Loans acquired in connection with acquisition transactions subsequent to 2008 were recorded at fair value with no carry-over of any previously recorded allowance for credit losses.
Determining the fair value of the acquired loans required estimating cash flows expected to be collected on the loans and discounting those cash flows at then-current interest rates.
For acquired loans where fair value was less than outstanding principal as of the acquisition date and the resulting discount was due, at least in part, to credit deterioration, the excess of expected cash flows over the carrying value of the loans is recognized as interest income over the lives of the loans.
The difference between contractually required payments and the cash flows expected to be collected is referred to as the nonaccretable balance and is not recorded on the consolidated balance sheet.
The nonaccretable balance reflects estimated future credit losses and other contractually required payments that the Company does not expect to collect.
The Company regularly evaluates the reasonableness of its cash flow projections associated with such loans, including its estimates of lifetime principal losses.
Any decreases to the expected cash flows require the Company to evaluate the need for an additional allowance for credit losses and could lead to charge-offs of loan balances.
Any significant increases in expected cash flows result in additional interest income to be recognized over the then-remaining lives of the loans.
The carrying amount of loans acquired at a discount subsequent to 2008 and accounted for based on expected cash flows was $1.0 billion and $1.8 billion at December 31, 2017 and 2016, respectively.
The nonaccretable balance related to remaining principal losses associated with loans acquired at a discount as of December 31, 2017 and 2016 is presented in table 11.
During each of the last three years, based largely on improving economic conditions and borrower repayment performance, the Company’s estimates of cash flows expected to be generated by loans acquired at a discount and accounted for based on expected cash flows improved, resulting in increases in the accretable yield.
In 2017, estimated cash flows expected to be generated by acquired loans increased by $66 million, or approximately 3%.
That improvement reflected higher estimated principal, interest and other recoveries largely associated with purchased-impaired residential real estate loans acquired from Hudson City.
In 2016, estimated cash flows expected to be generated by acquired loans increased by $50 million, or approximately 2%.
That improvement reflected a lowering of estimated principal losses by approximately $33 million, primarily due to a $19 million decrease in expected principal losses in the commercial real estate loan portfolios, as well as interest and other recoveries.
Similarly, in 2015, excluding expected cash flows on the purchased impaired loans acquired from Hudson City on November 1, 2015, estimated cash flows expected to be generated increased by $77 million, or approximately 3%.
That improvement reflected a lowering of estimated principal losses by approximately $58 million, primarily due to a $42 million decrease in expected principal losses in the commercial real estate loan portfolios, as well as interest and other recoveries.
Table 11 NONACCRETABLE BALANCE — PRINCIPAL
## Table 0 ##
The following table summarizes the loan grades applied to the various classes of the Company’s commercial loans and commercial real estate loans.
## Table 1 ##
In determining the allowance for credit losses, residential real estate loans and consumer loans are generally evaluated collectively after considering such factors as payment performance and recent loss experience and trends, which are mainly driven by current collateral values in the market place as well as the amount of loan defaults.
Loss rates on such loans are determined by reference to recent charge-off history and are evaluated (and adjusted if deemed appropriate) through consideration of other factors including near-term forecasted loss estimates developed by the Company’s credit department.
In arriving at such forecasts, the Company considers the current estimated fair value of its collateral based on geographical adjustments for home price depreciation/appreciation and overall borrower repayment performance.
With regard to collateral values, the realizability of such values by the Company contemplates repayment of any first lien position prior to recovering amounts on a second lien position.
However, residential real estate loans and outstanding balances of home equity loans and lines of credit that are more than 150 days past due are generally evaluated for collectibility on a loan-by-loan basis giving consideration to estimated collateral values.
The carrying value of residential real estate loans and home equity loans and lines of credit for which a partial charge-off has been recognized aggregated $34 million and $25 million, respectively, at December 31, 2017 and $44 million and $32 million, respectively, at December 31, 2016.
Residential real estate loans and home equity loans and lines of credit that were more than 150 days past due but did not require a partial charge-off because the net realizable value of the collateral exceeded the outstanding customer balance totaled $20 million and $32 million, respectively, at December 31, 2017 and $16 million and $39 million, respectively, at December 31, 2016.
The Company also measures additional losses for purchased impaired loans when it is probable that the Company will be unable to collect all cash flows expected at acquisition plus additional cash flows expected to be collected arising from changes in estimates after acquisition.
Given the inherent subjectivity and potential imprecision involved in determining the allocated portion of the allowance for credit losses, the Company also provides an inherent unallocated portion of the allowance.
The unallocated portion of the allowance is intended to recognize probable losses that are not otherwise identifiable and includes management’s subjective determination of amounts necessary to provide for the possible use of imprecise estimates in determining the allocated portion of the allowance.
Therefore, the level of the unallocated portion of the allowance is primarily reflective of the inherent imprecision in the various calculations used in determining the allocated portion of the allowance for
REPUBLIC SERVICES, INC.  AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS, CONTINUED in our primary disbursement accounts which were reclassified as accounts payable and other accrued liabilities on our consolidated balance sheet.
Concentration of Credit Risk Financial instruments that potentially subject us to concentrations of credit risk consist of cash and cash equivalents, trade accounts receivable and derivative instruments.
We place our cash and cash equivalents with high quality financial institutions.
Such balances may be in excess of FDIC insured limits.
In order to manage the related credit exposure, we continually monitor the credit worthiness of the financial institutions where we have deposits.
Concentrations of credit risk with respect to trade accounts receivable are limited due to the wide variety of customers and markets in which we provide services, as well as the dispersion of our operations across many geographic areas.
We provide services to commercial, industrial, municipal and residential customers in the United States and Puerto Rico.
We perform ongoing credit evaluations of our customers, but do not require collateral to support customer receivables.
We establish an allowance for doubtful accounts based on various factors including the credit risk of specific customers, age of receivables outstanding, historical trends, economic conditions and other information.
No customer exceeded 5% of our outstanding accounts receivable balance at December 31, 2009 or 2008.
Accounts Receivable, Net of Allowance for Doubtful Accounts Accounts receivable represent receivables from customers for collection, transfer, recycling, disposal and other services.
Our receivables are recorded when billed or when the related revenue is earned, if earlier, and represent claims against third parties that will be settled in cash.
The carrying value of our receivables, net of the allowance for doubtful accounts, represents their estimated net realizable value.
Provisions for doubtful accounts are evaluated on a monthly basis and are recorded based on our historical collection experience, the age of the receivables, specific customer information and economic conditions.
We also review outstanding balances on an account-specific basis.
In general, reserves are provided for accounts receivable in excess of ninety days old.
Past due receivable balances are written-off when our collection efforts have been unsuccessful in collecting amounts due.
The following table reflects the activity in our allowance for doubtful accounts for the years ended December 31, 2009, 2008 and 2007:
## Table 2 ##
Subsequent to our acquisition of Allied, we recorded a provision for doubtful accounts of $14.2 million to adjust the allowance acquired from Allied to conform to Republic’s accounting policies.
We also recorded $5.4 million to provide for specific bankruptcy exposures in 2008.
In 2007, we recorded a $4.3 million reduction in our allowance for doubtful accounts as a result of refining our estimate of the allowance based on our historical collection experience.
Restricted Cash As of December 31, 2009, we had $236.6 million of restricted cash, of which $93.1 million was proceeds from the issuance of tax-exempt bonds and other tax-exempt financings and will be used to fund capital

<table><tr><td></td><td colspan="2">Remaining balance</td></tr><tr><td></td><td>December 31, 2017</td><td>December 31, 2016</td></tr><tr><td></td><td colspan="2">(In thousands)</td></tr><tr><td>Commercial, financial, leasing, etc.</td><td>$3,586</td><td>4,794</td></tr><tr><td>Commercial real estate</td><td>28,783</td><td>39,867</td></tr><tr><td>Residential real estate</td><td>33,880</td><td>59,657</td></tr><tr><td>Consumer</td><td>7,482</td><td>11,275</td></tr><tr><td>Total</td><td>$73,731</td><td>115,593</td></tr></table>
<table><tr><td></td><td></td><td colspan="3">Real Estate</td></tr><tr><td></td><td>Commercial, Financial, Leasing, etc.</td><td>Commercial</td><td>Residential Builder and Developer</td><td>Other Commercial Construction</td></tr><tr><td></td><td colspan="4">(In thousands)</td></tr><tr><td>December 31, 2017</td><td></td><td></td><td></td><td></td></tr><tr><td>Pass</td><td>$20,490,486</td><td>24,380,184</td><td>1,485,148</td><td>6,270,812</td></tr><tr><td>Criticized accrual</td><td>1,011,174</td><td>723,777</td><td>140,119</td><td>164,812</td></tr><tr><td>Criticized nonaccrual</td><td>240,991</td><td>184,982</td><td>6,451</td><td>10,088</td></tr><tr><td>Total</td><td>$21,742,651</td><td>25,288,943</td><td>1,631,718</td><td>6,445,712</td></tr><tr><td>December 31, 2016</td><td></td><td></td><td></td><td></td></tr><tr><td>Pass</td><td>$21,398,581</td><td>24,570,269</td><td>1,789,071</td><td>5,912,351</td></tr><tr><td>Criticized accrual</td><td>950,032</td><td>741,274</td><td>116,548</td><td>165,862</td></tr><tr><td>Criticized nonaccrual</td><td>261,434</td><td>176,201</td><td>16,707</td><td>18,111</td></tr><tr><td>Total</td><td>$22,610,047</td><td>25,487,744</td><td>1,922,326</td><td>6,096,324</td></tr></table>
<table><tr><td></td><td>2009</td><td>2008</td><td>2007</td></tr><tr><td>Balance at beginning of year</td><td>$65.7</td><td>$14.7</td><td>$18.8</td></tr><tr><td>Additions charged to expense</td><td>27.3</td><td>36.5</td><td>3.9</td></tr><tr><td>Accounts written-off</td><td>-37.8</td><td>-12.7</td><td>-7.8</td></tr><tr><td>Acquisitions</td><td>-</td><td>27.2</td><td>-0.2</td></tr><tr><td>Balance at end of year</td><td>$55.2</td><td>$65.7</td><td>$14.7</td></tr></table>

Question: In the section with the most Pass, what is the growth rate ofCriticized accrual ?