REPUBLIC SERVICES, INC.  AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS, CONTINUED The intangible assets identified that were determined to have value as a result of our analysis of Allied’s projected revenue streams and their related profits include customer relationships, franchise agreements, other municipal agreements, non-compete agreements and trade names.
The fair values for these intangible assets are reflected in the previous table.
Other intangible assets were identified that are considered to be components of either property and equipment or goodwill under U. S.  GAAP, including the value of the permitted and probable airspace at Allied’s landfills (property and equipment), the going concern element of Allied’s business (goodwill) and its assembled workforce (goodwill).
The going concern element represents the ability of an established business to earn a higher rate of return on an assembled collection of net assets than would be expected if those assets had to be acquired separately.
A substantial portion of this going concern element acquired is represented by Allied’s infrastructure of market-based collection routes and its related integrated waste transfer and disposal channels, whose value has been included in goodwill.
All of the goodwill and other intangible assets resulting from the acquisition of Allied will not be deductible for income tax purposes.
Pro Forma Information The consolidated financial statements presented for Republic include the operating results of Allied from the date of the acquisition.
The following pro forma information is presented assuming the merger had been completed as of January 1, 2007.
The unaudited pro forma information presented has been prepared for illustrative purposes and is not intended to be indicative of the results of operations that would have actually occurred had the acquisition been consummated at the beginning of the periods presented or of future results of the combined operations.
Furthermore, the pro forma results do not give effect to all cost savings or incremental costs that occur as a result of the integration and consolidation of the acquisition (in millions, except share and per share amounts).
## Table 0 ##
The unaudited pro forma financial information includes adjustments for amortization of identifiable intangible assets, accretion of discounts to fair value associated with debt, environmental, self-insurance and other liabilities, accretion of capping, closure and post-closure obligations and amortization of the related assets, and provision for income taxes.
Assets Held For Sale As a condition of the merger with Allied, the Department of Justice (DOJ) required us to divest of certain assets and related liabilities.
As such, we classified these assets and liabilities as assets held for sale in our consolidated balance sheet at December 31, 2008.
Certain of the legacy Republic assets classified as held for sale were adjusted to their estimated fair values less costs to sell and resulted in the recognition of an asset impairment loss of $1.8 million and $6.1 million in our consolidated statements of income for the years ended December 31, 2009 and 2008, respectively.
The assets held for sale related to operations that were Allied’s were recorded at their estimated fair values in our consolidated balance sheet as of December 31, 2008 in
Table of Contents 44 Schedule 8 NONINTEREST EXPENSE
## Table 1 ##
Salaries and employee benefits increased by $28 million, or 3%, in 2017, compared with 2016, as illustrated in Schedule 9.
Base salaries were up in 2017, as employee salary expense rose roughly in line with inflation.
Employee bonuses were up, partially due to lower incentive compensation for management in 2016 and larger commission expense in the current year.
Benefits expense increased $9 million, or 6%, in 2017, primarily due to higher costs in the Company’s self-funded medical plans and an increase in profit sharing expense.
Salaries and employee benefits increased by $10 million, or 1%, in 2016, compared with 2015 due to several reasons.
Our investment in major systems projects led to headcount increases in more highly compensated roles, we had higher costs in our medical plans and also higher-than-expected retirement expense due to several large lump-sum payouts during the year.
Schedule 9 SALARIES AND EMPLOYEE BENEFITS
## Table 2 ##
Occupancy expense was up $4 million in 2017.
We placed a newly constructed office building into operation during the first quarter and depreciation expense was consequently higher than in 2016.
Rental income was higher in the current year because we are leasing space to tenants, but other costs surrounding the building implementation offset this benefit.
Expense increased $5 million, or 4% in 2016 compared with 2015.
The increase was due to a combination of small items including higher rent expense, lease depreciation, and building security.
During 2017, we successfully implemented the first release of the TCS B NCS?
core servicing system.
Furniture and equipment expense increased $5 million in 2017 mainly due to amortization of capitalized software.
Expense was relatively flat between 2016 and 2015.
General financial market and economic conditions impact our access to, and cost of, external financing.
Access to funding markets for the Parent and its subsidiary bank is also directly affected by the credit ratings received from various rating agencies.
The ratings not only influence the costs associated with the borrowings, but can also influence the sources of the borrowings.
The debt ratings and outlooks issued by the various rating agencies for the Company and ZB, N. A.  improved during 2017 and are shown in the following schedules.
Schedule 31 presents the Company’s and ZB, N. A.
’s ratings as of December 31, 2017.
Schedule 31 CREDIT RATINGS

Tables referenced above, in order (Table 0 first):
<table><tr><td></td><td>Year Ended December 31, 2008 (unaudited)</td><td>Year Ended December 31, 2007 (unaudited)</td></tr><tr><td>Revenue</td><td>$9,362.2</td><td>$9,244.9</td></tr><tr><td>Net income</td><td>285.7</td><td>423.2</td></tr><tr><td>Basic earnings per share</td><td>0.76</td><td>1.10</td></tr><tr><td>Diluted earnings per share</td><td>0.75</td><td>1.09</td></tr></table>
<table><tr><td>(Dollar amounts in millions)</td><td>2017</td><td>Percent change</td><td>2016</td><td>Percent change</td><td>2015</td></tr><tr><td>Salaries and employee benefits</td><td>$1,011</td><td>3%</td><td>$983</td><td>1%</td><td>$973</td></tr><tr><td>Occupancy, net</td><td>129</td><td>3</td><td>125</td><td>4</td><td>120</td></tr><tr><td>Furniture, equipment and software</td><td>130</td><td>4</td><td>125</td><td>2</td><td>123</td></tr><tr><td>Other real estate expense</td><td>-1</td><td>-50</td><td>-2</td><td>100</td><td>-1</td></tr><tr><td>Credit-related expense</td><td>29</td><td>12</td><td>26</td><td>-10</td><td>29</td></tr><tr><td>Provision for unfunded lending commitments</td><td>-7</td><td>-30</td><td>-10</td><td>67</td><td>-6</td></tr><tr><td>Professional and legal services</td><td>54</td><td>-2</td><td>55</td><td>10</td><td>50</td></tr><tr><td>Advertising</td><td>22</td><td>—</td><td>22</td><td>-12</td><td>25</td></tr><tr><td>FDIC premiums</td><td>53</td><td>33</td><td>40</td><td>18</td><td>34</td></tr><tr><td>Amortization of core deposit and other intangibles</td><td>6</td><td>-25</td><td>8</td><td>-11</td><td>9</td></tr><tr><td>Other</td><td>223</td><td>5</td><td>213</td><td>-5</td><td>225</td></tr><tr><td>Total noninterest expense</td><td>$1,649</td><td>4</td><td>$1,585</td><td>—</td><td>$1,581</td></tr></table>
<table><tr><td>(Dollar amounts in millions)</td><td>2017</td><td>Percent change</td><td>2016</td><td>Percent change</td><td>2015</td></tr><tr><td>Salaries and bonuses</td><td>$851</td><td>2%</td><td>$832</td><td>—%</td><td>$829</td></tr><tr><td>Employee benefits:</td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Employee health and insurance</td><td>69</td><td>11</td><td>62</td><td>7</td><td>58</td></tr><tr><td>Retirement</td><td>41</td><td>14</td><td>36</td><td>9</td><td>33</td></tr><tr><td>Payroll taxes and other</td><td>50</td><td>-6</td><td>53</td><td>—</td><td>53</td></tr><tr><td>Total benefits</td><td>160</td><td>6</td><td>151</td><td>5</td><td>144</td></tr><tr><td>Total salaries and employee benefits</td><td>$1,011</td><td>3</td><td>$983</td><td>1</td><td>$973</td></tr><tr><td>Full-time equivalent employees at December 31</td><td>10,083</td><td>—</td><td>10,057</td><td>-1</td><td>10,200</td></tr></table>

Question: What is the difference between 2017 and 2016 's highest employee benefits? (in million)
Answer: 7
Reasoning program: subtract(69,62)