notes to consolidated financial statements ( continued ) 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 . in circumstances where the company is aware of a specific customer 2019s inability to meet its financial obligations , a specific reserve is recorded against amounts due to reduce the net recognized receivable to the amount reasonably expected to be collected . 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 . 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 2012 and 2011 year end is as follows : ( amounts in millions ) 2012 2011 .

Table:
( amounts in millions ) | 2012 | 2011
income taxes | $ 19.6 | $ 11.7
accrued restructuring | 7.2 | 8.4
accrued warranty | 18.9 | 18.6
deferred subscription revenue | 24.8 | 24.9
accrued property payroll and other tax | 32.9 | 30.4
accrued selling and promotion expense | 26.6 | 29.1
other | 117.9 | 132.8
total other accrued liabilities | $ 247.9 | $ 255.9
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 .
72 snap-on incorporated .

Question: what is the percentage change in the total other accrued liabilities from 2011 to 2012?
Answer: -3.1%
Calculation: subtract(247.9, 255.9), divide(#0, 255.9)