35% due primarily to certain undistributed foreign earnings for which no U. S.  taxes are provided because such earnings are intended to be indefinitely reinvested outside the U. S.  As of September 24, 2011, the Company had deferred tax assets arising from deductible temporary differences, tax losses, and tax credits of $3.2 billion, and deferred tax liabilities of $9.2 billion.
Management believes it is more likely than not that forecasted income, including income that may be generated as a result of certain tax planning strategies, together with future reversals of existing taxable temporary differences, will be sufficient to fully recover the deferred tax assets.
The Company will continue to evaluate the realizability of deferred tax assets quarterly by assessing the need for and amount of a valuation allowance.
The Internal Revenue Service (the “IRS”) has completed its field audit of the Company’s federal income tax returns for the years 2004 through 2006 and proposed certain adjustments.
The Company has contested certain of these adjustments through the IRS Appeals Office.
The IRS is currently examining the years 2007 through 2009.
All IRS audit issues for years prior to 2004 have been resolved.
In addition, the Company is subject to audits by state, local, and foreign tax authorities.
Management believes that adequate provisions have been made for any adjustments that may result from tax examinations.
However, the outcome of tax audits cannot be predicted with certainty.
If any issues addressed in the Company’s tax audits are resolved in a manner not consistent with management’s expectations, the Company could be required to adjust its provision for income taxes in the period such resolution occurs.
Liquidity and Capital Resources The following table presents selected financial information and statistics as of and for the three years ended September 24, 2011 (in millions):
## Table 0 ##
Cash, cash equivalents and marketable securities increased $30.6 billion or 60% during 2011.
The principal components of this net increase was the cash generated by operating activities of $37.5 billion, which was partially offset by payments for acquisition of property, plant and equipment of $4.3 billion, payments for acquisition of intangible assets of $3.2 billion and payments made in connection with business acquisitions, net of cash acquired, of $244 million.
The Company believes its existing balances of cash, cash equivalents and marketable securities will be sufficient to satisfy its working capital needs, capital asset purchases, outstanding commitments and other liquidity requirements associated with its existing operations over the next 12 months.
The Company’s marketable securities investment portfolio is invested primarily in highly rated securities and its policy generally limits the amount of credit exposure to any one issuer.
The Company’s investment policy requires investments to generally be investment grade with the objective of minimizing the potential risk of principal loss.
As of September 24, 2011 and September 25, 2010, $54.3 billion and $30.8 billion, respectively, of the Company’s cash, cash equivalents and marketable securities were held by foreign subsidiaries and are generally based in U. S.  dollar-denominated holdings.
Amounts held by foreign subsidiaries are generally subject to U. S.  income taxation on repatriation to the U. S.  Capital Assets The Company’s capital expenditures were $4.6 billion during 2011, consisting of approximately $614 million for retail store facilities and $4.0 billion for other capital expenditures, including product tooling and manufacturing
McKESSON CORPORATION FINANCIAL NOTES (Continued) Share-based Payment: We account for our employee stock-based compensation plans using the intrinsic value method under Accounting Principles Board (“APB”) Opinion No.25, “Accounting for Stock Issued to Employees.
” We apply the disclosure provisions of SFAS No.123, “Accounting for Stock-Based Compensation,” as amended by SFAS No.148, “Accounting for Stock-Based Compensation – Transition and Disclosure.
” Had compensation cost for our employee stock-based compensation been recognized based on the fair value method, consistent with the provisions of SFAS No.123, net income (loss) and earnings (loss) per share would have been as follows:
## Table 1 ##
In 2004, we accelerated vesting of substantially all unvested stock options outstanding whose exercise price was equal to or greater than $28.20, which was substantially all of the total unvested stock options then outstanding.
During the second quarter of 2005, we granted 6 million stock options, substantially all of which vested on or before March 31, 2005.
Similarly, during the second quarter of 2006, we granted 5 million stock options, substantially all of which vested on or before March 31, 2006.
Prior to 2004, stock options typically vested over a four year period.
These actions were approved by the Compensation Committee of the Company’s Board of Directors for employee retention purposes and in anticipation of the requirements of SFAS No.123(R), “Share-Based Payment.
” As further discussed in this financial note, under the caption “New Accounting Pronouncements”, when adopted by us in 2007, SFAS No.123(R) requires us to recognize the fair value of the equity awards granted to employees as an expense.
In addition, this standard requires that the fair value of the unvested equity awards outstanding as of April 1, 2006 be recognized at the grant-date fair value as the remaining requisite service is rendered.
The pro forma disclosure under SFAS No.123 will be prospectively eliminated.
Accordingly, SFAS No.123 compensation expense for the stock option grants that received accelerated vesting in 2004, as well as the related compensation expense associated with the 2006 and 2005 fully vested stock options, will not be recognized in our earnings after SFAS No.123(R) is adopted.
New Accounting Pronouncements: In December 2004, the Financial Accounting Standards Board (“FASB”) issued Financial Staff Position (“FSP”) No.
FAS 109-1, “Application of FASB Statement No.109, Accounting for Income Taxes, to the Tax Deduction on Qualified Production Activities Provided by the American Jobs Creation Act of 2004.
” On October 22, 2004, the American Jobs Creation Act of 2004 (the “AJCA”) was signed into law.
The AJCA provides a new deduction for certain qualified domestic production activities.
FSP No.
FAS 109- 1 was effective immediately and clarified that such deduction should be accounted for as a special deduction, not as a tax rate reduction, under SFAS No.109, “Accounting for Income Taxes,” no earlier than the year in which the deduction is reported on the tax return.
This provision of the AJCA did not have a material impact on our consolidated financial statements.
In December 2004, the FASB issued FSP No.
FAS 109-2, “Accounting and Disclosure Guidance for the Foreign Earnings Repatriation Provision within the American Jobs Creation Act of 2004.
” The AJCA provides a one-time 85% dividends received deduction for certain foreign earnings that are repatriated under a plan for reinvestment in the United States, providing certain criteria are met.
FSP No.
FAS 109-2 was effective immediately and provided accounting and disclosure guidance for the repatriation provision.
FSP No.
FAS 109-2 allowed companies additional time to evaluate the effects of the law on its unremitted earnings for the purpose of applying the “indefinite reversal criteria” under APB Opinion No.23, “Accounting for Income Taxes — Special Areas,” and requires explanatory disclosures from companies that have not yet completed the evaluation.
In 2006, we elected not to repatriate our foreign earnings and as a result, this provision of the AJCA did not have a material impact on our consolidated financial statements.
McKESSON CORPORATION 27 Item 6.
Selected Financial Data.
FIVE-YEAR HIGHLIGHTS
## Table 2 ##
Footnotes to Five-Year Highlights: (1) Based on year-end balances and sales or cost of sales for the last 90 days of the year.
(2) Certain computations may reflect rounding adjustments.
(3) Represents stockholders’ equity divided by year-end common shares outstanding.
(4) Consists of the sum of total debt and stockholders’ equity.
(5) Ratio is computed as total debt divided by capital employed.
(6) Ratio is computed as total debt, net of cash and cash equivalents (“net debt”), divided by the sum of net debt and stockholders’ equity (“net capital employed”).
(7) Represents a five-quarter average of stockholders’ equity.
(8) Ratio is computed as net income divided by a five-quarter average of stockholders’ equity.

Tables referenced above, in order (Table 0 first):
<table><tr><td></td><td>2011</td><td>2010</td><td>2009</td></tr><tr><td>Cash, cash equivalents and marketable securities</td><td>$81,570</td><td>$51,011</td><td>$33,992</td></tr><tr><td>Accounts receivable, net</td><td>$5,369</td><td>$5,510</td><td>$3,361</td></tr><tr><td>Inventories</td><td>$776</td><td>$1,051</td><td>$455</td></tr><tr><td>Working capital</td><td>$17,018</td><td>$20,956</td><td>$20,049</td></tr><tr><td>Annual operating cash flow</td><td>$37,529</td><td>$18,595</td><td>$10,159</td></tr></table>
<table><tr><td></td><td colspan="3">Years Ended March 31,</td></tr><tr><td><i>(In millions, except per share amounts)</i></td><td>2006</td><td>2005</td><td>2004</td></tr><tr><td>Net income (loss), as reported</td><td>$751</td><td>$-157</td><td>$647</td></tr><tr><td>Compensation expense, net of tax:</td><td></td><td></td><td></td></tr><tr><td>APB Opinion No. 25 expense included in net income</td><td>9</td><td>9</td><td>5</td></tr><tr><td>SFAS No. 123 expense</td><td>-65</td><td>-60</td><td>-210</td></tr><tr><td>Pro forma net income (loss)</td><td>$695</td><td>$-208</td><td>$442</td></tr><tr><td>Earnings (loss) per common share:</td><td></td><td></td><td></td></tr><tr><td>Diluted — as reported</td><td>$2.38</td><td>$-0.53</td><td>$2.19</td></tr><tr><td>Diluted — pro forma</td><td>2.20</td><td>-0.71</td><td>1.50</td></tr><tr><td>Basic — as reported</td><td>2.46</td><td>-0.53</td><td>2.23</td></tr><tr><td>Basic — pro forma</td><td>2.27</td><td>-0.71</td><td>1.52</td></tr></table>
<table><tr><td></td><td colspan="5"> As of and for the Years Ended March 31,</td></tr><tr><td> <i>(In millions, except per share data and ratios)</i> </td><td>2012</td><td>2011</td><td>2010</td><td>2009</td><td> 2008</td></tr><tr><td> Operating Results</td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Revenues</td><td>$122,734</td><td>$112,084</td><td>$108,702</td><td>$106,632</td><td>$101,703</td></tr><tr><td>Percent change</td><td>9.5%</td><td>3.1%</td><td>1.9%</td><td>4.8%</td><td>9.4%</td></tr><tr><td>Gross profit</td><td>6,567</td><td>5,970</td><td>5,676</td><td>5,378</td><td>5,009</td></tr><tr><td>Income from continuing operations before income taxes</td><td>1,919</td><td>1,635</td><td>1,864</td><td>1,064</td><td>1,457</td></tr><tr><td>Income after income taxes</td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Continuing operations</td><td>1,403</td><td>1,130</td><td>1,263</td><td>823</td><td>989</td></tr><tr><td>Discontinued operations</td><td>—</td><td>72</td><td>—</td><td>—</td><td>1</td></tr><tr><td>Net income</td><td>1,403</td><td>1,202</td><td>1,263</td><td>823</td><td>990</td></tr><tr><td> Financial Position</td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Working capital</td><td>1,917</td><td>3,631</td><td>4,492</td><td>3,065</td><td>2,438</td></tr><tr><td>Days sales outstanding for:<sup>-1</sup></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Customer receivables</td><td>24</td><td>25</td><td>25</td><td>24</td><td>22</td></tr><tr><td>Inventories</td><td>31</td><td>31</td><td>34</td><td>31</td><td>33</td></tr><tr><td>Drafts and accounts payable</td><td>49</td><td>47</td><td>48</td><td>43</td><td>44</td></tr><tr><td>Total assets</td><td>33,093</td><td>30,886</td><td>28,189</td><td>25,267</td><td>24,603</td></tr><tr><td>Total debt, including capital lease obligations</td><td>3,980</td><td>4,004</td><td>2,297</td><td>2,512</td><td>1,797</td></tr><tr><td>Stockholders’ equity</td><td>6,831</td><td>7,220</td><td>7,532</td><td>6,193</td><td>6,121</td></tr><tr><td>Property acquisitions</td><td>225</td><td>233</td><td>199</td><td>195</td><td>195</td></tr><tr><td>Acquisitions, net of cash acquired</td><td>1,156</td><td>292</td><td>18</td><td>358</td><td>610</td></tr><tr><td> Common Share Information</td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Common shares outstanding at year-end</td><td>235</td><td>252</td><td>271</td><td>271</td><td>277</td></tr><tr><td>Shares on which earnings per common share were based</td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Diluted</td><td>251</td><td>263</td><td>273</td><td>279</td><td>298</td></tr><tr><td>Basic</td><td>246</td><td>258</td><td>269</td><td>275</td><td>291</td></tr><tr><td>Diluted earnings per common share<sup>-2</sup></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Continuing operations</td><td>$5.59</td><td>$4.29</td><td>$4.62</td><td>$2.95</td><td>$3.32</td></tr><tr><td>Discontinued operations</td><td>—</td><td>0.28</td><td>—</td><td>—</td><td>—</td></tr><tr><td>Total</td><td>5.59</td><td>4.57</td><td>4.62</td><td>2.95</td><td>3.32</td></tr><tr><td>Cash dividends declared</td><td>202</td><td>188</td><td>131</td><td>134</td><td>70</td></tr><tr><td>Cash dividends declared per common share</td><td>0.80</td><td>0.72</td><td>0.48</td><td>0.48</td><td>0.24</td></tr><tr><td>Book value per common share<sup>-2 (3)</sup></td><td>29.07</td><td>28.65</td><td>27.79</td><td>22.87</td><td>22.10</td></tr><tr><td>Market value per common share – year end</td><td>87.77</td><td>79.05</td><td>65.72</td><td>35.04</td><td>52.37</td></tr><tr><td> Supplemental Data</td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Capital employed<sup>-4</sup></td><td>10,811</td><td>11,224</td><td>9,829</td><td>8,705</td><td>7,918</td></tr><tr><td>Debt to capital ratio<sup>-5</sup></td><td>36.8%</td><td>35.7%</td><td>23.4%</td><td>28.9%</td><td>22.7%</td></tr><tr><td>Net debt to net capital employed<sup>-6</sup></td><td>10.8%</td><td>5.1%</td><td>-23.5%</td><td>6.1%</td><td>6.6%</td></tr><tr><td>Average stockholders’ equity<sup>-7</sup></td><td>7,108</td><td>7,105</td><td>6,768</td><td>6,214</td><td>6,344</td></tr><tr><td>Return on stockholders’ equity<sup>-8</sup></td><td>19.7%</td><td>16.9%</td><td>18.7%</td><td>13.2%</td><td>15.6%</td></tr></table>

Question: What is the growing rate of Property acquisitions in the year with the most Income from continuing operations before income taxes the most?
Answer: -0.03556
Reasoning program: subtract(225,233), divide(#0,225)