material impact on the service cost and interest cost components of net periodic benefit costs for a 1% change in the assumed health care trend rate.
For most of the participants in the U. S.  plan, Aon’s liability for future plan cost increases for pre-65 and Medical Supplement plan coverage is limited to 5% per annum.
Because of this cap, net employer trend rates for these plans are effectively limited to 5% per year in the future.
During 2007, Aon recognized a plan amendment which phases out post-65 retiree coverage in its U. S.  plan over the next three years.
The impact of this amendment on net periodic benefit cost is being recognized over the average remaining service life of the employees.14.
Stock Compensation Plans The following table summarizes stock-based compensation expense recognized in continuing operations in the Consolidated Statements of Income in Compensation and benefits (in millions):
## Table 0 ##
During 2009, the Company converted its stock administration system to a new service provider.
In connection with this conversion, a reconciliation of the methodologies and estimates utilized was performed, which resulted in a $12 million reduction of expense for the year ended December 31, 2009.
Stock Awards Stock awards, in the form of RSUs, are granted to certain employees and consist of both performance-based and service-based RSUs.
Service-based awards generally vest between three and ten years from the date of grant.
The fair value of service-based awards is based upon the market value of the underlying common stock at the date of grant.
With certain limited exceptions, any break in continuous employment will cause the forfeiture of all unvested awards.
Compensation expense associated with stock awards is recognized over the service period.
Dividend equivalents are paid on certain service-based RSUs, based on the initial grant amount.
Performance-based RSUs have been granted to certain employees.
Vesting of these awards is contingent upon meeting various individual, divisional or company-wide performance conditions, including revenue generation or growth in revenue, pretax income or earnings per share over a one- to five-year period.
The performance conditions are not considered in the determination of the grant date fair value for these awards.
The fair value of performance-based awards is based upon the market price of the underlying common stock at the date of grant.
Compensation expense is recognized over the performance period, and in certain cases an additional vesting period, based on management’s estimate of the number of units expected to vest.
Compensation expense is adjusted to reflect the actual number of shares paid out at the end of the programs.
The actual payout of shares under these performancebased plans may range from 0-200% of the number of units granted, based on the plan.
Dividend equivalents are generally not paid on the performance-based RSUs.
During 2010, the Company granted approximately 1.6 million shares in connection with the completion of the 2007 Leadership Performance Plan (‘‘LPP’’) cycle and 84,000 shares related to other performance plans.
During 2010, 2009 and 2008, the Company granted approximately 3.5 million,
The 0.3% revenue decline in fiscal 2011 was due primarily to a comparable store sales decline of 3.0%, partially offset by the impact of net new stores opened during fiscal 2011.
The components of the net revenue decrease in the Domestic segment in fiscal 2011 were as follows:
## Table 1 ##
(1) Non-comparable sales channels reflects the impact from revenue we earn from sales channels not included within our comparable store sales calculation.
The following table presents the Domestic segment’s revenue mix percentages and comparable store sales percentage changes by revenue category in fiscal 2011 and 2010:
## Table 2 ##
The products having the largest impact on our comparable store sales decline in fiscal 2011 were entertainment hardware and software (which includes video gaming hardware and software, CDs and DVDs) and televisions.
Comparable store sales gains in mobile phones, mobile computing (consisting of notebook computers, netbooks and tablets) partially offset these declines.
Revenue from our Domestic segment’s online operations increased 13% in fiscal 2011 and is incorporated in the table above.
The 6.3% comparable store sales decline in the consumer electronics revenue category was driven primarily by a decrease in the sales of televisions and cameras and camcorders, partially offset by strong sales from our expanded assortment of e-Readers.
The 3.6% comparable store sales gain in the home office revenue category was primarily the result of increased sales of mobile phones due to the continued growth of Best Buy Mobile, as well as gains in the sales of mobile computing.
The 13.3% comparable store sales decline in the entertainment revenue category was mainly the result of declining sales in video gaming hardware and software, partially caused by industry-wide softness combined with a decline in our market share, as well as the continued decline in the sales of DVDs and CDs as consumers shift to digital content.
The 7.0% comparable store sales gain in the appliances revenue category was due to an increase in unit sales with relatively flat average selling prices, with particular strength in kitchen and small appliances.
The 0.5% comparable store sales gain in the services revenue category was due primarily to a gain in the sales of computer services, partially offset by a decline in the sales of repair and home theater installation services, due in part to the decrease in television sales noted above.
Despite a modest decline in revenue, our Domestic segment experienced gross profit growth in fiscal 2011 of $324 million, or 3.6%, compared to fiscal 2010, due to rate improvements.
The 0.9% of revenue increase in the gross profit rate was due to favorable rate and mix impacts of 0.7% of revenue and 0.2% of revenue, respectively, and resulted primarily from the following factors collectively: ?
increased sales of higher-margin mobile phones as a result of the growth in Best Buy Mobile;
The following table presents the International segment’s revenue mix percentages and comparable store sales percentage changes by revenue category in fiscal 2010 and 2009:
## Table 3 ##
(1) The International segment’s revenue mix changed beginning in the third quarter of fiscal 2009 due to our acquisition of Best Buy Europe, whose business primarily relates to the sale of mobile phones and voice and data service plans, which are included in our home office revenue category.
In addition, Best Buy Europe offers mobile phone insurance and other mobile and fixed-line telecommunication services, which are included in our services revenue category.
As a result, the International segment’s home office and services revenue categories grew in fiscal 2010, resulting in a lower mix percentage for the segment’s consumer electronics, entertainment and appliances revenue categories.
(2) The comparable store sales figures for the fiscal year ended February 27, 2010, included six months of Best Buy Europe’s comparable store sales.
However, comparable store sales for the fiscal year ended February 28, 2009, did not include Best Buy Europe as the third quarter of fiscal 2010 was the first period in which Best Buy Europe was included in our comparable store sales calculation.
The products having the largest impact on our International segment’s comparable store sales decline in fiscal 2010 were flat-panel televisions, video gaming and digital cameras and camcorders.
Weaker sales of these products were partially offset by comparable store sales gains in appliances, notebook computers and services.
Our International segment’s comparable store sales improved sequentially each quarter of fiscal 2010 amidst improving global economic conditions and temporary government stimulus programs in China.
The 12.0% comparable store sales decline in the consumer electronics revenue category resulted primarily from declines in the sales of flat-panel televisions, digital cameras and camcorders, and navigation products.
The 0.8% comparable store sales decline in the home office revenue category resulted primarily from comparable store sales declines in computer monitors and accessories, partially offset by gains in the sales of notebook computers and mobile phones.
The 12.4% comparable store sales decline in the entertainment revenue category reflected a decrease in the sales of video gaming hardware and software and continued decreases in sales of DVDs and CDs.
The 7.3% comparable store sales gain in the appliances revenue category resulted from increases in the sales of major appliances and small electrics, notably within our Canada and China operations where promotions and temporary government stimulus programs in China helped to fuel stronger sales.
The 6.2% comparable store sales gain in the services revenue category was due primarily to an increase in revenue from our product repair business.
Our International segment experienced gross profit growth of $755 million in fiscal 2010, or 31.7%, driven predominantly by the acquisition of Best Buy Europe.
The acquisition impact of Best Buy Europe of 1.4% of revenue was the principal driver behind the International segment’s 1.4% of revenue gross profit rate increase for fiscal 2010, with an additional 0.2% of revenue increase from gross profit rate improvements in Europe due primarily to negotiation of more favorable vendor terms across the European business in the second half of fiscal 2010.
An increase in Canada’s gross profit rate also contributed a 0.1% of revenue increase.
Offsetting these increases to the International segment’s gross profit rate was a 0.3% of revenue decrease from China due primarily to heavier promotions and clearances.
Our liquidity is also affected by restricted cash balances that are pledged as collateral or restricted to use for vendor payables, general liability insurance, workers’ compensation insurance and customer warranty and insurance programs.
Restricted cash and cash equivalents, which are included in other current assets, were $488 million and $482 million at February 26, 2011, and February 27, 2010, respectively.
Capital Expenditures A component of our long-term strategy is our capital expenditure program.
This program includes, among other things, investments in new stores, store remodeling, store relocations and expansions, new distribution facilities and information technology enhancements.
During fiscal 2011, we invested $744 million in property and equipment, including opening 147 new stores, expanding and remodeling certain stores, and upgrading our information technology systems and capabilities.
The 21.0% increase in our capital expenditures compared to the prior fiscal year was due primarily to increased spending on information technology and additional store-related projects.
The following table presents our capital expenditures for each of the past three fiscal years ($ in millions):

Tables referenced above, in order (Table 0 first):
<table><tr><td>Years ended December 31</td><td>2010</td><td>2009</td><td>2008</td></tr><tr><td>RSUs</td><td>$138</td><td>$124</td><td>$132</td></tr><tr><td>Performance plans</td><td>62</td><td>60</td><td>67</td></tr><tr><td>Stock options</td><td>17</td><td>21</td><td>24</td></tr><tr><td>Employee stock purchase plans</td><td>4</td><td>4</td><td>3</td></tr><tr><td>Total stock-based compensation expense</td><td>221</td><td>209</td><td>226</td></tr><tr><td>Tax benefit</td><td>75</td><td>68</td><td>82</td></tr><tr><td>Stock-based compensation expense, net of tax</td><td>$146</td><td>$141</td><td>$144</td></tr></table>
<table><tr><td>Comparable store sales impact</td><td>-2.9%</td></tr><tr><td>Non-comparable sales channels<sup>-1</sup></td><td>-0.1%</td></tr><tr><td>Net new stores</td><td>2.7%</td></tr><tr><td>Total revenue decrease</td><td>-0.3%</td></tr></table>
<table><tr><td></td><td colspan="2">Revenue Mix Summary Year Ended</td><td colspan="2">Comparable Store Sales Summary Year Ended</td></tr><tr><td></td><td>February 26, 2011</td><td>February 27, 2010</td><td>February 26, 2011</td><td>February 27, 2010</td></tr><tr><td>Consumer electronics</td><td>37%</td><td>39%</td><td>-6.3%</td><td>1.1%</td></tr><tr><td>Home office</td><td>37%</td><td>34%</td><td>3.6%</td><td>12.8%</td></tr><tr><td>Entertainment</td><td>14%</td><td>16%</td><td>-13.3%</td><td>-13.2%</td></tr><tr><td>Appliances</td><td>5%</td><td>4%</td><td>7.0%</td><td>-4.2%</td></tr><tr><td>Services</td><td>6%</td><td>6%</td><td>0.5%</td><td>-1.1%</td></tr><tr><td>Other</td><td>1%</td><td>1%</td><td>n/a</td><td>n/a</td></tr><tr><td>Total</td><td>100%</td><td>100%</td><td>-3.0%</td><td>1.7%</td></tr></table>
<table><tr><td></td><td colspan="2">Revenue Mix Summary Year Ended -1</td><td colspan="2">Comparable Store Sales Summary Year Ended -2</td></tr><tr><td></td><td>February 27, 2010</td><td>February 28, 2009</td><td>February 27, 2010</td><td>February 28, 2009</td></tr><tr><td>Consumer electronics</td><td>20%</td><td>26%</td><td>-12.0%</td><td>-0.9%</td></tr><tr><td>Home office</td><td>53%</td><td>45%</td><td>-0.8%</td><td>-2.7%</td></tr><tr><td>Entertainment</td><td>7%</td><td>9%</td><td>-12.4%</td><td>3.3%</td></tr><tr><td>Appliances</td><td>8%</td><td>10%</td><td>7.3%</td><td>-2.2%</td></tr><tr><td>Services</td><td>12%</td><td>10%</td><td>6.2%</td><td>3.1%</td></tr><tr><td>Other</td><td><1%</td><td><1%</td><td>n/a</td><td>n/a</td></tr><tr><td>Total</td><td>100%</td><td>100%</td><td>-3.7%</td><td>-0.9%</td></tr></table>

Question: what is the percentage increase in total stock-based compensation expense from 2009 to 2010?
Answer: 0.05742
Reasoning program: subtract(221,209), divide(#0,209)