the hartford financial services group , inc .notes to consolidated financial statements ( continued ) 7 .deferred policy acquisition costs and present value of future profits ( continued ) results changes in the dac balance are as follows: .                                                                                           | 2011           | 2010           | 2009          
balance january 1                                                                         | $ 9857         | $ 10686        | $ 13248       
deferred costs                                                                            | 2608           | 2648           | 2853          
amortization 2014 dac                                                                     | -2920 ( 2920 ) | -2665 ( 2665 ) | -3247 ( 3247 )
amortization 2014 dac from discontinued operations                                        | 2014           | -17 ( 17 )     | -10 ( 10 )    
amortization 2014 unlock benefit ( charge ) pre-tax [1]                                   | -507 ( 507 )   | 138            | -1010 ( 1010 )
adjustments to unrealized gains and losses on securities available-for-sale and other [2] | -377 ( 377 )   | -1159 ( 1159 ) | -1031 ( 1031 )
effect of currency translation                                                            | 83             | 215            | -39 ( 39 )    
cumulative effect of accounting change pre-tax [3]                                        | 2014           | 11             | -78 ( 78 )    
balance december 31                                                                       | $ 8744         | $ 9857         | $ 10686        [1] the most significant contributors to the unlock charge recorded during the year ended december 31 , 2011 were assumption changes which reduced expected future gross profits including additional costs associated with implementing the japan hedging strategy and the u.s .variable annuity macro hedge program , as well as actual separate account returns below our aggregated estimated return .the most significant contributors to the unlock benefit recorded during the year ended december 31 , 2010 were actual separate account returns being above our aggregated estimated return .also included in the benefit are assumption updates related to benefits from withdrawals and lapses , offset by hedging , annuitization estimates on japan products , and long-term expected rate of return updates .the most significant contributors to the unlock charge recorded during the year ended december 31 , 2009 were the results of actual separate account returns being significantly below our aggregated estimated return for the first quarter of 2009 , partially offset by actual returns being greater than our aggregated estimated return for the period from april 1 , 2009 to december 31 , 2009 .[2] the most significant contributor to the adjustments was the effect of declining interest rates , resulting in unrealized gains on securities classified in aoci .other includes a $ 34 decrease as a result of the disposition of dac from the sale of the hartford investment canadian canada in 2010 .[3] for the year ended december 31 , 2010 the effect of adopting new accounting guidance for embedded credit derivatives resulted in a decrease to retained earnings and , as a result , a dac benefit .in addition , an offsetting amount was recorded in unrealized losses as unrealized losses decreased upon adoption of the new accounting guidance .for the year ended december 31 , 2009 the effect of adopting new accounting guidance for investments other- than- temporarily impaired resulted in an increase to retained earnings and , as a result , a dac charge .in addition , an offsetting amount was recorded in unrealized losses as unrealized losses increased upon adoption of the new accounting guidance .as of december 31 , 2011 , estimated future net amortization expense of present value of future profits for the succeeding five years is $ 39 , $ 58 , $ 24 , $ 23 and $ 22 in 2012 , 2013 , 2014 , 2015 and 2016 , respectively. .
Question: what is the net change in estimated future net amortization expense of present value of future profits from 2013 to 2014?
Steps: subtract(24, 58)
Answer: -34.0
Question: what percentage change does this represent?

Read the following texts and table with financial data from an S&P 500 earnings report carefully.Based on the question-answer history (if provided), answer the last question. The answer may require mathematical calculation based on the data provided.
the hartford financial services group , inc .notes to consolidated financial statements ( continued ) 7 .deferred policy acquisition costs and present value of future profits ( continued ) results changes in the dac balance are as follows: .                                                                                           | 2011           | 2010           | 2009          
balance january 1                                                                         | $ 9857         | $ 10686        | $ 13248       
deferred costs                                                                            | 2608           | 2648           | 2853          
amortization 2014 dac                                                                     | -2920 ( 2920 ) | -2665 ( 2665 ) | -3247 ( 3247 )
amortization 2014 dac from discontinued operations                                        | 2014           | -17 ( 17 )     | -10 ( 10 )    
amortization 2014 unlock benefit ( charge ) pre-tax [1]                                   | -507 ( 507 )   | 138            | -1010 ( 1010 )
adjustments to unrealized gains and losses on securities available-for-sale and other [2] | -377 ( 377 )   | -1159 ( 1159 ) | -1031 ( 1031 )
effect of currency translation                                                            | 83             | 215            | -39 ( 39 )    
cumulative effect of accounting change pre-tax [3]                                        | 2014           | 11             | -78 ( 78 )    
balance december 31                                                                       | $ 8744         | $ 9857         | $ 10686        [1] the most significant contributors to the unlock charge recorded during the year ended december 31 , 2011 were assumption changes which reduced expected future gross profits including additional costs associated with implementing the japan hedging strategy and the u.s .variable annuity macro hedge program , as well as actual separate account returns below our aggregated estimated return .the most significant contributors to the unlock benefit recorded during the year ended december 31 , 2010 were actual separate account returns being above our aggregated estimated return .also included in the benefit are assumption updates related to benefits from withdrawals and lapses , offset by hedging , annuitization estimates on japan products , and long-term expected rate of return updates .the most significant contributors to the unlock charge recorded during the year ended december 31 , 2009 were the results of actual separate account returns being significantly below our aggregated estimated return for the first quarter of 2009 , partially offset by actual returns being greater than our aggregated estimated return for the period from april 1 , 2009 to december 31 , 2009 .[2] the most significant contributor to the adjustments was the effect of declining interest rates , resulting in unrealized gains on securities classified in aoci .other includes a $ 34 decrease as a result of the disposition of dac from the sale of the hartford investment canadian canada in 2010 .[3] for the year ended december 31 , 2010 the effect of adopting new accounting guidance for embedded credit derivatives resulted in a decrease to retained earnings and , as a result , a dac benefit .in addition , an offsetting amount was recorded in unrealized losses as unrealized losses decreased upon adoption of the new accounting guidance .for the year ended december 31 , 2009 the effect of adopting new accounting guidance for investments other- than- temporarily impaired resulted in an increase to retained earnings and , as a result , a dac charge .in addition , an offsetting amount was recorded in unrealized losses as unrealized losses increased upon adoption of the new accounting guidance .as of december 31 , 2011 , estimated future net amortization expense of present value of future profits for the succeeding five years is $ 39 , $ 58 , $ 24 , $ 23 and $ 22 in 2012 , 2013 , 2014 , 2015 and 2016 , respectively. .
Question: what is the net change in estimated future net amortization expense of present value of future profits from 2013 to 2014?
Steps: subtract(24, 58)
Answer: -34.0
Question: what percentage change does this represent?
