management performs detailed reviews of its receivables on a monthly and/or quarterly basis to assess the adequacy of the allowances based on historical and current trends and other factors affecting credit losses and to determine if any impairment has occurred . a receivable is impaired when it is probable that all amounts related to the receivable will not be collected according to the contractual terms of the agreement . additions to the allowances for doubtful accounts are maintained through adjustments to the provision for credit losses , which are charged to current period earnings ; amounts determined to be uncollectable are charged directly against the allowances , while amounts recovered on previously charged-off accounts increase the allowances . net charge-offs include the principal amount of losses charged-off as well as charged-off interest and fees . recovered interest and fees previously charged-off are recorded through the allowances for doubtful accounts and increase the allowances . finance receivables are assessed for charge-off when an account becomes 120 days past due and are charged-off typically within 60 days of asset repossession . contract receivables related to equipment leases are generally charged-off when an account becomes 150 days past due , while contract receivables related to franchise finance and van leases are generally charged-off up to 180 days past the asset return date . for finance and contract receivables , customer bankruptcies are generally charged-off upon notification that the associated debt is not being reaffirmed or , in any event , no later than 180 days past due . snap-on does not believe that its trade accounts , finance or contract receivables represent significant concentrations of credit risk because of the diversified portfolio of individual customers and geographical areas . see note 3 for further information on receivables and allowances for doubtful accounts . other accrued liabilities : supplemental balance sheet information for 201cother accrued liabilities 201d as of 2013 and 2012 year end is as follows : ( amounts in millions ) 2013 2012 .

Table:
( amounts in millions ) | 2013 | 2012
income taxes | $ 7.7 | $ 19.6
accrued restructuring | 4.0 | 7.2
accrued warranty | 17.0 | 18.9
deferred subscription revenue | 26.6 | 24.8
accrued property payroll and other taxes | 31.3 | 32.9
accrued selling and promotion expense | 24.5 | 26.6
other | 132.6 | 117.9
total other accrued liabilities | $ 243.7 | $ 247.9
inventories : snap-on values its inventory at the lower of cost or market and adjusts for the value of inventory that is estimated to be excess , obsolete or otherwise unmarketable .
snap-on records allowances for excess and obsolete inventory based on historical and estimated future demand and market conditions .
allowances for raw materials are largely based on an analysis of raw material age and actual physical inspection of raw material for fitness for use .
as part of evaluating the adequacy of allowances for work-in-progress and finished goods , management reviews individual product stock-keeping units ( skus ) by product category and product life cycle .
cost adjustments for each product category/product life-cycle state are generally established and maintained based on a combination of historical experience , forecasted sales and promotions , technological obsolescence , inventory age and other actual known conditions and circumstances .
should actual product marketability and raw material fitness for use be affected by conditions that are different from management estimates , further adjustments to inventory allowances may be required .
snap-on adopted the 201clast-in , first-out 201d ( 201clifo 201d ) inventory valuation method in 1973 for its u.s .
locations .
snap-on 2019s u.s .
inventories accounted for on a lifo basis consist of purchased product and inventory manufactured at the company 2019s heritage u.s .
manufacturing facilities ( primarily hand tools and tool storage ) .
as snap-on began acquiring businesses in the 1990 2019s , the company retained the 201cfirst-in , first-out 201d ( 201cfifo 201d ) inventory valuation methodology used by the predecessor businesses prior to their acquisition by snap-on ; the company does not adopt the lifo inventory valuation methodology for new acquisitions .
see note 4 for further information on inventories .
property and equipment : property and equipment is stated at cost less accumulated depreciation and amortization .
depreciation and amortization are provided on a straight-line basis over estimated useful lives .
major repairs that extend the useful life of an asset are capitalized , while routine maintenance and repairs are expensed as incurred .
capitalized software included in property and equipment reflects costs related to internally developed or purchased software for internal use and is amortized on a straight-line basis over their estimated useful lives .
long-lived assets are evaluated for impairment when events or circumstances indicate that the carrying amount of the long-lived asset may not be recoverable .
see note 5 for further information on property and equipment .
2013 annual report 73 .

Question: what is the difference between the payments for revenue from clients and the actual revenue recorded , ( in millions ) ?
Answer: 1.9
Calculation: subtract(17.0, 18.9)