management 2019s discussion and analysis of financial conditionand results of operations d u k e r e a l t y c o r p o r a t i o n 1 3 2 0 0 2 a n n u a l r e p o r t the $ 19.5 million decrease in interest expense is primarily attributable to lower outstanding balances on the company 2019s lines of credit associated with the financing of the company 2019s investment and operating activities . the company has maintained a significantly lower balance on its lines of credit throughout 2001 compared to 2000 , as a result of its property dispositions proceeds used to fund future development , combined with a lower development level as a result of the slower economy . additionally , the company paid off $ 128.5 million of secured mortgage loans throughout 2001 , as well as an $ 85 million unsecured term loan . these decreases were partially offset by an increase in interest expense on unsecured debt as a result of the company issuing $ 175.0 million of debt in february 2001 , as well as a decrease in the amount of interest capitalized in 2001 versus 2000 , because of the decrease in development activity by the company . as a result of the above-mentioned items , earnings from rental operations increased $ 28.9 million from $ 225.2 million for the year ended december 31 , 2000 , to $ 254.1 million for the year ended december 31 , 2001 . service operations service operations revenues decreased from $ 82.8 million for the year ended december 31 , 2000 , to $ 80.5 million for the year ended december 31 , 2001 . the company experienced a decrease of $ 4.3 million in net general contractor revenues from third party jobs because of a decrease in the volume of construction in 2001 , compared to 2000 , as well as slightly lower profit margins . this decrease is the effect of businesses delaying or terminating plans to expand in the wake of the slowed economy . property management , maintenance and leasing fee revenues decreased approximately $ 2.7 million mainly because of a decrease in landscaping maintenance revenue associated with the sale of the landscape business in the third quarter of 2001 ( see discussion below ) . construction management and development activity income represents construction and development fees earned on projects where the company acts as the construction manager along with profits from the company 2019s held for sale program whereby the company develops a property for sale upon completion . the increase in revenues of $ 2.2 million in 2001 is primarily because of an increase in profits on the sale of properties from the held for sale program . other income increased approximately $ 2.4 million in 2001 over 2000 ; due to a $ 1.8 million gain the company recognized on the sale of its landscape business in the third quarter of 2001 . the sale of the landscape business resulted in a total net profit of over $ 9 million after deducting all related expenses . this gain will be recognized in varying amounts over the next seven years because the company has an on-going contract to purchase future services from the buyer . service operations expenses decreased by $ 4.7 million for the year ended december 31 , 2001 , compared to the same period in 2000 , as the company reduced total overhead costs throughout 2001 in an effort to minimize the effects of decreased construction and development activity . the primary savings were experienced in employee salary and related costs through personnel reductions and reduced overhead costs from the sale of the landscaping business . as a result , earnings from service operations increased from $ 32.8 million for the year ended december 31 , 2000 , to $ 35.1 million for the year ended december 31 , 2001 . general and administrative expense general and administrative expense decreased from $ 21.1 million in 2000 to $ 15.6 million for the year ended december 31 , 2001 , through overhead cost reduction efforts . in late 2000 and continuing throughout 2001 , the company introduced several cost cutting measures to reduce the amount of overhead , including personnel reductions , centralization of responsibilities and reduction of employee costs such as travel and entertainment . other income and expenses gain on sale of land and depreciable property dispositions , net of impairment adjustment , was comprised of the following amounts in 2001 and 2000 : gain on sales of depreciable properties represent sales of previously held for investment rental properties . beginning in 2000 and continuing into 2001 , the company pursued favorable opportunities to dispose of real estate assets that no longer meet long-term investment objectives . gain on land sales represents sales of undeveloped land owned by the company . the company pursues opportunities to dispose of land in markets with a high concentration of undeveloped land and those markets where the land no longer meets strategic development plans of the company . the company recorded a $ 4.8 million asset impairment adjustment in 2001 on a single property that was sold in 2002 . other expense for the year ended december 31 , 2001 , includes a $ 1.4 million expense related to an interest rate swap that does not qualify for hedge accounting . net income available for common shares net income available for common shares for the year ended december 31 , 2001 was $ 230.0 million compared to $ 213.0 million for the year ended december 31 , 2000 . this increase results primarily from the operating result fluctuations in rental and service operations and earnings from sales of real estate assets explained above. .

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	2001	2000
gain on sales of depreciable properties	$ 45428	$ 52067
gain on land sales	5080	9165
impairment adjustment	-4800 ( 4800 )	-540 ( 540 )
total	$ 45708	$ 60692
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Question: what is the percent change in gain on land sales from 2000 to 2001?
Program: subtract(5080, 9165), divide(#0, 9165), multiply(#1, const_100)
Answer: -44.57174