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.


liquidity and capital resources as of december 31 , 2011 , our principal sources of liquidity included cash , cash equivalents , our receivables securitization facility , and our revolving credit facility , as well as the availability of commercial paper and other sources of financing through the capital markets . we had $ 1.8 billion of committed credit available under our credit facility , with no borrowings outstanding as of december 31 , 2011 . we did not make any borrowings under this facility during 2011 . the value of the outstanding undivided interest held by investors under the receivables securitization facility was $ 100 million as of december 31 , 2011 , and is included in our consolidated statements of financial position as debt due after one year . the receivables securitization facility obligates us to maintain an investment grade bond rating . if our bond rating were to deteriorate , it could have an adverse impact on our liquidity . access to commercial paper as well as other capital market financings is dependent on market conditions . deterioration of our operating results or financial condition due to internal or external factors could negatively impact our ability to access capital markets as a source of liquidity . access to liquidity through the capital markets is also dependent on our financial stability . we expect that we will continue to have access to liquidity by issuing bonds to public or private investors based on our assessment of the current condition of the credit markets . at december 31 , 2011 and 2010 , we had a working capital surplus . this reflects a strong cash position , which provides enhanced liquidity in an uncertain economic environment . in addition , we believe we have adequate access to capital markets to meet cash requirements , and we have sufficient financial capacity to satisfy our current liabilities . cash flows millions 2011 2010 2009 . <table class='wikitable'><tr><td>1</td><td>cash flowsmillions</td><td>2011</td><td>2010</td><td>2009</td></tr><tr><td>2</td><td>cash provided by operating activities</td><td>$ 5873</td><td>$ 4105</td><td>$ 3204</td></tr><tr><td>3</td><td>cash used in investing activities</td><td>-3119 ( 3119 )</td><td>-2488 ( 2488 )</td><td>-2145 ( 2145 )</td></tr><tr><td>4</td><td>cash used in financing activities</td><td>-2623 ( 2623 )</td><td>-2381 ( 2381 )</td><td>-458 ( 458 )</td></tr><tr><td>5</td><td>net change in cash and cashequivalents</td><td>$ 131</td><td>$ -764 ( 764 )</td><td>$ 601</td></tr></table> operating activities higher net income and lower cash income tax payments in 2011 increased cash provided by operating activities compared to 2010 . the tax relief , unemployment insurance reauthorization , and job creation act of 2010 , enacted in december 2010 , provided for 100% ( 100 % ) bonus depreciation for qualified investments made during 2011 , and 50% ( 50 % ) bonus depreciation for qualified investments made during 2012 . as a result of the act , the company deferred a substantial portion of its 2011 income tax expense . this deferral decreased 2011 income tax payments , thereby contributing to the positive operating cash flow . in future years , however , additional cash will be used to pay income taxes that were previously deferred . in addition , the adoption of a new accounting standard in january of 2010 changed the accounting treatment for our receivables securitization facility from a sale of undivided interests ( recorded as an operating activity ) to a secured borrowing ( recorded as a financing activity ) , which decreased cash provided by operating activities by $ 400 million in 2010 . higher net income in 2010 increased cash provided by operating activities compared to 2009 . investing activities higher capital investments partially offset by higher proceeds from asset sales in 2011 drove the increase in cash used in investing activities compared to 2010 . higher capital investments and lower proceeds from asset sales in 2010 drove the increase in cash used in investing activities compared to 2009. .
Question: what is the value of cash provided by operating activities in 2010?
Answer: 4105.0
Question: what is the impact of adoption of a new accounting standard in cash flow from operation activities?
Answer: 400.0
Question: what would be the total value of cash provided by operating activities if the net accounts standards were not adopted?

4505.0