operating expenses operating expenses were $ 2.9 billion , an increase of 8% ( 8 % ) over 2000 . adjusted for the formation of citistreet , operating expenses grew 10% ( 10 % ) . expense growth in 2001 of 10% ( 10 % ) is significantly lower than the comparable 20% ( 20 % ) expense growth for 2000 compared to 1999 . state street successfully reduced the growth rate of expenses as revenue growth slowed during the latter half of 2000 and early 2001 . the expense growth in 2001 reflects higher expenses for salaries and employee benefits , as well as information systems and communications . o p e r a t i n g e x p e n s e s ( dollars in millions ) 2001 2000 1999 change adjusted change 00-01 ( 1 ) .

2001: salaries and employee benefits: 1663
information systems and communications: 365
transaction processing services: 247
occupancy: 229
other: 363
total operating expenses: 2867
number of employees: 19753
2000: salaries and employee benefits: 1524
information systems and communications: 305
transaction processing services: 268
occupancy: 201
other: 346
total operating expenses: 2644
number of employees: 17604
1999: salaries and employee benefits: 1313
information systems and communications: 287
transaction processing services: 237
occupancy: 188
other: 311
total operating expenses: 2336
number of employees: 17213
change 00-01: salaries and employee benefits: -9
information systems and communications: 20
transaction processing services: -8
occupancy: 15
other: 5
total operating expenses: 8
number of employees: 12
adjusted change 00-01 ( 1 ): salaries and employee benefits: -11
information systems and communications: 22
transaction processing services: -7
occupancy: 16
other: 7
total operating expenses: 10

( 1 ) 2000 results adjusted for the formation of citistreet expenses related to salaries and employee benefits increased $ 139million in 2001 , or $ 163millionwhen adjusted for the formation of citistreet . the adjusted increase reflects more than 2100 additional staff to support the large client wins and new business from existing clients and acquisitions . this expense increase was partially offset by lower incentive-based compensation . information systems and communications expense was $ 365 million in 2001 , up 20% ( 20 % ) from the prior year . adjusted for the formation of citistreet , information systems and communications expense increased 22% ( 22 % ) . this growth reflects both continuing investment in software and hardware , aswell as the technology costs associated with increased staffing levels . expenses related to transaction processing services were $ 247 million , down $ 21 million , or 8% ( 8 % ) . these expenses are volume related and include external contract services , subcustodian fees , brokerage services and fees related to securities settlement . lower mutual fund shareholder activities , and lower subcustodian fees resulting from both the decline in asset values and lower transaction volumes , drove the decline . occupancy expensewas $ 229million , up 15% ( 15 % ) . the increase is due to expenses necessary to support state street 2019s global growth , and expenses incurred for leasehold improvements and other operational costs . other expenses were $ 363 million , up $ 17 million , or 5% ( 5 % ) . these expenses include professional services , advertising and sales promotion , and internal operational expenses . the increase over prior year is due to a $ 21 million increase in the amortization of goodwill , primarily from acquisitions in 2001 . in accordance with recent accounting pronouncements , goodwill amortization expense will be eliminated in 2002 . state street recorded approximately $ 38 million , or $ .08 per share after tax , of goodwill amortization expense in 2001 . state street 2019s cost containment efforts , which reduced discretionary spending , partially offset the increase in other expenses . state street corporation 9 .

Questions:
what is the increase in operating expenses in 2001?
what fraction of operating expenses in 2000 does this represent?
what about the operating expenses in 2001?
and operating expenses in 2000?
what is the net change in salaries and employee benefits from 1999 to 2000?
how about the salaries and employee benefits in 1999?
what percentage change does this represent?

Answers:
8%
108%
2.9
2.69
211
1313
16%