summary fin 48 changes during fiscal 2008 , our aggregate changes in our total gross amount of unrecognized tax benefits are summarized as follows: .

beginning balance as of december 1 2007
$ 201808
gross increases in unrecognized tax benefits 2013 prior year tax positions
14009
gross increases in unrecognized tax benefits 2013 current year tax positions
11350
settlements with taxing authorities
-81213 ( 81213 )
lapse of statute of limitations
-3512 ( 3512 )
foreign exchange gains and losses
-2893 ( 2893 )
ending balance as of november 28 2008
$ 139549

the gross liability for unrecognized tax benefits at november 28 , 2008 of $ 139.5 million is exclusive of interest and penalties .
if the total fin 48 gross liability for unrecognized tax benefits at november 28 , 2008 were recognized in the future , the following amounts , net of an estimated $ 12.9 million benefit related to deducting such payments on future tax returns , would result : $ 57.7 million of unrecognized tax benefits would decrease the effective tax rate and $ 68.9 million would decrease goodwill .
as of november 28 , 2008 , the combined amount of accrued interest and penalties related to tax positions taken on our tax returns and included in non-current income taxes payable was approximately $ 15.3 million .
we file income tax returns in the u.s .
on a federal basis and in many u.s .
state and foreign jurisdictions .
we are subject to the continual examination of our income tax returns by the irs and other domestic and foreign tax authorities .
our major tax jurisdictions are the u.s. , ireland and california .
for california , ireland and the u.s. , the earliest fiscal years open for examination are 2001 , 2002 and 2005 , respectively .
in august 2008 , a u.s .
income tax examination covering our fiscal years 2001 through 2004 was completed .
our accrued tax and interest related to these years was $ 100.0 million and was previously reported in long-term income taxes payable .
in conjunction with this resolution , we requested and received approval from the irs to repatriate certain foreign earnings in a tax-free manner , which resulted in a reduction of our long-term deferred income tax liability of $ 57.8 million .
together , these liabilities on our balance sheet decreased by $ 157.8 million .
also in august 2008 , we paid $ 80.0 million in conjunction with the aforementioned resolution , credited additional paid-in-capital for $ 41.3 million due to our use of certain tax attributes related to stock option deductions , including a portion of certain deferred tax assets not recorded in our financial statements pursuant to sfas 123r and made other individually immaterial adjustments to our tax balances totaling $ 15.8 million .
a net income statement tax benefit in the third quarter of fiscal 2008 of $ 20.7 million resulted .
the accounting treatment related to certain unrecognized tax benefits from acquired companies , including macromedia , will change when sfas 141r becomes effective .
sfas 141r will be effective in the first quarter of our fiscal year 2010 .
at such time , any changes to the recognition or measurement of these unrecognized tax benefits will be recorded through income tax expense , where currently the accounting treatment would require any adjustment to be recognized through the purchase price as an adjustment to goodwill .
the timing of the resolution of income tax examinations is highly uncertain and the amounts ultimately paid , if any , upon resolution of the issues raised by the taxing authorities may differ materially from the amounts accrued for each year .
while it is reasonably possible that some issues in the irs and other examinations could be resolved within the next 12 months , based upon the current facts and circumstances , we cannot estimate the timing of such resolution or range of potential changes as it relates to the unrecognized tax benefits that are recorded as part of our financial statements .
we do not expect any material settlements in fiscal 2009 but it is inherently uncertain to determine. .

Question: the combined amount of accrued interest and penalties related to tax positions taken on our tax returns and included in non-current income taxes payable was what percent of the total ending balance as of november 28 2008?
Answer: 11.0%
Calculation: divide(139549, const_1000), divide(15.3, #0)