Amortization of Intangibles
## Table 0 ##
Amortization expenses decreased in fiscal 2016 as compared to fiscal 2015 as a result of certain intangible assets becoming fully amortized during fiscal 2015.
Amortization expenses increased in fiscal 2015 as compared to fiscal 2014 as a result of acquired amortizable intangible assets from the Hittite Acquisition.
These intangible assets are being amortized on a straight-line basis over their estimated useful lives.
Special Charges We monitor global macroeconomic conditions on an ongoing basis, and continue to assess opportunities for improved operational effectiveness and efficiency and better alignment of expenses with revenues.
As a result of these assessments, we have undertaken various restructuring actions over the past several years.
The expense reductions relating to ongoing actions are described below.
During fiscal 2016, we recorded a special charge of approximately $13.7 million for severance and fringe benefit costs in accordance with the Company's ongoing benefit plan for 123 manufacturing, engineering and SMG&A employees.
As of October 29, 2016, we still employed 44 of the 123 employees included in these cost reduction actions.
These employees must continue to be employed by the Company until their employment is terminated in order to receive the severance benefit.
We expect this action will result in estimated annual cost savings of approximately $12.3 million once fully implemented.
During fiscal 2014, we recorded special charges of approximately $37.3 million.
These special charges included $37.9 million for severance and fringe benefit costs in accordance with our ongoing benefit plan or statutory requirements at foreign locations for 341 manufacturing, engineering and SMG&A employees; $0.5 million for lease obligations costs for facilities that we ceased using during the fourth quarter of fiscal 2014; and $0.4 million for the impairment of assets that have no future use located at closed facilities.
We reversed approximately $1.4 million of our severance accrual related to charges taken in fiscal 2013, primarily due to severance costs being lower than our estimates.
We terminated the employment of all employees associated with this action.
This action resulted in annual cost savings of approximately $46.2 million.
We expect that annual cost savings resulting from these actions will be used to make additional investments in products that we expect will drive revenue growth in the future.
Other Operating Expense During fiscal 2015, we converted the benefits provided to participants in our Irish defined benefits pension plan to benefits provided under our Irish defined contribution plan.
Retired pension plan participants received an annuity.
As a result, in fiscal 2015 we recorded settlement charges, legal, accounting and other professional fees totaling $223.7 million to settle all existing and future Irish pension plan liabilities.
The following table presents the results of operations of our Protection segment:
## Table 1 ##
(1) Adjustments include net realized gains or losses.
Our Protection segment pretax income was $404 million for the year ended December 31, 2010, a decrease of $92 million, or 19%, from $496 million for the prior year.
Our Protection segment pretax operating income, which excludes net realized gains or losses, was $403 million for the year ended December 31, 2010, a decrease of $66 million, or 14%, from $469 million for the prior year.
Net Revenues Net revenues increased $84 million, or 4%, to $2.1 billion for the year ended December 31, 2010 compared to $2.0 billion for the prior year.
Operating net revenues, which exclude net realized gains or losses, increased $110 million, or 6%, to $2.1 billion for the year ended December 31, 2010 compared to $1.9 billion for the prior year primarily due to the impact of updating valuation assumptions and model changes and an increase in net investment income and premiums.
Management and financial advice fees increased $7 million, or 15%, to $54 million for the year ended December 31, 2010 compared to $47 million for the prior year primarily due to higher management fees from VUL separate account growth due to market appreciation.
Net investment income increased $7 million, or 2%, to $429 million for the year ended December 31, 2010 compared to $422 million for the prior year.
Operating net investment income, which excludes net realized gains or losses, increased $33 million, or 8%, to $428 million for the year ended December 31, 2010 compared to $395 million for the prior year primarily due to higher investment yields and increased general account assets.
Premiums increased $35 million, or 3%, to $1.1 billion for the year ended December 31, 2010 compared to $1.0 billion for the prior year due to growth in Auto and Home premiums driven by higher volumes.
Auto and Home policy counts increased 9% period-over-period.
Other revenues increased $36 million, or 9%, to $422 million for the year ended December 31, 2010 compared to $386 million for the prior year primarily due to updating valuation assumptions and model changes.
Other revenues in 2010 included a charge of $20 million from updating valuation assumptions and model changes compared to a charge of $65 million in the prior year.
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS A.
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Organization.
General Dynamics is organized into four business groups: Aerospace, which produces Gulfstream aircraft, provides aircraft services and performs aircraft completions for other original equipment manufacturers (OEMs); Combat Systems, which designs and manufactures combat vehicles, weapons systems and munitions; Marine Systems, which designs, constructs and repairs surface ships and submarines; and Information Systems and Technology, which provides communications and information technology products and services.
Our primary customer is the U. S.  government.
We also do significant business with international governments and a diverse base of corporate and individual buyers of business aircraft.
Basis of Consolidation and Classification.
The Consolidated Financial Statements include the accounts of General Dynamics Corporation and our wholly-owned and majority-owned subsidiaries.
We eliminate all inter-company balances and transactions in the Consolidated Financial Statements.
Consistent with defense industry practice, we classify assets and liabilities related to long-term production contracts as current, even though some of these amounts may not be realized within one year.
In addition, some prior-year amounts have been reclassified among financial statement accounts to conform to the current-year presentation.
Use of Estimates.
The nature of our business requires that we make a number of estimates and assumptions in accordance with U. S.  generally accepted accounting principles (GAAP).
These estimates and assumptions affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the financial statements, as well as the reported amounts of revenues and expenses during the reporting period.
We base our estimates on historical experience and currently available information and on various other assumptions that we believe are reasonable under the circumstances.
Actual results could differ from these estimates.
Revenue Recognition.
We account for revenues and earnings using the percentage-of-completion method.
Under this method, contract costs and revenues are recognized as the work progresses, either as the products are produced or as services are rendered.
We estimate the profit on a contract as the difference between the total estimated revenue and costs to complete a contract and recognize that profit over the life of the contract.
If at any time the estimate of contract profitability indicates an anticipated loss on the contract, we recognize the loss in the quarter it is identified.
We generally measure progress toward completion on contracts in our defense business based on the proportion of costs incurred to date relative to total estimated costs at completion.
For our contracts for the manufacture of business-jet aircraft, we record revenue at two contractual milestones: when green aircraft are delivered to, and accepted by, the customer and when the customer accepts final delivery of the fully outfitted aircraft.
We review and update our contract estimates regularly.
We recognize changes in estimated profit on contracts under the reallocation method.
Under the reallocation method, the impact of a revision in estimate is recognized prospectively over the remaining contract term.
The net increase in our operating earnings (and on a per-share basis) from the favorable impact of revisions in contract estimates totaled $350 ($0.60) in 2010, $356 ($0.63) in 2011 and $180 ($0.33) in 2012.
Other than revisions on the T-AKE combat-logistics ship and Specialist Vehicle programs of $53 and ($32), respectively, no revisions on any one contract were material in 2012.
Discontinued Operations.
In 2011, we recognized losses from the settlement of an environmental matter associated with a former operation of the company and our estimate of continued legal costs associated with the A-12 litigation as a result of the U. S.  Supreme Court’s decision that extended the expected timeline associated with the litigation.
Net cash used by discontinued operations in 2011 consists primarily of cash associated with the environmental settlement and A-12 litigation costs.
See Note N to the Consolidated Financial Statements for further discussion of the A-12 litigation.
Research and Development Expenses.
Research and development (R&D) expenses consisted of the following:
## Table 2 ##
R&D expenses are included in operating costs and expenses in the Consolidated Statements of Earnings (Loss) in the period in which they are incurred.
Customer-sponsored R&D expenses are charged directly to the related contract.
The Aerospace group has cost-sharing arrangements with some of its suppliers that enhance the group’s internal development capabilities and offset a portion of the financial cost associated with the group’s

Tables referenced above, in order (Table 0 first):
<table><tr><td></td><td></td><td></td><td></td><td colspan="4">Change</td></tr><tr><td></td><td colspan="3">Fiscal Year</td><td colspan="2">2016 over 2015</td><td colspan="2">2015 over 2014</td></tr><tr><td></td><td>2016</td><td>2015</td><td>2014</td><td>$ Change</td><td>% Change</td><td>$ Change</td><td>% Change</td></tr><tr><td>Amortization expenses</td><td>$70,123</td><td>$88,318</td><td>$26,020</td><td>$-18,195</td><td>-21%</td><td>$62,298</td><td>239%</td></tr><tr><td>Amortization expenses as a % of revenue</td><td>2.0%</td><td>2.6%</td><td>0.9%</td><td></td><td></td><td></td><td></td></tr></table>
<table><tr><td> </td><td colspan="6">Years Ended December 31,</td><td></td><td></td></tr><tr><td> </td><td colspan="3">2010 </td><td colspan="3">2009 </td><td></td><td></td></tr><tr><td> </td><td>GAAP </td><td>Less: Adjustments-1 </td><td>Operating </td><td>GAAP </td><td>Less: Adjustments-1 </td><td>Operating </td><td colspan="2">Operating Change</td></tr><tr><td> </td><td colspan="8">(in millions, except percentages)</td></tr><tr><td> Revenues</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Management and financial advice fees</td><td>$54</td><td>$—</td><td>$54</td><td>$47</td><td>$—</td><td>$47</td><td>$7</td><td>15%</td></tr><tr><td>Distribution fees</td><td>96</td><td>—</td><td>96</td><td>97</td><td>—</td><td>97</td><td>-1</td><td>-1</td></tr><tr><td>Net investment income</td><td>429</td><td>1</td><td>428</td><td>422</td><td>27</td><td>395</td><td>33</td><td>8</td></tr><tr><td>Premiums</td><td>1,055</td><td>—</td><td>1,055</td><td>1,020</td><td>—</td><td>1,020</td><td>35</td><td>3</td></tr><tr><td>Other revenues</td><td>422</td><td>—</td><td>422</td><td>386</td><td>—</td><td>386</td><td>36</td><td>9</td></tr><tr><td>Total revenues</td><td>2,056</td><td>1</td><td>2,055</td><td>1,972</td><td>27</td><td>1,945</td><td>110</td><td>6</td></tr><tr><td>Banking and deposit interest expense</td><td>1</td><td>—</td><td>1</td><td>1</td><td>—</td><td>1</td><td>—</td><td>—</td></tr><tr><td>Total net revenues</td><td>2,055</td><td>1</td><td>2,054</td><td>1,971</td><td>27</td><td>1,944</td><td>110</td><td>6</td></tr><tr><td> Expenses</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Distribution expenses</td><td>32</td><td>—</td><td>32</td><td>22</td><td>—</td><td>22</td><td>10</td><td>45</td></tr><tr><td>Interest credited to fixed accounts</td><td>147</td><td>—</td><td>147</td><td>144</td><td>—</td><td>144</td><td>3</td><td>2</td></tr><tr><td>Benefits, claims, losses and settlement expenses</td><td>1,066</td><td>—</td><td>1,066</td><td>924</td><td>—</td><td>924</td><td>142</td><td>15</td></tr><tr><td>Amortization of deferred acquisition costs</td><td>183</td><td>—</td><td>183</td><td>159</td><td>—</td><td>159</td><td>24</td><td>15</td></tr><tr><td>General and administrative expense</td><td>223</td><td>—</td><td>223</td><td>226</td><td>—</td><td>226</td><td>-3</td><td>-1</td></tr><tr><td>Total expenses</td><td>1,651</td><td>—</td><td>1,651</td><td>1,475</td><td>—</td><td>1,475</td><td>176</td><td>12</td></tr><tr><td>Pretax income</td><td>$404</td><td>$1</td><td>$403</td><td>$496</td><td>$27</td><td>$469</td><td>$-66</td><td>-14%</td></tr></table>
<table><tr><td>Year Ended December 31</td><td>2010</td><td>2011</td><td>2012</td></tr><tr><td>Company-sponsored R&D, including product developmentcosts</td><td>$325</td><td>$372</td><td>$374</td></tr><tr><td>Bid and proposal costs</td><td>183</td><td>173</td><td>170</td></tr><tr><td>Total company-sponsored R&D</td><td>508</td><td>545</td><td>544</td></tr><tr><td>Customer-sponsored R&D</td><td>696</td><td>994</td><td>1,063</td></tr><tr><td>Total R&D</td><td>$1,204</td><td>$1,539</td><td>$1,607</td></tr></table>

Question: What's the difference of Distribution fees in GAAP between 2010 and 2009? (in millions)
Answer: -1
Reasoning program: subtract(96,97)