{"pre_text": ["as of december 31 , 2017 , the company had gross state income tax credit carry-forwards of approximately $ 20 million , which expire from 2018 through 2020 .", "a deferred tax asset of approximately $ 16 million ( net of federal benefit ) has been established related to these state income tax credit carry-forwards , with a valuation allowance of $ 7 million against such deferred tax asset as of december 31 , 2017 .", "the company had a gross state net operating loss carry-forward of $ 39 million , which expires in 2027 .", "a deferred tax asset of approximately $ 3 million ( net of federal benefit ) has been established for the net operating loss carry-forward , with a full valuation allowance as of december 31 , 2017 .", "other state and foreign net operating loss carry-forwards are separately and cumulatively immaterial to the company 2019s deferred tax balances and expire between 2026 and 2036 .", "14 .", "debt long-term debt consisted of the following: ."], "post_text": ["credit facility - in november 2017 , the company terminated its second amended and restated credit agreement and entered into a new credit agreement ( the \"credit facility\" ) with third-party lenders .", "the credit facility includes a revolving credit facility of $ 1250 million , which may be drawn upon during a period of five years from november 22 , 2017 .", "the revolving credit facility includes a letter of credit subfacility of $ 500 million .", "the revolving credit facility has a variable interest rate on outstanding borrowings based on the london interbank offered rate ( \"libor\" ) plus a spread based upon the company's credit rating , which may vary between 1.125% ( 1.125 % ) and 1.500% ( 1.500 % ) .", "the revolving credit facility also has a commitment fee rate on the unutilized balance based on the company 2019s leverage ratio .", "the commitment fee rate as of december 31 , 2017 was 0.25% ( 0.25 % ) and may vary between 0.20% ( 0.20 % ) and 0.30% ( 0.30 % ) .", "the credit facility contains customary affirmative and negative covenants , as well as a financial covenant based on a maximum total leverage ratio .", "each of the company's existing and future material wholly owned domestic subsidiaries , except those that are specifically designated as unrestricted subsidiaries , are and will be guarantors under the credit facility .", "in july 2015 , the company used cash on hand to repay all amounts outstanding under a prior credit facility , including $ 345 million in principal amount of outstanding term loans .", "as of december 31 , 2017 , $ 15 million in letters of credit were issued but undrawn , and the remaining $ 1235 million of the revolving credit facility was unutilized .", "the company had unamortized debt issuance costs associated with its credit facilities of $ 11 million and $ 8 million as of december 31 , 2017 and 2016 , respectively .", "senior notes - in december 2017 , the company issued $ 600 million aggregate principal amount of unregistered 3.483% ( 3.483 % ) senior notes with registration rights due december 2027 , the net proceeds of which were used to repurchase the company's 5.000% ( 5.000 % ) senior notes due in 2021 in connection with the 2017 redemption described below .", "in november 2015 , the company issued $ 600 million aggregate principal amount of unregistered 5.000% ( 5.000 % ) senior notes due november 2025 , the net proceeds of which were used to repurchase the company's 7.125% ( 7.125 % ) senior notes due in 2021 in connection with the 2015 tender offer and redemption described below .", "interest on the company's senior notes is payable semi-annually .", "the terms of the 5.000% ( 5.000 % ) and 3.483% ( 3.483 % ) senior notes limit the company 2019s ability and the ability of certain of its subsidiaries to create liens , enter into sale and leaseback transactions , sell assets , and effect consolidations or mergers .", "the company had unamortized debt issuance costs associated with the senior notes of $ 15 million and $ 19 million as of december 31 , 2017 and 2016 , respectively. ."], "table": [["( $ in millions )", "december 31 2017", "december 31 2016"], ["senior notes due december 15 2021 5.000% ( 5.000 % )", "2014", "600"], ["senior notes due november 15 2025 5.000% ( 5.000 % )", "600", "600"], ["senior notes due december 1 2027 3.483% ( 3.483 % )", "600", "2014"], ["mississippi economic development revenue bonds due may 1 2024 7.81% ( 7.81 % )", "84", "84"], ["gulf opportunity zone industrial development revenue bonds due december 1 2028 4.55% ( 4.55 % )", "21", "21"], ["less unamortized debt issuance costs", "-26 ( 26 )", "-27 ( 27 )"], ["total long-term debt", "1279", "1278"]], "table_ori": [["", "December 31"], ["($ in millions)", "2017", "2016"], ["Senior notes due December 15, 2021, 5.000%", "—", "600"], ["Senior notes due November 15, 2025, 5.000%", "600", "600"], ["Senior notes due December 1, 2027, 3.483%", "600", "—"], ["Mississippi economic development revenue bonds due May 1, 2024, 7.81%", "84", "84"], ["Gulf opportunity zone industrial development revenue bonds due December 1, 2028, 4.55%", "21", "21"], ["Less unamortized debt issuance costs", "(26)", "(27)"], ["Total long-term debt", "1,279", "1,278"]]}

Question: what is the percentage change in the unamortized debt issuance costs associated with its credit facilities from 2016 to 2017?
Evidence:
text_17: the company had unamortized debt issuance costs associated with its credit facilities of $ 11 million and $ 8 million as of december 31 , 2017 and 2016 , respectively .
Program: subtract(11, 8), divide(#0, 8)
Answer:
str_answer: 37.5%
exe_answer: 0.375