corporate/other corporate/other includes certain unallocated costs of global staff functions ( including finance , risk , human resources , legal and compliance ) , other corporate expenses and unallocated global operations and technology expenses and income taxes , as well as corporate treasury , certain north america legacy consumer loan portfolios , other legacy assets and discontinued operations ( for additional information on corporate/other , see 201ccitigroup segments 201d above ) . at december 31 , 2018 , corporate/other had $ 91 billion in assets , an increase of 17% ( 17 % ) from the prior year . in millions of dollars 2018 2017 2016 % (  % ) change 2018 vs . 2017 % (  % ) change 2017 vs . 2016 .

2018: net interest revenue: 2254
non-interest revenue: -171
total revenues net of interest expense: 2083
total operating expenses: 2272
net credit losses: 21
credit reserve build ( release ): -218
provision ( release ) for unfunded lending commitments: -3
provision for benefits and claims: -2
provisions for credit losses and for benefits and claims: -202
income ( loss ) from continuing operations before taxes: 13
income taxes ( benefits ): -113
income ( loss ) from continuing operations: 126
income ( loss ) from discontinued operations net of taxes: -8
net income ( loss ) before attribution of noncontrolling interests: 118
noncontrolling interests: 11
net income ( loss ): 107
2017: net interest revenue: 2000
non-interest revenue: 1132
total revenues net of interest expense: 3132
total operating expenses: 3814
net credit losses: 149
credit reserve build ( release ): -317
provision ( release ) for unfunded lending commitments: 2014
provision for benefits and claims: -7
provisions for credit losses and for benefits and claims: -175
income ( loss ) from continuing operations before taxes: -507
income taxes ( benefits ): 19064
income ( loss ) from continuing operations: -19571
income ( loss ) from discontinued operations net of taxes: -111
net income ( loss ) before attribution of noncontrolling interests: -19682
noncontrolling interests: -6
net income ( loss ): -19676
2016: net interest revenue: 3045
non-interest revenue: 2188
total revenues net of interest expense: 5233
total operating expenses: 5042
net credit losses: 435
credit reserve build ( release ): -456
provision ( release ) for unfunded lending commitments: -8
provision for benefits and claims: 98
provisions for credit losses and for benefits and claims: 69
income ( loss ) from continuing operations before taxes: 122
income taxes ( benefits ): -455
income ( loss ) from continuing operations: 577
income ( loss ) from discontinued operations net of taxes: -58
net income ( loss ) before attribution of noncontrolling interests: 519
noncontrolling interests: -2
net income ( loss ): 521
% (  % ) change2018 vs . 2017: net interest revenue: -13
non-interest revenue: nm
total revenues net of interest expense: -33
total operating expenses: -40
net credit losses: -86
credit reserve build ( release ): 31
provision ( release ) for unfunded lending commitments: 2014
provision for benefits and claims: 71
provisions for credit losses and for benefits and claims: -15
income ( loss ) from continuing operations before taxes: nm
income taxes ( benefits ): nm
income ( loss ) from continuing operations: nm
income ( loss ) from discontinued operations net of taxes: 93
net income ( loss ) before attribution of noncontrolling interests: nm
noncontrolling interests: nm
net income ( loss ): nm
% (  % ) change2017 vs . 2016: net interest revenue: -34
non-interest revenue: -48
total revenues net of interest expense: -40
total operating expenses: -24
net credit losses: -66
credit reserve build ( release ): 30
provision ( release ) for unfunded lending commitments: 100
provision for benefits and claims: nm
provisions for credit losses and for benefits and claims: nm
income ( loss ) from continuing operations before taxes: nm
income taxes ( benefits ): nm
income ( loss ) from continuing operations: nm
income ( loss ) from discontinued operations net of taxes: -91
net income ( loss ) before attribution of noncontrolling interests: nm
noncontrolling interests: nm
net income ( loss ): nm

nm not meaningful 2018 vs . 2017 net income was $ 107 million in 2018 , compared to a net loss of $ 19.7 billion in the prior year , primarily driven by the $ 19.8 billion one-time , non-cash charge recorded in the tax line in 2017 due to the impact of tax reform . results in 2018 included the one-time benefit of $ 94 million in the tax line , related to tax reform . for additional information , see 201csignificant accounting policies and significant estimates 2014income taxes 201d below . excluding the one-time impact of tax reform in 2018 and 2017 , net income decreased 92% ( 92 % ) , reflecting lower revenues , partially offset by lower expenses , lower cost of credit and tax benefits related to the reorganization of certain non-u.s . subsidiaries . the tax benefits were largely offset by the release of a foreign currency translation adjustment ( cta ) from aoci to earnings ( for additional information on the cta release , see note 19 to the consolidated financial statements ) . revenues decreased 33% ( 33 % ) , driven by the continued wind-down of legacy assets . expenses decreased 40% ( 40 % ) , primarily driven by the wind-down of legacy assets , lower infrastructure costs and lower legal expenses . provisions decreased $ 27 million to a net benefit of $ 202 million , primarily due to lower net credit losses , partially offset by a lower net loan loss reserve release . net credit losses declined 86% ( 86 % ) to $ 21 million , primarily reflecting the impact of ongoing divestiture activity and the continued wind-down of the north america mortgage portfolio . the net reserve release declined by $ 96 million to $ 221 million , and reflected the continued wind-down of the legacy north america mortgage portfolio and divestitures . 2017 vs . 2016 the net loss was $ 19.7 billion , compared to net income of $ 521 million in the prior year , primarily driven by the one-time impact of tax reform . excluding the one-time impact of tax reform , net income declined 69% ( 69 % ) to $ 168 million , reflecting lower revenues , partially offset by lower expenses and lower cost of credit . revenues declined 40% ( 40 % ) , primarily reflecting the continued wind-down of legacy assets and the absence of gains related to debt buybacks in 2016 . revenues included approximately $ 750 million in gains on asset sales in the first quarter of 2017 , which more than offset a roughly $ 300 million charge related to the exit of citi 2019s u.s . mortgage servicing operations in the quarter . expenses declined 24% ( 24 % ) , reflecting the wind-down of legacy assets and lower legal expenses , partially offset by approximately $ 100 million in episodic expenses primarily related to the exit of the u.s . mortgage servicing operations . also included in expenses is an approximately $ 255 million provision for remediation costs related to a card act matter in 2017 . provisions decreased $ 244 million to a net benefit of $ 175 million , primarily due to lower net credit losses and a lower provision for benefits and claims , partially offset by a lower net loan loss reserve release . net credit losses declined 66% ( 66 % ) , primarily reflecting the impact of ongoing divestiture activity and the continued wind-down of the north america mortgage portfolio . the decline in the provision for benefits and claims was primarily due to lower insurance activity . the net reserve release declined $ 147 million , and reflected the continued wind-down of the legacy north america mortgage portfolio and divestitures. .

Questions:
what is the net change in total revenues net of interest expense from 2016 to 2018?
what about the total revenues net of interest expense in 2016?
what percentage change does this represent?
what is the operating expenses in 2018?
what about in 2016?
net change in operating expenses?
what percentage change does this represent?

Answers:
-3150
5233
-60%
2272
5042
-2770
-55%