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.


income and franchise tax provisions are allocable to contracts in process and , accordingly , are included in general and administrative expenses . deferred income taxes are recorded when revenues and expenses are recognized in different periods for financial statement purposes than for tax return purposes . deferred tax asset or liability account balances are calculated at the balance sheet date using current tax laws and rates in effect . determinations of the expected realizability of deferred tax assets and the need for any valuation allowances against these deferred tax assets were evaluated based upon the stand-alone tax attributes of the company , and valuation allowances of $ 21 million and $ 18 million were deemed necessary as of december 31 , 2012 and 2011 , respectively . uncertain tax positions meeting the more-likely-than-not recognition threshold , based on the merits of the position , are recognized in the financial statements . we recognize the amount of tax benefit that is greater than 50% ( 50 % ) likely to be realized upon ultimate settlement with the related tax authority . if a tax position does not meet the minimum statutory threshold to avoid payment of penalties , we recognize an expense for the amount of the penalty in the period the tax position is claimed or expected to be claimed in our tax return . penalties , if probable and reasonably estimable , are recognized as a component of income tax expense . we also recognize accrued interest related to uncertain tax positions in income tax expense . the timing and amount of accrued interest is determined by the applicable tax law associated with an underpayment of income taxes . see note 11 : income taxes . under existing gaap , changes in accruals associated with uncertainties are recorded in earnings in the period they are determined . cash and cash equivalents - the carrying amounts of cash and cash equivalents approximate fair value due to the short-term nature of these items , having original maturity dates of 90 days or less . accounts receivable - accounts receivable include amounts billed and currently due from customers , amounts currently due but unbilled , certain estimated contract change amounts , claims or requests for equitable adjustment in negotiation that are probable of recovery , and amounts retained by the customer pending contract completion . inventoried costs - inventoried costs primarily relate to work in process under contracts that recognize revenues using labor dollars or units of delivery as the basis of the percentage-of-completion calculation . these costs represent accumulated contract costs less cost of sales , as calculated using the percentage-of-completion method . accumulated contract costs include direct production costs , factory and engineering overhead , production tooling costs , and , for government contracts , allowable general and administrative expenses . according to the provisions of the company's u.s . government contracts , the customer asserts title to , or a security interest in , inventories related to such contracts as a result of contract advances , performance-based payments , and progress payments . in accordance with industry practice , inventoried costs are classified as a current asset and include amounts related to contracts having production cycles longer than one year . inventoried costs also include company owned raw materials , which are stated at the lower of cost or market , generally using the average cost method . property , plant , and equipment - depreciable properties owned by the company are recorded at cost and depreciated over the estimated useful lives of individual assets . costs incurred for computer software developed or obtained for internal use are capitalized and amortized over the expected useful life of the software , not to exceed nine years . leasehold improvements are amortized over the shorter of their useful lives or the term of the lease . the remaining assets are depreciated using the straight-line method , with the following lives: . <table class='wikitable'><tr><td>1</td><td>land improvements</td><td>years 3</td><td>years -</td><td>years 45</td></tr><tr><td>2</td><td>buildings and improvements</td><td>3</td><td>-</td><td>60</td></tr><tr><td>3</td><td>capitalized software costs</td><td>3</td><td>-</td><td>9</td></tr><tr><td>4</td><td>machinery and other equipment</td><td>2</td><td>-</td><td>45</td></tr></table> the company evaluates the recoverability of its property , plant and equipment when there are changes in economic circumstances or business objectives that indicate the carrying value may not be recoverable . the company's evaluations include estimated future cash flows , profitability and other factors in determining fair value . as these assumptions and estimates may change over time , it may or may not be necessary to record impairment charges. .
Question: what was the net change in valuation allowance from 2011 to 2012?
Answer: 3.0
Question: what was the valuation allowance in 2011?

18.0