corporate/other corporate/other includes global staff functions ( includes finance , risk , human resources , legal and compliance ) and other corporate expense , global operations and technology ( o&t ) , residual corporate treasury and corporate items . at december 31 , 2009 , this segment had approximately $ 230 billion of assets , consisting primarily of the company 2019s liquidity portfolio , including $ 110 billion of cash and cash equivalents. .

2009: net interest revenue: -1663
non-interest revenue: -8893
total revenues net of interest expense: -10556
total operating expenses: 1420
provisions for loan losses and for benefits and claims: -1
( loss ) from continuing operations before taxes: -11975
income taxes ( benefits ): -4369
( loss ) from continuing operations: -7606
income ( loss ) from discontinued operations net of taxes: -445
net income ( loss ) before attribution of noncontrolling interests: -8051
net income attributable to noncontrolling interests: 2014
net income ( loss ): -8051
2008: net interest revenue: -2680
non-interest revenue: 422
total revenues net of interest expense: -2258
total operating expenses: 510
provisions for loan losses and for benefits and claims: 1
( loss ) from continuing operations before taxes: -2769
income taxes ( benefits ): -587
( loss ) from continuing operations: -2182
income ( loss ) from discontinued operations net of taxes: 4002
net income ( loss ) before attribution of noncontrolling interests: 1820
net income attributable to noncontrolling interests: 2014
net income ( loss ): 1820
2007: net interest revenue: -2008
non-interest revenue: -302
total revenues net of interest expense: -2310
total operating expenses: 1813
provisions for loan losses and for benefits and claims: -3
( loss ) from continuing operations before taxes: -4120
income taxes ( benefits ): -1446
( loss ) from continuing operations: -2674
income ( loss ) from discontinued operations net of taxes: 708
net income ( loss ) before attribution of noncontrolling interests: -1966
net income attributable to noncontrolling interests: 2
net income ( loss ): -1968

2009 vs . 2008 revenues , net of interest expense declined , primarily due to the pretax loss on debt extinguishment related to the repayment of the $ 20 billion of tarp trust preferred securities and the pretax loss in connection with the exit from the loss-sharing agreement with the u.s . government . revenues also declined , due to the absence of the 2008 sale of citigroup global services limited recorded in o&t . this was partially offset by a pretax gain related to the exchange offers , revenues and higher intersegment eliminations . operating expenses increased , primarily due to intersegment eliminations and increases in compensation , partially offset by lower repositioning reserves . 2008 vs . 2007 revenues , net of interest expense increased primarily due to the gain in 2007 on the sale of certain corporate-owned assets and higher intersegment eliminations , partially offset by improved treasury hedging activities . operating expenses declined , primarily due to lower restructuring charges in 2008 as well as reductions in incentive compensation and benefits expense. .

Questions:
what are the total operating expenses in 2009?
what about in 2008?
what is the net change?
what percentage change does this represent?
what about total operating expenses in 2007?
what is the net change from 2007 to 2008?
what percentage change does this represent?

Answers:
1420
510
910
178%
1813
-1303
-72%