united parcel service , inc . and subsidiaries notes to consolidated financial statements floating-rate senior notes the floating-rate senior notes with principal amounts totaling $ 1.043 billion , bear interest at either one or three-month libor , less a spread ranging from 30 to 45 basis points . the average interest rate for 2017 and 2016 was 0.74% ( 0.74 % ) and 0.21% ( 0.21 % ) , respectively . these notes are callable at various times after 30 years at a stated percentage of par value , and putable by the note holders at various times after one year at a stated percentage of par value . the notes have maturities ranging from 2049 through 2067 . we classified the floating-rate senior notes that are putable by the note holder as a long-term liability , due to our intent and ability to refinance the debt if the put option is exercised by the note holder . in march and november 2017 , we issued floating-rate senior notes in the principal amounts of $ 147 and $ 64 million , respectively , which are included in the $ 1.043 billion floating-rate senior notes described above . these notes will bear interest at three-month libor less 30 and 35 basis points , respectively and mature in 2067 . the remaining three floating-rate senior notes in the principal amounts of $ 350 , $ 400 and $ 500 million , bear interest at three-month libor , plus a spread ranging from 15 to 45 basis points . the average interest rate for 2017 and 2016 was 0.50% ( 0.50 % ) and 0.0% ( 0.0 % ) , respectively . these notes are not callable . the notes have maturities ranging from 2021 through 2023 . we classified the floating-rate senior notes that are putable by the note holder as a long-term liability , due to our intent and ability to refinance the debt if the put option is exercised by the note holder . capital lease obligations we have certain property , plant and equipment subject to capital leases . some of the obligations associated with these capital leases have been legally defeased . the recorded value of our property , plant and equipment subject to capital leases is as follows as of december 31 ( in millions ) : .

2017: vehicles: 70
aircraft: 2291
buildings: 285
accumulated amortization: -990
property plant and equipment subject to capital leases: 1656
2016: vehicles: 68
aircraft: 2291
buildings: 190
accumulated amortization: -896
property plant and equipment subject to capital leases: 1653

these capital lease obligations have principal payments due at various dates from 2018 through 3005 . facility notes and bonds we have entered into agreements with certain municipalities to finance the construction of , or improvements to , facilities that support our u.s . domestic package and supply chain & freight operations in the united states . these facilities are located around airport properties in louisville , kentucky ; dallas , texas ; and philadelphia , pennsylvania . under these arrangements , we enter into a lease or loan agreement that covers the debt service obligations on the bonds issued by the municipalities , as follows : 2022 bonds with a principal balance of $ 149 million issued by the louisville regional airport authority associated with our worldport facility in louisville , kentucky . the bonds , which are due in january 2029 , bear interest at a variable rate , and the average interest rates for 2017 and 2016 were 0.83% ( 0.83 % ) and 0.37% ( 0.37 % ) , respectively . 2022 bonds with a principal balance of $ 42 million and due in november 2036 issued by the louisville regional airport authority associated with our air freight facility in louisville , kentucky . the bonds bear interest at a variable rate , and the average interest rates for 2017 and 2016 were 0.80% ( 0.80 % ) and 0.36% ( 0.36 % ) , respectively . 2022 bonds with a principal balance of $ 29 million issued by the dallas / fort worth international airport facility improvement corporation associated with our dallas , texas airport facilities . the bonds are due in may 2032 and bear interest at a variable rate , however the variable cash flows on the obligation have been swapped to a fixed 5.11% ( 5.11 % ) . 2022 in september 2015 , we entered into an agreement with the delaware county , pennsylvania industrial development authority , associated with our philadelphia , pennsylvania airport facilities , for bonds issued with a principal balance of $ 100 million . these bonds , which are due september 2045 , bear interest at a variable rate . the average interest rate for 2017 and 2016 was 0.78% ( 0.78 % ) and 0.40% ( 0.40 % ) , respectively. .

Questions:
what is the balance of buildings subject to capital lease in 2017?
what about in 2016?
what is the net change value between 2016 and 2017?
what is the balance of buildings subject to capital lease in 2016?
what percentage change does this represent?

Answers:
285
190
95
190
50%