notes to consolidated financial statements ( continued ) management performs detailed reviews of its receivables on a monthly and/or quarterly basis to assess the adequacy of the allowances based on historical and current trends and other factors affecting credit losses and to determine if any impairment has occurred . a receivable is impaired when it is probable that all amounts related to the receivable will not be collected according to the contractual terms of the agreement . in circumstances where the company is aware of a specific customer 2019s inability to meet its financial obligations , a specific reserve is recorded against amounts due to reduce the net recognized receivable to the amount reasonably expected to be collected . additions to the allowances for doubtful accounts are maintained through adjustments to the provision for credit losses , which are charged to current period earnings ; amounts determined to be uncollectable are charged directly against the allowances , while amounts recovered on previously charged-off accounts increase the allowances . net charge-offs include the principal amount of losses charged off as well as charged-off interest and fees . recovered interest and fees previously charged-off are recorded through the allowances for doubtful accounts and increase the allowances . finance receivables are assessed for charge- off when an account becomes 120 days past due and are charged-off typically within 60 days of asset repossession . contract receivables related to equipment leases are generally charged-off when an account becomes 150 days past due , while contract receivables related to franchise finance and van leases are generally charged off up to 180 days past the asset return . for finance and contract receivables , customer bankruptcies are generally charged-off upon notification that the associated debt is not being reaffirmed or , in any event , no later than 180 days past due . snap-on does not believe that its trade accounts , finance or contract receivables represent significant concentrations of credit risk because of the diversified portfolio of individual customers and geographical areas . see note 3 for further information on receivables and allowances for doubtful accounts . other accrued liabilities : supplemental balance sheet information for 201cother accrued liabilities 201d as of 2012 and 2011 year end is as follows : ( amounts in millions ) 2012 2011 .

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Row 1: ( amounts in millions ), 2012, 2011
Row 2: income taxes, $ 19.6, $ 11.7
Row 3: accrued restructuring, 7.2, 8.4
Row 4: accrued warranty, 18.9, 18.6
Row 5: deferred subscription revenue, 24.8, 24.9
Row 6: accrued property payroll and other tax, 32.9, 30.4
Row 7: accrued selling and promotion expense, 26.6, 29.1
Row 8: other, 117.9, 132.8
Row 9: total other accrued liabilities, $ 247.9, $ 255.9
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inventories : snap-on values its inventory at the lower of cost or market and adjusts for the value of inventory that is estimated to be excess , obsolete or otherwise unmarketable . snap-on records allowances for excess and obsolete inventory based on historical and estimated future demand and market conditions . allowances for raw materials are largely based on an analysis of raw material age and actual physical inspection of raw material for fitness for use . as part of evaluating the adequacy of allowances for work-in-progress and finished goods , management reviews individual product stock-keeping units ( skus ) by product category and product life cycle . cost adjustments for each product category/product life-cycle state are generally established and maintained based on a combination of historical experience , forecasted sales and promotions , technological obsolescence , inventory age and other actual known conditions and circumstances . should actual product marketability and raw material fitness for use be affected by conditions that are different from management estimates , further adjustments to inventory allowances may be required . snap-on adopted the 201clast-in , first-out 201d ( 201clifo 201d ) inventory valuation method in 1973 for its u.s . locations . snap-on 2019s u.s . inventories accounted for on a lifo basis consist of purchased product and inventory manufactured at the company 2019s heritage u.s . manufacturing facilities ( primarily hand tools and tool storage ) . as snap-on began acquiring businesses in the 1990 2019s , the company retained the 201cfirst-in , first-out 201d ( 201cfifo 201d ) inventory valuation methodology used by the predecessor businesses prior to their acquisition by snap-on ; the company does not adopt the lifo inventory valuation methodology for new acquisitions . see note 4 for further information on inventories . 72 snap-on incorporated .

Question: what is the percentage change in the total other accrued liabilities from 2011 to 2012?
Program: subtract(247.9, 255.9), divide(#0, 255.9)
Answer: -0.03126