Employee Management Solutions (EMS) product revenue is derived primarily from QuickBooks Basic Payroll and QuickBooks Enhanced Payroll, which are products sold on a subscription basis that offer payroll tax tables, payroll reports, federal and state payroll tax forms, and electronic tax payment and filing to small businesses that prepare their own payrolls.
EMS service and other revenue is derived primarily from QuickBooks Online Payroll, QuickBooks Assisted Payroll, Intuit Online Payroll, Intuit Full Service Payroll, fees for direct deposit services, and fees for other small business payroll and employee management services.
Service and other revenue for this segment also includes interest earned on funds held for customers.
Fiscal 2012 Compared with Fiscal 2011 EMS total net revenue increased $55 million or 12% in fiscal 2012 compared with fiscal 2011.
Revenue was higher in fiscal 2012 due to customer growth in our Enhanced desktop payroll and online payroll solutions, improved customer adoption of payroll direct deposit services, and price increases for desktop payroll customers.
At July 31, 2012 total payroll customers were up 2% while online payroll customers were up 19% compared with July 31, 2011.
EMS segment operating income as a percentage of related revenue increased to 61% in fiscal 2012 from 59% in fiscal 2011.
Segment operating income was higher in fiscal 2012 due to the increases in revenue described above, partially offset by higher staffing expenses associated with growing our online payroll business.
Fiscal 2011 Compared with Fiscal 2010 EMS total net revenue increased $39 million or 10% in fiscal 2011 compared with fiscal 2010.
Revenue was higher in fiscal 2011 due to more customers choosing our Enhanced desktop payroll and online payroll solutions, improved customer adoption of payroll direct deposit services, and price increases for desktop payroll customers.
At July 31, 2011 total payroll customers were up 2% while online payroll customers were up 13% compared with July 31, 2010.
EMS segment operating income as a percentage of related revenue decreased slightly to 59% in fiscal 2011 from 60% in fiscal 2010.
Revenue growth as described above was partially offset by higher cost of revenue associated with offering mix.
Payment Solutions
## Table 0 ##
Payment Solutions product revenue is derived primarily from QuickBooks Point of Sale solutions.
Payment Solutions service revenue is derived primarily from merchant services for small businesses that include credit card, debit card, electronic benefits, and gift card processing services; check verification, check guarantee and electronic check conversion, including automated clearing house (ACH) and Check 21 capabilities; from Web-based transaction processing services for online merchants; and from GoPayment mobile payment processing services.
Fiscal 2012 Compared with Fiscal 2011 Payment Solutions total net revenue increased $69 million or 20% in fiscal 2012 compared with fiscal 2011, driven by fee structure changes, higher total card transaction volume, and 13% growth in the merchant customer base.
Payment Solutions segment operating income as a percentage of related revenue increased to 26% in fiscal 2012 from 19% in fiscal 2011 due to the increases in revenue described above and lower agent fees in cost of revenue, partially offset by higher data center hosting expenses.
Segment Expenses.
Commission and brokerage increased by 11.0% to $198.8 million in 2014 compared to $179.1 million in 2013.
The increase was primarily due to higher commissions on business written through the U. K.  branch of the Bermuda office and higher contingent commissions.
Segment other underwriting expenses increased slightly to $34.9 million in 2014 compared to $34.7 million for the same period in 2013.
Commission and brokerage decreased by 2.8% to $179.1 million in 2013 compared to $184.4 million in 2012 reflecting the impact from the change in the mix of business to contracts with lower commission rates and higher contingent commission payouts in 2012, mitigated by the impact of higher premiums earned.
Segment other underwriting expenses increased to $34.7 million in 2013 compared to $30.6 million for the same period in 2012.
The year over year increase was primarily attributable to higher premiums earned in 2013.
Insurance.
The following table presents the underwriting results and ratios for the Insurance segment for the periods indicated.
## Table 1 ##
Premiums.
Gross written premiums decreased by 4.0% to $1,218.4 million in 2014 compared to $1,268.7 million in 2013.
This decrease was primarily driven by a decline in crop business, partially offset by an increase in the non-standard auto business.
Net written premiums decreased by 1.7% to $1,067.3 million in 2014 compared to $1,086.2 million in 2013.
The variance of the change in gross written premiums compared to the change in net written premiums is due to a lesser utilization of reinsurance, particularly on the crop business.
Premiums earned decreased 0.7% to $1,030.3 million in 2014 compared to $1,037.4 million in 2013.
The change in premiums earned relative to net written premiums is the result of timing; premiums are earned ratably over the coverage period whereas written premiums are recorded at the initiation of the coverage period.
VERTEX PHARMACEUTICALS INCORPORATED Notes to Consolidated Financial Statements (Continued) I.  Altus Investment (Continued) of the offering, held 450,000 shares of redeemable preferred stock, which are not convertible into common stock and which are redeemable for $10.00 per share plus annual dividends of $0.50 per share, which have been accruing since the redeemable preferred stock was issued in 1999, at Vertex’s option on or after December 31, 2010, or by Altus at any time.
The Company was restricted from trading Altus securities for a period of six months following the initial public offering.
When the Altus securities trading restrictions expired, the Company sold the 817,749 shares of Altus common stock for approximately $11.7 million, resulting in a realized gain of approximately $7.7 million in August 2006.
Additionally when the restrictions expired, the Company began accounting for the Altus Warrants as derivative instruments under the Financial Accounting Standards Board Statement No.
FAS 133, “Accounting for Derivative Instruments and Hedging Activities” (“FAS 133”).
In accordance with FAS 133, in the third quarter of 2006, the Company recorded the Altus Warrants on its consolidated balance sheet at a fair market value of $19.1 million and recorded an unrealized gain on the fair market value of the Altus Warrants of $4.3 million.
In the fourth quarter of 2006 the Company sold the Altus Warrants for approximately $18.3 million, resulting in a realized loss of $0.7 million.
As a result of the Company’s sales of Altus common stock and Altus Warrrants in 2006, the Company recorded a realized gain on a sale of investment of $11.2 million.
In accordance with the Company’s policy, as outlined in Note B, “Accounting Policies,” the Company assessed its investment in Altus, which it accounts for using the cost method, and determined that there had not been any adjustments to the fair values of that investment that would require the Company to write down the investment basis of the asset, in 2005 and 2006.
The Company’s cost basis carrying value in its outstanding equity and warrants of Altus was $18.9 million at December 31, 2005.
J.
Accrued Expenses and Other Current Liabilities Accrued expenses and other current liabilities consist of the following at December 31 (in thousands):
## Table 2 ##
K.  Commitments The Company leases its facilities and certain equipment under non-cancelable operating leases.
The Company’s leases have terms through April 2018.
The term of the Kendall Square Lease began January 1, 2003 and lease payments commenced in May 2003.
The Company had an obligation under the Kendall Square Lease, staged through 2006, to build-out the space into finished laboratory and office space.
This lease will expire in 2018, and the Company has the option to extend the term for two consecutive terms of ten years each, ultimately expiring in 2038.
The Company occupies and uses for its operations approximately 120,000 square feet of the Kendall Square Facility.
The Company has sublease arrangements in place for the remaining rentable square footage of the Kendall Square Facility, with initial terms that expires in April 2011 and August 2012 .
See Note E, “Restructuring” for further information.
Costs: Presented in the following table are the costs (credits) and other changes in plan assets and benefit obligations incurred in CMS Energy’s and Consumers’ retirement benefits plans:
## Table 3 ##
For CMS Energy, the estimated net loss and prior service cost for the defined benefit Pension Plans that will be amortized into net periodic benefit cost in 2014 from the regulatory asset is $57 million and from AOCI is $2 million.
For Consumers, the estimated net loss and prior service cost for the defined benefit Pension Plans that will be amortized into net periodic benefit cost in 2014 from the regulatory asset is $57 million.
For CMS Energy, the estimated net loss and prior service credit for the OPEB Plan that will be amortized into net periodic benefit cost in 2014 from the regulatory liability is $37 million, with a decrease from AOCI of $1 million.
For Consumers, the estimated net loss and prior service credit for the OPEB Plan that will be amortized into net periodic benefit cost in 2014 from the regulatory liability is $37 million.
CMS Energy and Consumers amortize net gains and losses in excess of ten percent of the greater of the PBO or the MRV over the average remaining service period.
The estimated period of amortization of gains and losses for CMS Energy and Consumers was ten years for pension for the year ended December 31, 2013 and 11 years for pension for the years ended December 31, 2012 and 2011 and 13 years for OPEB for the years ended December 31, 2013, 2012, and 2011.
Prior service cost (credit) amortization is established in the year in which the prior service cost (credit) first occurred, and is based on the same amortization period for all future years until the prior service cost (credit) is fully amortized.
CMS Energy and Consumers had a new prior service credit for OPEB in 2013.
The estimated period of amortization of this new prior service credit for CMS Energy and Consumers is ten years for OPEB for the year ended December 31, 2013.
EDWARDS LIFESCIENCES CORPORATION NOTES TO CONSOLIDATED FINANCIAL STATEMENTS — (Continued) As of December 31, 2004, the Company has approximately $64.6 million of non-United States tax net operating losses and $1.0 million of non-United States, non-expiring tax credits that are available for carryforward.

<table><tr><td>(Dollars in millions)</td><td>Fiscal2012</td><td>Fiscal2011</td><td>Fiscal2010</td><td>2012-2011% Change</td><td>2011-2010% Change</td></tr><tr><td>Product revenue</td><td>$26</td><td>$31</td><td>$31</td><td></td><td></td></tr><tr><td>Service and other revenue</td><td>391</td><td>317</td><td>282</td><td></td><td></td></tr><tr><td>Total segment revenue</td><td>$417</td><td>$348</td><td>$313</td><td>20%</td><td>11%</td></tr><tr><td>% of total revenue</td><td>10%</td><td>9%</td><td>9%</td><td></td><td></td></tr><tr><td>Segment operating income</td><td>$107</td><td>$64</td><td>$67</td><td>66%</td><td>-3%</td></tr><tr><td>% of related revenue</td><td>26%</td><td>19%</td><td>21%</td><td></td><td></td></tr></table>
<table><tr><td></td><td colspan="3">Years Ended December 31,</td><td colspan="2">2014/2013</td><td colspan="2">2013/2012</td></tr><tr><td>(Dollars in millions)</td><td>2014</td><td>2013</td><td>2012</td><td>Variance</td><td>% Change</td><td>Variance</td><td>% Change</td></tr><tr><td>Gross written premiums</td><td>$1,218.4</td><td>$1,268.7</td><td>$1,073.1</td><td>$-50.4</td><td>-4.0%</td><td>$195.6</td><td>18.2%</td></tr><tr><td>Net written premiums</td><td>1,067.3</td><td>1,086.2</td><td>852.1</td><td>-18.9</td><td>-1.7%</td><td>234.1</td><td>27.5%</td></tr><tr><td>Premiums earned</td><td>$1,030.3</td><td>$1,037.4</td><td>$852.4</td><td>$-7.1</td><td>-0.7%</td><td>$185.0</td><td>21.7%</td></tr><tr><td>Incurred losses and LAE</td><td>811.4</td><td>931.5</td><td>700.3</td><td>-120.0</td><td>-12.9%</td><td>231.2</td><td>33.0%</td></tr><tr><td>Commission and brokerage</td><td>149.8</td><td>133.7</td><td>117.6</td><td>16.1</td><td>12.0%</td><td>16.1</td><td>13.7%</td></tr><tr><td>Other underwriting expenses</td><td>118.0</td><td>119.3</td><td>103.0</td><td>-1.3</td><td>-1.1%</td><td>16.3</td><td>15.8%</td></tr><tr><td>Underwriting gain (loss)</td><td>$-48.9</td><td>$-147.0</td><td>$-68.5</td><td>$98.1</td><td>-66.7%</td><td>$-78.6</td><td>114.8%</td></tr><tr><td></td><td></td><td></td><td></td><td></td><td>Point Chg</td><td></td><td>Point Chg</td></tr><tr><td>Loss ratio</td><td>78.8%</td><td>89.8%</td><td>82.2%</td><td></td><td>-11.0</td><td></td><td>7.6</td></tr><tr><td>Commission and brokerage ratio</td><td>14.5%</td><td>12.9%</td><td>13.8%</td><td></td><td>1.6</td><td></td><td>-0.9</td></tr><tr><td>Other underwriting expense ratio</td><td>11.4%</td><td>11.5%</td><td>12.0%</td><td></td><td>-0.1</td><td></td><td>-0.5</td></tr><tr><td>Combined ratio</td><td>104.7%</td><td>114.2%</td><td>108.0%</td><td></td><td>-9.5</td><td></td><td>6.2</td></tr><tr><td colspan="2">(Some amounts may not reconcile due to rounding.)</td><td></td><td></td><td></td><td></td><td></td><td></td></tr></table>
<table><tr><td></td><td>2006</td><td>2005</td></tr><tr><td>Research and development contract costs</td><td>$57,761</td><td>$20,098</td></tr><tr><td>Payroll and benefits</td><td>25,115</td><td>15,832</td></tr><tr><td>Professional fees</td><td>3,848</td><td>4,816</td></tr><tr><td>Other</td><td>4,635</td><td>1,315</td></tr><tr><td>Total</td><td>$91,359</td><td>$42,061</td></tr></table>
<table><tr><td></td><td colspan="3">Pension and DB SERP</td><td colspan="3">In Millions OPEB</td></tr><tr><td>Years Ended December 31</td><td>2013</td><td>2012</td><td>2011</td><td>2013</td><td>2012</td><td>2011</td></tr><tr><td> CMS Energy, including Consumers</td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td><i>Net periodic cost (credit)</i></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Service cost</td><td>$54</td><td>$49</td><td>$49</td><td>$29</td><td>$32</td><td>$27</td></tr><tr><td>Interest expense</td><td>100</td><td>105</td><td>106</td><td>65</td><td>82</td><td>77</td></tr><tr><td>Expected return on plan assets</td><td>-127</td><td>-125</td><td>-112</td><td>-77</td><td>-66</td><td>-66</td></tr><tr><td><i>Amortization of:</i></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Net loss</td><td>101</td><td>79</td><td>65</td><td>26</td><td>46</td><td>30</td></tr><tr><td>Prior service cost (credit)</td><td>3</td><td>5</td><td>5</td><td>-31</td><td>-20</td><td>-20</td></tr><tr><td>Net periodic cost (credit)</td><td>$131</td><td>$113</td><td>$113</td><td>$12</td><td>$74</td><td>$48</td></tr><tr><td> Consumers</td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td><i>Net periodic cost (credit)</i></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Service cost</td><td>$52</td><td>$48</td><td>$48</td><td>$28</td><td>$31</td><td>$26</td></tr><tr><td>Interest expense</td><td>96</td><td>100</td><td>101</td><td>63</td><td>79</td><td>74</td></tr><tr><td>Expected return on plan assets</td><td>-124</td><td>-122</td><td>-109</td><td>-72</td><td>-61</td><td>-61</td></tr><tr><td><i>Amortization of:</i></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Net loss</td><td>98</td><td>77</td><td>63</td><td>27</td><td>47</td><td>31</td></tr><tr><td>Prior service cost (credit)</td><td>3</td><td>5</td><td>5</td><td>-30</td><td>-20</td><td>-20</td></tr><tr><td>Net periodic cost (credit)</td><td>$125</td><td>$108</td><td>$108</td><td>$16</td><td>$76</td><td>$50</td></tr></table>

Question: What is the difference between 2012 and 2013 's highest service cost in net periodic cost (credit) for OPEB? (in million)
Answer: -3