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 ( 24 ), -36 ( 36 ), -60 ( 60 )
• adjustments, 47, -3 ( 3 ), 44
• balance at december 31 2011, $ 50, $ 0, $ 50

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Question: what is the net change in employee compensation during 2010?
Program: subtract(27, 0)
Answer: 27.0