masco corporation notes to consolidated financial statements ( continued ) o . segment information ( continued ) ( 1 ) included in net sales were export sales from the u.s . of $ 229 million , $ 241 million and $ 246 million in 2012 , 2011 and 2010 , respectively . ( 2 ) excluded from net sales were intra-company sales between segments of approximately two percent of net sales in each of 2012 , 2011 and 2010 . ( 3 ) included in net sales were sales to one customer of $ 2143 million , $ 1984 million and $ 1993 million in 2012 , 2011 and 2010 , respectively . such net sales were included in the following segments : cabinets and related products , plumbing products , decorative architectural products and other specialty products . ( 4 ) net sales from the company 2019s operations in the u.s . were $ 5793 million , $ 5394 million and $ 5618 million in 2012 , 2011 and 2010 , respectively . ( 5 ) net sales , operating ( loss ) profit , property additions and depreciation and amortization expense for 2012 , 2011 and 2010 excluded the results of businesses reported as discontinued operations in 2012 , 2011 and 2010 . ( 6 ) included in segment operating profit ( loss ) for 2012 was an impairment charge for other intangible assets as follows : other specialty products 2013 $ 42 million . included in segment operating ( loss ) profit for 2011 were impairment charges for goodwill and other intangible assets as follows : cabinets and related products 2013 $ 44 million ; plumbing products 2013 $ 1 million ; decorative architectural products 2013 $ 75 million ; and other specialty products 2013 $ 374 million . included in segment operating ( loss ) profit for 2010 were impairment charges for goodwill and other intangible assets as follows : plumbing products 2013 $ 1 million ; and installation and other services 2013 $ 697 million . ( 7 ) general corporate expense , net included those expenses not specifically attributable to the company 2019s segments . ( 8 ) the charge for litigation settlement , net in 2012 primarily relates to a business in the installation and other services segment and in 2011 relates to business units in the cabinets and related products and the other specialty products segments . ( 9 ) long-lived assets of the company 2019s operations in the u.s . and europe were $ 2795 million and $ 567 million , $ 2964 million and $ 565 million , and $ 3684 million and $ 617 million at december 31 , 2012 , 2011 and 2010 , respectively . ( 10 ) segment assets for 2012 and 2011 excluded the assets of businesses reported as discontinued operations in the respective years . p . severance costs as part of the company 2019s continuing review of its operations , actions were taken during 2012 , 2011 and 2010 to respond to market conditions . the company recorded charges related to severance and early retirement programs of $ 36 million , $ 17 million and $ 14 million for the years ended december 31 , 2012 , 2011 and 2010 , respectively . such charges are principally reflected in the statement of operations in selling , general and administrative expenses and were paid when incurred . q . other income ( expense ) , net other , net , which is included in other income ( expense ) , net , was as follows , in millions: .

2012: income from cash and cash investments: 6
other interest income: 1
income from financial investments net ( note e ): 24
other items net: -4
total other net: 27
2011: income from cash and cash investments: 8
other interest income: 1
income from financial investments net ( note e ): 73
other items net: -5
total other net: 77
2010: income from cash and cash investments: 6
other interest income: 1
income from financial investments net ( note e ): 9
other items net: -9
total other net: 7

other items , net , included realized foreign currency transaction losses of $ 2 million , $ 5 million and $ 2 million in 2012 , 2011 and 2010 , respectively , as well as other miscellaneous items. .

Questions:
what was the change in value of company recorded charges related to severance and early retirement programs in 2011 and 2012?
what is that divided by the 2011 value?

Answers:
19
112%