52 s&p global 2018 annual report cash consideration that would be received for instances when the service components are sold separately . if the fair value to the customer for each service is not objectively determinable , we make our best estimate of the services 2019 stand-alone selling price and record revenue as it is earned over the service period . receivables we record a receivable when a customer is billed or when revenue is recognized prior to billing a customer . for multi- year agreements , we generally invoice customers annually at the beginning of each annual period . the opening balance of accounts receivable , net of allowance for doubtful accounts , was $ 1319 million as of january 1 , 2018 . contract assets contract assets include unbilled amounts from when the company transfers service to a customer before a customer pays consideration or before payment is due . as of december 31 , 2018 and 2017 , contract assets were $ 26 million and $ 17 million , respectively , and are included in accounts receivable in our consolidated balance sheets . unearned revenue we record unearned revenue when cash payments are received or due in advance of our performance . the increase in the unearned revenue balance for the year ended december 31 , 2018 is primarily driven by cash payments received or due in advance of satisfying our performance obligations , offset by $ 1.5 billion of revenues recognized that were included in the unearned revenue balance at the beginning of the period . remaining performance obligations remaining performance obligations represent the transaction price of contracts for work that has not yet been performed . as of december 31 , 2018 , the aggregate amount of the transaction price allocated to remaining performance obligations was $ 1.4 billion . we expect to recognize revenue on approximately half and three-quarters of the remaining performance obligations over the next 12 and 24 months , respectively , with the remainder recognized thereafter . we do not disclose the value of unfulfilled performance obligations for ( i ) contracts with an original expected length of one year or less and ( ii ) contracts where revenue is a usage-based royalty promised in exchange for a license of intellectual property . costs to obtain a contract we recognize an asset for the incremental costs of obtaining a contract with a customer if we expect the benefit of those costs to be longer than one year . we have determined that certain sales commission programs meet the requirements to be capitalized . total capitalized costs to obtain a contract were $ 101 million as of december 31 , 2018 , and are included in prepaid and other current assets and other non-current assets on our consolidated balance sheets . the asset will be amortized over a period consistent with the transfer to the customer of the goods or services to which the asset relates , calculated based on the customer term and the average life of the products and services underlying the contracts . the expense is recorded within selling and general expenses . we expense sales commissions when incurred if the amortization period would have been one year or less . these costs are recorded within selling and general expenses . presentation of net periodic pension cost and net periodic postretirement benefit cost during the first quarter of 2018 , we adopted new accounting guidance requiring that net periodic benefit cost for our retirement and postretirement plans other than the service cost component be included outside of operating profit ; these costs are included in other income , net in our consolidated statements of income . the components of other income , net for the year ended december 31 are as follows : assets and liabilities held for sale and discontinued operations assets and liabilities held for sale we classify a disposal group to be sold as held for sale in the period in which all of the following criteria are met : management , having the authority to approve the action , commits to a plan to sell the disposal group ; the disposal group is available for immediate sale in its present condition subject only to terms that are usual and customary for sales of such disposal group ; an active program to locate a buyer and other actions required to complete the plan to sell the disposal group have been initiated ; the sale of the disposal group is probable , and transfer of the disposal group is expected to qualify for recognition as a completed sale within one year , except if events or circumstances beyond our control extend the period of time required to sell the disposal group beyond one year ; the disposal group is being actively marketed for sale at a price that is reasonable in relation to its current fair value ; and actions required to complete the plan indicate that it is unlikely that significant changes to the plan will be made or that the plan will be withdrawn . a disposal group that is classified as held for sale is initially measured at the lower of its carrying value or fair value less any costs to sell . any loss resulting from this measurement is recognized in the period in which the held for sale criteria are met . conversely , gains are not recognized on the sale of a disposal group until the date of sale . ( in millions ) 2018 2017 2016 other components of net periodic benefit cost $ ( 30 ) $ ( 27 ) $ ( 28 ) .

2018: other components of net periodic benefit cost: -30
net loss from investments: 5
other income net: -25
2017: other components of net periodic benefit cost: -27
net loss from investments: 2014
other income net: -27
2016: other components of net periodic benefit cost: -28
net loss from investments: 2014
other income net: -28

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Questions:
what is the difference between the other net income of the years of 2018 and 2016?
how much does that difference represent in relation to the other net income of 2016?

Answers:
3
10.7%