mastercard incorporated notes to consolidated financial statements 2014 ( continued ) ( in thousands , except percent and per share data ) the company does not make any contributions to its postretirement plan other than funding benefits payments . the following table summarizes expected net benefit payments from the company 2019s general assets through 2018 : benefit payments expected subsidy receipts benefit payments .

Table:
 | benefit payments | expected subsidy receipts | net benefit payments
2009 | $ 2641 | $ 77 | $ 2564
2010 | 3139 | 91 | 3048
2011 | 3561 | 115 | 3446
2012 | 3994 | 140 | 3854
2013 | 4357 | 169 | 4188
2014 2013 2018 | 25807 | 1269 | 24538
the company provides limited postemployment benefits to eligible former u.s .
employees , primarily severance under a formal severance plan ( the 201cseverance plan 201d ) .
the company accounts for severance expense in accordance with sfas no .
112 , 201cemployers 2019 accounting for postemployment benefits 201d by accruing the expected cost of the severance benefits expected to be provided to former employees after employment over their relevant service periods .
the company updates the assumptions in determining the severance accrual by evaluating the actual severance activity and long-term trends underlying the assumptions .
as a result of updating the assumptions , the company recorded severance expense ( benefit ) related to the severance plan of $ 2643 , $ ( 3418 ) and $ 8400 , respectively , during the years 2008 , 2007 and 2006 .
the company has an accrued liability related to the severance plan and other severance obligations in the amount of $ 63863 and $ 56172 at december 31 , 2008 and 2007 , respectively .
note 13 .
debt on april 28 , 2008 , the company extended its committed unsecured revolving credit facility , dated as of april 28 , 2006 ( the 201ccredit facility 201d ) , for an additional year .
the new expiration date of the credit facility is april 26 , 2011 .
the available funding under the credit facility will remain at $ 2500000 through april 27 , 2010 and then decrease to $ 2000000 during the final year of the credit facility agreement .
other terms and conditions in the credit facility remain unchanged .
the company 2019s option to request that each lender under the credit facility extend its commitment was provided pursuant to the original terms of the credit facility agreement .
borrowings under the facility are available to provide liquidity in the event of one or more settlement failures by mastercard international customers and , subject to a limit of $ 500000 , for general corporate purposes .
a facility fee of 8 basis points on the total commitment , or approximately $ 2030 , is paid annually .
interest on borrowings under the credit facility would be charged at the london interbank offered rate ( libor ) plus an applicable margin of 37 basis points or an alternative base rate , and a utilization fee of 10 basis points would be charged if outstanding borrowings under the facility exceed 50% ( 50 % ) of commitments .
the facility fee and borrowing cost are contingent upon the company 2019s credit rating .
the company also agreed to pay upfront fees of $ 1250 and administrative fees of $ 325 for the credit facility which are being amortized straight- line over three years .
facility and other fees associated with the credit facility or prior facilities totaled $ 2353 , $ 2477 and $ 2717 for each of the years ended december 31 , 2008 , 2007 and 2006 , respectively .
mastercard was in compliance with the covenants of the credit facility and had no borrowings under the credit facility at december 31 , 2008 or december 31 , 2007 .
the majority of credit facility lenders are customers or affiliates of customers of mastercard international .
in june 1998 , mastercard international issued ten-year unsecured , subordinated notes ( the 201cnotes 201d ) paying a fixed interest rate of 6.67% ( 6.67 % ) per annum .
mastercard repaid the entire principal amount of $ 80000 on june 30 .

Question: what is the variation observed in the net benefit payments during 2012 and 2011?
Answer: 408
Calculation: subtract(3854, 3446)