Other revenues decreased $65 million from $50 million in 2007 to a loss of $15 million in 2008 primarily due to decreases in revenue related to certain consolidated limited partnerships.
Other revenues in 2008 included $36 million from the sale of certain operating assets.
Other revenues in 2007 included $25 million of additional proceeds related to the sale of our defined contribution recordkeeping business in 2006, as well as an $8 million gain from the sale of certain Threadneedle limited partnerships.
Expenses Total expenses decreased $197 million, or 13%, primarily due to a $141 million decrease in general and administrative expense driven by expense management initiatives and lower incentive compensation accruals.
Distribution expenses decreased $47 million related to decreased mutual fund sales volume.
Annuities Our Annuities segment provides variable and fixed annuity products of RiverSource Life companies to our retail clients primarily through our Advice & Wealth Management segment and to the retail clients of unaffiliated advisors through third-party distribution.
The following table presents the results of operations of our Annuities segment:
## Table 0 ##
Our Annuities segment pretax loss was $287 million in 2008, down $710 million from pretax income of $423 million in 2007.
Net revenues Net revenues decreased $588 million to $1.6 billion in 2008, compared to $2.2 billion in 2007, primarily driven by a $544 million decrease in net investment income.
Management and financial advice fees decreased $32 million to $478 million driven by lower net flows and market declines.
Variable annuities had net inflows of $2.7 billion in 2008 compared to net inflows of $4.9 billion in 2007.
Net investment income decreased $544 million, or 45%, to $652 million in 2008 compared to $1.2 billion in 2007 primarily due to net realized investment losses on Available-for-Sale securities of $350 million, which primarily consisted of other-than-temporary impairments, compared to net realized investment gains of $33 million in 2007.
Also contributing to lower net investment income were
MASTERCARD INCORPORATED NOTES TO CONSOLIDATED FINANCIAL STATEMENTS—(Continued) (In thousands, except percent and per share data) Ownership and Governance Structure Equity ownership and voting power of the Company’s shares were allocated as follows as of December 31:
## Table 1 ##
Note 15.
Consolidation of Variable Interest Entity On August 31, 1999, MasterCard International entered into a ten-year synthetic lease agreement for a global technology and operations center located in O’Fallon, Missouri, called Winghaven.
The lessor under the lease agreement is MasterCard International O’Fallon 1999 Trust (the “Trust”).
The Trust, which is a variable interest entity was established for a single discrete purpose, is not an operating entity, has a limited life and has no employees.
The Trust financed the operations center through a combination of a third party equity investment and the issuance of 7.36 percent Series A Senior Secured Notes (the “Secured Notes”) in the amount of $149,380 which are due September 1, 2009.
Annual rent for Winghaven of $11,390 is payable by MasterCard International and is equal to interest payments on the Secured Notes and a return to equity-holders.
The future minimum lease payments are $11,390 and are included in the future commitment schedule in Note 17 (Commitments).
In conjunction with the Winghaven lease agreement, MasterCard International executed a guarantee of 85.15 percent of the Secured Notes outstanding totaling $127,197.
Additionally, upon the occurrence of specific events of default, MasterCard International guarantees repayment of the total outstanding principal and interest on the Secured Notes and would take ownership of the facility.
During 2004, MasterCard Incorporated became party to the guarantee and assumed certain covenant compliance obligations, including financial reporting and maintenance of a certain level of consolidated net worth.
The amendment to the guarantee aligns the Company’s financial reporting and net worth covenant obligations under the guarantee with similar obligations under MasterCard’s other debt instruments.
The Company entered into the amendment to the guarantee to better reflect the Company’s corporate structure and to reduce the costs and administrative burden of complying with different debt covenants.
The Winghaven lease agreement permits MasterCard International to purchase the facility after August 31, 2006, upon 180 days notice.
The purchase price is equal to the termination value defined in the lease and includes amounts due to the holders of the Secured Notes and the investor equity, along with any accrued and unpaid amounts due to the investor under the lease agreement.
The amount due to the holder of the Secured Notes would include the aggregate outstanding principal amount of the Secured Notes, as well as a “make-whole” amount and any accrued and unpaid interest.
The “make-whole” amount represents the discounted value of the remaining principal and interest on the Secured Notes, less the outstanding principal balance.
On August 29, 2008, MasterCard exercised its option to extend the lease agreement for one additional ten-year term and notified the equity investor and holders of the Secured Notes of its intent to repay the obligations issued through the Trust.
The repayment of aggregate outstanding principal and accrued interest on the Secured Notes is expected to occur in March 2009, and subsequent to this repayment, the lease and guarantee agreements will be terminated.
MasterCard was in compliance with the covenants of the Secured Notes at December 31, 2008.
Item 1B.
Unresolved Staff Comments None.
Item 2.
Properties We employ a variety of assets in the management and operation of our rail business.
Our rail network covers 23 states in the western two-thirds of the U. S.
## Table 2 ##
TRACK Our rail network includes 31,974 route miles.
We own 26,012 miles and operate on the remainder pursuant to trackage rights or leases.
The following table describes track miles at December 31, 2014 and 2013.
HEADQUARTERS BUILDING We own our headquarters building in Omaha, Nebraska.
The facility has 1.2 million square feet of space for approximately 4,000 employees.

Tables referenced above, in order (Table 0 first):
<table><tr><td> </td><td colspan="2"> Years Ended December 31,</td><td></td><td></td></tr><tr><td> </td><td>2008</td><td> 2007</td><td colspan="2">Change</td></tr><tr><td> </td><td colspan="4">(in millions, except percentages)</td></tr><tr><td> Revenues</td><td></td><td></td><td></td><td></td></tr><tr><td>Management and financial advice fees</td><td>$478</td><td>$510</td><td>$-32</td><td>-6%</td></tr><tr><td>Distribution fees</td><td>275</td><td>267</td><td>8</td><td>3</td></tr><tr><td>Net investment income</td><td>652</td><td>1,196</td><td>-544</td><td>-45</td></tr><tr><td>Premiums</td><td>85</td><td>95</td><td>-10</td><td>-11</td></tr><tr><td>Other revenues</td><td>128</td><td>138</td><td>-10</td><td>-7</td></tr><tr><td>Total revenues</td><td>1,618</td><td>2,206</td><td>-588</td><td>-27</td></tr><tr><td>Banking and deposit interest expense</td><td>—</td><td>—</td><td>—</td><td>—</td></tr><tr><td>Total net revenues</td><td>1,618</td><td>2,206</td><td>-588</td><td>-27</td></tr><tr><td> Expenses</td><td></td><td></td><td></td><td></td></tr><tr><td>Distribution expenses</td><td>207</td><td>194</td><td>13</td><td>7</td></tr><tr><td>Interest credited to fixed accounts</td><td>646</td><td>706</td><td>-60</td><td>-8</td></tr><tr><td>Benefits, claims, losses and settlement expenses</td><td>269</td><td>329</td><td>-60</td><td>-18</td></tr><tr><td>Amortization of deferred acquisition costs</td><td>576</td><td>318</td><td>258</td><td>81</td></tr><tr><td>General and administrative expense</td><td>207</td><td>236</td><td>-29</td><td>-12</td></tr><tr><td>Total expenses</td><td>1,905</td><td>1,783</td><td>122</td><td>7</td></tr><tr><td>Pretax income (loss)</td><td>$-287</td><td>$423</td><td>$-710</td><td>NM</td></tr></table>
<table><tr><td></td><td colspan="2">2008</td><td colspan="2"> 2007</td></tr><tr><td></td><td>Equity Ownership</td><td>General Voting Power</td><td>Equity Ownership</td><td> General Voting Power</td></tr><tr><td>Public Investors (Class A stockholders)</td><td>66%</td><td>86%</td><td>57%</td><td>85%</td></tr><tr><td>Principle or Affiliate Members (Class B stockholders)</td><td>24%</td><td>—</td><td>33%</td><td>—</td></tr><tr><td>Foundation (Class A stockholders)</td><td>10%</td><td>14%</td><td>10%</td><td>15%</td></tr></table>
<table><tr><td></td><td><i>2014</i></td><td><i>2013</i></td></tr><tr><td>Route</td><td>31,974</td><td>31,838</td></tr><tr><td>Other main line</td><td>6,943</td><td>6,766</td></tr><tr><td>Passing lines and turnouts</td><td>3,197</td><td>3,167</td></tr><tr><td>Switching and classification yard lines</td><td>9,058</td><td>9,090</td></tr><tr><td>Total miles</td><td>51,172</td><td>50,861</td></tr></table>

Question: What is the difference between the greatest revenues in 2008 and 2007？ (in millions)
Answer: -32
Reasoning program: subtract(478,510)