{"pre_text": ["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 ."], "post_text": ["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 ."], "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"]], "table_ori": [["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", "—"], ["After fiscal 2022", "89.1", "0.1"], ["Total noncancelable future lease commitments", "$500.7", "$1.2"], ["Less: interest", "", "(0.1)"], ["Present value of obligations under capital leases", "", "$1.1"]]}

Question: what is the change in balance of accrued interest and penalties from 2016 to 2017?
Evidence:
text_0: able to reasonably estimate the timing of future cash flows beyond 12 months due to uncertainties in the timing of tax audit outcomes .
text_1: the remaining amount of our unrecognized tax liability was classified in other liabilities .
text_3: 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 .
text_4: 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 .
Program: subtract(23.1, 32.1)
Answer:
str_answer: -9.0
exe_answer: -9