides comparability of this information among reporting periods and is an effective measure for reviewing blackrock 2019s non-operating contribution to its results . as compensation expense associated with ( appreciation ) depreciation on investments related to certain deferred compensation plans , which is included in operating income , substantially offsets the gain ( loss ) on the investments set aside for these plans , management .

Question: what is the net change in non-operating income from 2010 to 2011?
Answer: 152
Calculation: subtract(-116, 36)