the company had capital loss carryforwards for federal income tax purposes of $ 4357 at december 31 , 2012 and 2011 , respectively .
the company has recognized a full valuation allowance for the capital loss carryforwards because the company does not believe these losses are more likely than not to be recovered .
the company files income tax returns in the united states federal jurisdiction and various state and foreign jurisdictions .
with few exceptions , the company is no longer subject to u.s .
federal , state or local or non-u.s income tax examinations by tax authorities for years before 2007 .
the company has state income tax examinations in progress and does not expect material adjustments to result .
the patient protection and affordable care act ( the 201cppaca 201d ) became law on march 23 , 2010 , and the health care and education reconciliation act of 2010 became law on march 30 , 2010 , which makes various amendments to certain aspects of the ppaca ( together , the 201cacts 201d ) .
the ppaca effectively changes the tax treatment of federal subsidies paid to sponsors of retiree health benefit plans that provide a benefit that is at least actuarially equivalent to the benefits under medicare part d .
the acts effectively make the subsidy payments taxable in tax years beginning after december 31 , 2012 and as a result , the company followed its original accounting for the underfunded status of the other postretirement benefits for the medicare part d adjustment and recorded a reduction in deferred tax assets and an increase in its regulatory assets amounting to $ 6432 .
the following table summarizes the changes in the company 2019s gross liability , excluding interest and penalties , for unrecognized tax benefits: .

balance at january 1 2011
$ 118314
increases in current period tax positions
46961
decreases in prior period measurement of tax positions
-6697 ( 6697 )
balance at december 31 2011
158578
increases in current period tax positions
40620
decreases in prior period measurement of tax positions
-18205 ( 18205 )
balance at december 31 2012
$ 180993

the liability balance includes amounts reflected as other long-term liabilities in the accompanying consolidated balance sheets totaling $ 74360 and $ 46961 as of december 31 , 2012 and 2011 , respectively .
the total balance in the table above does not include interest and penalties of $ 260 and $ 214 as of december 31 , 2012 and 2011 , respectively , which is recorded as a component of income tax expense .
the majority of the increased tax position is attributable to temporary differences .
the increase in 2012 current period tax positions related primarily to the company 2019s change in tax accounting method filed in 2008 for repair and maintenance costs on its utility assets .
the company does not anticipate material changes to its unrecognized tax benefits within the next year .
if the company sustains all of its positions at december 31 , 2012 and 2011 , an unrecognized tax benefit of $ 7532 and $ 6644 , respectively , excluding interest and penalties , would impact the company 2019s effective tax rate. .

Question: by how much did changes in the company 2019s gross liability increase from 2011 to 2012?
Answer: 53.0%
Calculation: subtract(180993, 118314), divide(#0, 118314)