hii expects to incur higher costs to complete ships currently under construction in avondale due to anticipated reductions in productivity .
as a result , in the second quarter of 2010 , the company increased the estimates to complete lpd-23 and lpd-25 by approximately $ 210 million .
the company recognized a $ 113 million pre-tax charge to operating income for these contracts in the second quarter of 2010 .
hii is exploring alternative uses of the avondale facility , including alternative opportunities for the workforce .
in connection with and as a result of the decision to wind down shipbuilding operations at the avondale , louisiana facility , the company began incurring and paying related employee severance and incentive compensation liabilities and expenditures , asset retirement obligation liabilities that became reasonably estimable , and amounts owed for not meeting certain requirements under its cooperative endeavor agreement with the state of louisiana .
the company anticipates that it will incur substantial other restructuring and facilities shutdown related costs , including , but not limited to , severance expense , relocation expense , and asset write-downs related to the avondale facilities .
these costs are expected to be allowable expenses under government accounting standards and thus should be recoverable in future years 2019 overhead costs .
these future costs could approximate $ 271 million , based on management 2019s current estimate .
such costs should be recoverable under existing flexibly priced contracts or future negotiated contracts in accordance with federal acquisition regulation ( 201cfar 201d ) provisions relating to the treatment of restructuring and shutdown related costs .
the company is currently in discussions with the u.s .
navy regarding its cost submission to support the recoverability of these costs under the far and applicable contracts , and this submission is subject to review and acceptance by the u.s .
navy .
the defense contract audit agency ( 201cdcaa 201d ) , a dod agency , prepared an initial audit report on the company 2019s cost proposal for restructuring and shutdown related costs of $ 310 million , which stated that the proposal was not adequately supported for the dcaa to reach a conclusion and questioned approximately $ 25 million , or 8% ( 8 % ) , of the costs submitted by the company .
accordingly , the dcaa did not accept the proposal as submitted .
the company has submitted a revised proposal to address the concerns of the dcaa and to reflect a revised estimated total cost of $ 271 million .
should the company 2019s revised proposal be challenged by the u.s .
navy , the company would likely pursue prescribed dispute resolution alternatives to resolve the challenge .
that process , however , would create uncertainty as to the timing and eventual allowability of the costs related to the wind down of the avondale facility .
ultimately , the company anticipates these discussions with the u.s .
navy will result in an agreement that is substantially in accordance with management 2019s cost recovery expectations .
accordingly , hii has treated these costs as allowable costs in determining the earnings performance on its contracts in process .
the actual restructuring expenses related to the wind down may be greater than the company 2019s current estimate , and any inability to recover such costs could result in a material effect on the company 2019s consolidated financial position , results of operations or cash flows .
the company also evaluated the effect that the wind down of the avondale facilities might have on the benefit plans in which hii employees participate .
hii determined that the potential impact of a curtailment in these plans was not material to its consolidated financial position , results of operations or cash flows .
the table below summarizes the company 2019s liability for restructuring and shutdown related costs associated with winding down the avondale facility .
as of december 31 , 2011 and 2010 , these costs are comprised primarily of employee severance and retention and incentive bonuses .
these amounts were capitalized in inventoried costs , and will be recognized as expenses in cost of product sales beginning in 2014 .
( $ in millions ) employee compensation other accruals total .

($ in millions)
Employee Compensation
Other Accruals
Total
Balance at January 1, 2010
$0
$0
$0
Accrual established
27
39
66
Payments
0
0
0
Adjustments
0
0
0
Balance at December 31, 2010
$27
$39
$66
Accrual established
0
0
0
Payments
(24)
(36)
(60)
Adjustments
47
(3)
44
Balance at December 31, 2011
$50
$0
$50

.

Question: Analyse this data from a financial earnings document. what is the net change in employee compensation during 2011?
Choices:
0.5
23.0
-63
-16
1350
Correct choice index: 1