able to reasonably estimate the timing of future cash flows beyond 12 months due to uncertainties in the timing of tax audit outcomes . the remaining amount of our unrecognized tax liability was classified in other liabilities . we report accrued interest and penalties related to unrecognized tax benefit liabilities in income tax expense . for fiscal 2017 , we recognized a net benefit of $ 5.6 million of tax-related net interest and penalties , and had $ 23.1 million of accrued interest and penalties as of may 28 , 2017 . for fiscal 2016 , we recognized a net benefit of $ 2.7 million of tax-related net interest and penalties , and had $ 32.1 million of accrued interest and penalties as of may 29 , 2016 . note 15 . leases , other commitments , and contingencies the company 2019s leases are generally for warehouse space and equipment . rent expense under all operating leases from continuing operations was $ 188.1 million in fiscal 2017 , $ 189.1 million in fiscal 2016 , and $ 193.5 million in fiscal 2015 . some operating leases require payment of property taxes , insurance , and maintenance costs in addition to the rent payments . contingent and escalation rent in excess of minimum rent payments and sublease income netted in rent expense were insignificant . noncancelable future lease commitments are : operating capital in millions leases leases .

Table:
in millions | operating leases | capital leases
fiscal 2018 | $ 118.8 | $ 0.4
fiscal 2019 | 101.7 | 0.4
fiscal 2020 | 80.7 | 0.2
fiscal 2021 | 60.7 | 0.1
fiscal 2022 | 49.7 | 2014
after fiscal 2022 | 89.1 | 0.1
total noncancelable future lease commitments | $ 500.7 | $ 1.2
less : interest |  | -0.1 ( 0.1 )
present value of obligations under capital leases |  | $ 1.1
depreciation on capital leases is recorded as deprecia- tion expense in our results of operations .
as of may 28 , 2017 , we have issued guarantees and comfort letters of $ 504.7 million for the debt and other obligations of consolidated subsidiaries , and guarantees and comfort letters of $ 165.3 million for the debt and other obligations of non-consolidated affiliates , mainly cpw .
in addition , off-balance sheet arrangements are generally limited to the future payments under non-cancelable operating leases , which totaled $ 500.7 million as of may 28 , 2017 .
note 16 .
business segment and geographic information we operate in the consumer foods industry .
in the third quarter of fiscal 2017 , we announced a new global orga- nization structure to streamline our leadership , enhance global scale , and drive improved operational agility to maximize our growth capabilities .
as a result of this global reorganization , beginning in the third quarter of fiscal 2017 , we reported results for our four operating segments as follows : north america retail , 65.3 percent of our fiscal 2017 consolidated net sales ; convenience stores & foodservice , 12.0 percent of our fiscal 2017 consolidated net sales ; europe & australia , 11.7 percent of our fiscal 2017 consolidated net sales ; and asia & latin america , 11.0 percent of our fiscal 2017 consoli- dated net sales .
we have restated our net sales by seg- ment and segment operating profit amounts to reflect our new operating segments .
these segment changes had no effect on previously reported consolidated net sales , operating profit , net earnings attributable to general mills , or earnings per share .
our north america retail operating segment consists of our former u.s .
retail operating units and our canada region .
within our north america retail operating seg- ment , our former u.s .
meals operating unit and u.s .
baking operating unit have been combined into one operating unit : u.s .
meals & baking .
our convenience stores & foodservice operating segment is unchanged .
our europe & australia operating segment consists of our former europe region .
our asia & latin america operating segment consists of our former asia/pacific and latin america regions .
under our new organization structure , our chief operating decision maker assesses performance and makes decisions about resources to be allocated to our segments at the north america retail , convenience stores & foodservice , europe & australia , and asia & latin america operating segment level .
our north america retail operating segment reflects business with a wide variety of grocery stores , mass merchandisers , membership stores , natural food chains , drug , dollar and discount chains , and e-commerce gro- cery providers .
our product categories in this business 84 general mills .

Question: what is the change in balance of accrued interest and penalties from 2016 to 2017?
Answer: -9.0
Calculation: subtract(23.1, 32.1)