For fiscal year 2005, the effective tax rate includes the impact of $11.6 million tax expense associated with repatriation of approximately $185.0 million of foreign earnings under the provisions of the American Jobs Creation Act of 2004.
For fiscal year 2004, the effective tax rate reflects the tax benefit derived from higher earnings in low-tax jurisdictions.
During fiscal year 2006, primarily due to a tax accounting method change, there was a decrease of $83.2 million in the current deferred tax assets, and a corresponding increase in non-current deferred tax assets.
In the third quarter of fiscal year 2006, we changed our tax accounting method on our tax return for fiscal year 2005 with respect to the current portion of deferred revenue to follow the recognition of revenue under U. S.  generally accepted accounting principles.
This accounting method change, as well as other adjustments made to our taxable income upon the filing of the fiscal year 2005 tax return, resulted in an increase in our operating loss (NOL) carryforwards.
In May 2006, the Tax Increase Prevention and Reconciliation Act of 2005 was enacted, which provides a three-year exception to current U. S.  taxation of certain foreign intercompany income.
This provision will first apply to Synopsys in fiscal year 2007.
Management estimates that had such provisions been applied for fiscal 2006, our income tax expense would have been reduced by approximately $3 million.
In December 2006, the Tax Relief and Health Care Act of 2006 was enacted, which retroactively extended the research and development credit from January 1, 2006.
As a result, we will record an expected increase in our fiscal 2006 research and development credit of between $1.5 million and $1.8 million in the first quarter of fiscal 2007.
Revision of Prior Year Financial Statements.
As part of our remediation of the material weakness in internal control over financial reporting identified in fiscal 2005 relating to accounting for income taxes we implemented additional internal control and review procedures.
Through such procedures, in the fourth quarter of fiscal 2006, we identified four errors totaling $8.2 million which affected our income tax provision in fiscal years 2001 through 2005.
We concluded that these errors were not material to any prior year financial statements.
Although the errors are not material to prior periods, we elected to revise prior year financial statements to correct such errors.
The fiscal periods in which the errors originated, and the resulting change in provision (benefit) for income taxes for each year, are reflected in the following table:
## Table 0 ##
The errors were as follows: (1) Synopsys inadvertently provided a $1.4 million tax benefit for the writeoff of goodwill relating to an acquisition in fiscal 2002; (2) Synopsys did not accrue interest and penalties for certain foreign tax contingency items in the amount of $3.2 million; (3) Synopsys made certain computational errors relating to foreign dividends of $2.3 million; and (4) Synopsys did not record a valuation allowance relating to certain state tax credits of $1.3 million.
As result of this revision, non-current deferred tax assets decreased by $8.1 million and current taxes payable increased by $0.2 million.
Retained earnings decreased by $8.2 million and additional paid in capital decreased by $0.1 million.
See Item 9A.
Controls and Procedures for a further discussion of our remediation of the material weakness.
Tax Effects of Stock Awards.
In November 2005, FASB issued a Staff Position (FSP) on FAS 123(R)-3, Transition Election Related to Accounting for the Tax Effects of Share-Based Payment Awards.
Effective upon issuance, this FSP describes an alternative transition method for calculating the tax effects of share-based compensation pursuant to SFAS 123(R).
The alternative transition method includes simplified methods to establish the beginning balance of the additional paid-in capital pool (APIC pool) related to the tax effects of employee stock based compensation, and to determine the subsequent impact on the APIC pool and the statement of cash flows of the tax effects of employee share-based compensation
Cash provided by operating activities Cash provided by operations is dependent primarily upon the payment terms of our license agreements.
To be classified as upfront revenue, we require that 75% of a term or perpetual license fee be paid within the first year.
Conversely, payment terms for TSLs are generally extended and the license fee is typically paid either quarterly or annually in even increments over the term of the license.
Accordingly, we generally receive cash from upfront license revenue much sooner than from time-based licenses revenue.
Fiscal 2008 to fiscal 2009.
Cash from operating activities decreased primarily as a result of a decrease in deferred revenue due to the timing of billings and cash payments from certain customers, increased payments to vendors compared to fiscal 2008 and a tax prepayment for an IRS settlement.
See Note 9 of Notes to Consolidated Financial Statements.
Fiscal 2007 to fiscal 2008.
Cash from operating activities decreased primarily due to the timing of billings and cash payments from customers compared to fiscal 2007, delivering lower cash inflows during fiscal 2008 and also as a result of a litigation settlement of $12.5 million received from Magma during fiscal 2007.
Cash used in investing activities Fiscal 2008 to fiscal 2009.
The decrease in cash used primarily relates to a decrease in our purchases of marketable securities and cash paid for acquisitions as compared to fiscal 2008, offset by the timing of maturities of marketable securities.
Fiscal 2007 to fiscal 2008.
The decrease in cash used primarily relates to the sale of marketable securities for our acquisition of Synplicity, and as a result of lower capital expenditures during fiscal 2008 as compared to fiscal 2007.
Cash provided by (used in) financing activities Fiscal 2008 to fiscal 2009.
The increase in cash provided primarily relates to the absence of common stock repurchases in fiscal 2009 offset by a decrease in the number of options exercised by employees compared to fiscal 2008.
Fiscal 2007 to fiscal 2008.
The increase in cash used primarily relates to more common stock repurchases under our stock repurchase program and options exercised by employees compared to fiscal 2007.
See Note 7 of Notes to Consolidated Financial Statements for details of our stock repurchase program.
We hold our cash, cash equivalents and short-term investments in the United States and in foreign accounts, primarily in Ireland, Bermuda, and Japan.
As of October 31, 2009, we held an aggregate of $612.4 million in cash, cash equivalents and short-term investments in the United States and an aggregate of $555.9 million in foreign accounts.
Funds in foreign accounts are generated from revenue outside North America.
At present, such foreign funds are considered to be indefinitely reinvested in foreign countries to the extent of indefinitely reinvested foreign earnings as described in Note 9 of Notes to Consolidated Financial Statements.
We expect cash provided by operating activities to fluctuate in future periods as a result of a number of factors, including the timing of our billings and collections, our operating results, the timing and amount of tax and other liability payments and cash used in any future acquisitions.
Accounts Receivable, net
## Table 1 ##
Table of Contents Restructuring Charges In November 2014, we initiated a restructuring program that included a voluntary retirement program (VRP) and a minimal headcount reduction program.
The VRP was offered to certain eligible employees in the United States and enrollment for those employees was completed on November 21, 2014.
As of October 31, 2015, the program has been completed, and no further charges are anticipated.
The following is a summary of our restructuring activities:
## Table 2 ##
See Note 2 of the Notes to Consolidated Financial Statements.
Other Income (Expense), Net
## Table 3 ##
The net decrease in other income (expense) in fiscal 2015 as compared to fiscal 2014 was primarily due to a gain from the sale of a non-marketable equity investment in fiscal 2014, and lower gains in the market value of our executive deferred compensation plan assets, which were partially offset by increased foreign currency exchange gains in the current year as a result of the strengthened U. S.  dollar against the related foreign currencies.
The net decrease in other income (expense) in fiscal 2014 as compared to fiscal 2013 was primarily due to lower gains in the market value of our executive deferred compensation plan assets and decreased foreign currency exchange gains as a result of less movement in foreign currency exchange rates.
The decreases were partially offset by a gain from the sale of a non-marketable equity investment in fiscal 2014 that was recorded in other, net.
Income Taxes Our effective tax rate for fiscal 2015 included tax expense from the integration of acquired technologies of $33.0 million partially offset by tax benefits from the reinstatement of the U. S.  federal research tax credit of approximately $12.4 million, a settlement with the Internal Revenue Service (IRS) of $4.0 million for fiscal 2014, and a settlement with the Taiwan tax authorities of $2.3 million (net tax benefit resulting from fiscal years 2012 and 2013).
The reinstatement of the research tax credit resulted in an additional tax credit for ten months of fiscal 2014 as well as two months of fiscal 2015, which was recorded in fiscal 2015.
Our effective tax rate for fiscal 2014 included tax benefits from a settlement with the IRS of $15.5 million (for fiscal years 2012 through 2013), from federal statute of limitations lapses of $6.7 million, and a settlement with the Taiwan tax authorities of $3.9 million (net tax benefit resulting from fiscal years 2009 and 2010 and application of settlements to other open fiscal years).
Our effective tax rate for fiscal 2013 included tax benefits from the reinstatement of the U. S.  federal research tax credit of approximately $19.0 million, reversal of deferred taxes resulting from the merger of a foreign affiliate of $6.8 million, and settlement with the IRS of certain issues related to fiscal 2012 of $1.1 million.
The reinstatement of the research tax credit resulted in an additional tax credit for ten months of fiscal 2012 as well as a full year credit for fiscal 2013, compared to only two months of credit in fiscal 2014 as a result of the expiration of the credit on December 31, 2013.
For further discussion of the provision for income taxes and settlements, see Note 11 of the Notes to Consolidated Financial Statements.
Table of Contents 70 The following table summarizes stock repurchase activities as well as the reissuance of treasury stock for employee stock compensation purposes:

<table><tr><td>2001</td><td>2002</td><td>2003</td><td>2004</td><td>2005</td></tr><tr><td>$205</td><td>$1,833</td><td>$5,303</td><td>$-748</td><td>$1,636</td></tr></table>
<table><tr><td>2009</td><td>2008</td><td>$ Change</td><td>% Change</td></tr><tr><td>(dollars in millions)</td><td></td><td></td></tr><tr><td>$127.0</td><td>$147.4</td><td>$-20.4</td><td>-14%</td></tr></table>
<table><tr><td></td><td>Balance at Beginning of Period</td><td>Costs Incurred (Reduced)</td><td>Cash Payments</td><td>Balance at End of Period</td></tr><tr><td></td><td colspan="4">(in millions)</td></tr><tr><td>Fiscal 2015</td><td>$—</td><td>$15.1</td><td>$-15.1</td><td>$—</td></tr></table>
<table><tr><td></td><td colspan="3">Year Ended October 31,</td><td>$ Change</td><td>% Change</td><td>$ Change</td><td>% Change</td></tr><tr><td></td><td>2015</td><td>2014</td><td>2013</td><td colspan="2">2014 to 2015</td><td colspan="2">2013 to 2014</td></tr><tr><td></td><td colspan="7">(dollars in millions)</td></tr><tr><td>Interest income</td><td>$2.8</td><td>$1.3</td><td>$1.9</td><td>$1.5</td><td>115%</td><td>$-0.6</td><td>-32%</td></tr><tr><td>Interest expense</td><td>-2.8</td><td>-1.9</td><td>-1.7</td><td>-0.9</td><td>47%</td><td>-0.2</td><td>12%</td></tr><tr><td>Gain (loss) on assets related to executive deferred compensation plan</td><td>3.7</td><td>10.8</td><td>18.5</td><td>-7.1</td><td>-66%</td><td>-7.7</td><td>-42%</td></tr><tr><td>Foreign currency exchange gain (loss)</td><td>6.3</td><td>1.2</td><td>6.0</td><td>5.1</td><td>425%</td><td>-4.8</td><td>-80%</td></tr><tr><td>Other, net</td><td>5.1</td><td>12.0</td><td>4.5</td><td>-6.9</td><td>-58%</td><td>7.5</td><td>167%</td></tr><tr><td>Total</td><td>$15.1</td><td>$23.4</td><td>$29.2</td><td>$-8.3</td><td>-35%</td><td>$-5.8</td><td>-20%</td></tr></table>

Question: what percentage of cash , cash equivalents and short-term investments was held in foreign accounts as of october 31 , 2009?