three-year period determined by reference to the ownership of persons holding five percent (5%) or more of that company’s equity securities.
If a company undergoes an ownership change as defined by I. R. C.  Section 382, the company’s ability to utilize its pre-change NOL carryforwards to offset post-change income may be limited.
The Company believes that the limitation imposed by I. R. C.  Section 382 generally should not preclude use of its federal NOL carryforwards, assuming the Company has sufficient taxable income in future carryforward periods to utilize those NOL carryforwards.
The Company’s federal NOL carryforwards do not begin expiring until 2028.
At December 31, 2014 and 2013, the Company had state NOLs of $542,705 and $628,049, respectively, a portion of which are offset by a valuation allowance because the Company does not believe these NOLs are more likely than not to be realized.
The state NOL carryforwards will expire between 2015 and 2033.
At December 31, 2014 and 2013, the Company had Canadian NOL carryforwards of $6,498 and $6,323, respectively.
The majority of these carryforwards are offset by a valuation allowance because the Company does not believe these NOLs are more likely than not to be realized.
The Canadian NOL carryforwards will expire between 2015 and 2033.
The Company had capital loss carryforwards for federal income tax purposes of $3,844 at December 31, 2014 and 2013.
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 2008.
For U. S.  federal, tax year 2011 is also closed.
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 “PPACA”) 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 “Acts”).
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 $6,348 and $6,241 at December 31, 2014 and 2013, respectively.
The following table summarizes the changes in the Company’s gross liability, excluding interest and penalties, for unrecognized tax benefits:
## Table 0 ##
The total balance in the table above does not include interest and penalties of $157 and $242 as of December 31, 2014 and 2013, respectively, which is recorded as a component of income tax expense.
The
## Table 1 ##
(1) This information has been restated to reflect the impact of discontinued operations, as applicable.
See Note 3 of the Consolidated Financial Statements for additional details on our discontinued operations.
(2) The amount for the year ended December 31, 2012 includes net proceeds from the sale of our Arizona, New Mexico and Ohio subsidiaries of approximately $561 million, with the majority of it used to pay down short-term debt.
For further information, see “Item 7—Management Discussion and Analysis— Consolidated Results of Operations.
” (3) 2012 includes one additional dividend payment of $0.25 per common share paid on December 28, 2012 to shareholders of record as of December 20, 2012 to allow them to take advantage of the existing 2012 tax rates.
(4) Included in 2011 was a change in the timing of dividend declarations.
As a result, five dividend declarations were made during 2011.
ITEM 7.
MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS The following discussion should be read together with the financial statements and the notes thereto included elsewhere in this Form 10-K.
This discussion contains forward-looking statements that are based on management’s current expectations, estimates and projections about our business, operations and financial performance.
The cautionary statements made in this Form 10-K should be read as applying to all related forward-looking statements whenever they appear in this Form 10-K.  Our actual results may differ materially
The overall decrease in employee-related costs for the year ended December 31, 2014, compared to 2013, was primarily due to a reduction in pension costs and postretirement benefit costs (which is included in group insurance expenses).
These decreases are principally due to the change in assumptions used for the discount rate, which in turn resulted in decreased contributions.
The decrease in contributions occurred at those regulated operating companies whose costs are recovered based on our funding policy, which is to fund at least the minimum amount required by the Employee Retirement Income Security Act of 1974.
Partially offsetting these decreases was an increase in salaries and wages expense as a result of annual wage increases and increased overtime expense attributable to an increased number of main breaks as a result of the harsh winter weather conditions and increases in severance expense as a result of the restructuring of certain functions, offset by a reduction in incentive compensation due to a lower than expected payout for the 2013 incentive period as well as higher capitalization rates as a result of increased capital projects.
Operating supplies and services include expenses for office operation, legal and other professional services, including transportation expenses, information systems rental charges and other office equipment rental charges.
Overall, these costs remained relatively unchanged with an increase of $0.5 million, or 0.2%, for the year ended December 31, 2014 compared to the same period in 2013.
## Table 2 ##
The increase in other operating supplies and services was primarily offset by a decrease in contracted services.
Other operating supplies and services increased as a result of a $2.2 million increase in customer education and communication in California related to community relations and Measure “0” and an $0.8 million increase in conservation expense as well as the inclusion in 2013 of $1.6 million of insurance proceeds for the recovery of expenses related to Hurricanes Irene and Sandy and an increase in legal expenses.
The decrease in contracted services is primarily the result of the completion of our business transformation project, consisting of the roll-out of our Enterprise Asset Management system and CIS, which required the use of additional contracted services in 2013.
These decreases were partially offset by increases resulting from the Freedom Industries chemical spill in West Virginia.
Maintenance materials and supplies, which include preventive maintenance and emergency repair costs, increased $2.2 million, or 3.3%, for 2014 compared to 2013.
## Table 3 ##
The increase for the year ended December 31, 2014, compared to the same period in 2013, is primarily due to increases in paving, backfilling and other repair costs, most of which are from the higher than normal main breaks in the first quarter of 2014 due to the abnormally harsh winter weather conditions experienced throughout our operating areas.
The following table provides information regarding categories of operation and maintenance expense for the periods indicated:

<table><tr><td>Balance at January 1, 2013</td><td>$180,993</td></tr><tr><td>Increases in current period tax positions</td><td>27,229</td></tr><tr><td>Decreases in prior period measurement of tax positions</td><td>-30,275</td></tr><tr><td>Balance at December 31, 2013</td><td>$177,947</td></tr><tr><td>Increases in current period tax positions</td><td>53,818</td></tr><tr><td>Decreases in prior period measurement of tax positions</td><td>-36,528</td></tr><tr><td>Balance at December 31, 2014</td><td>$195,237</td></tr></table>
<table><tr><td></td><td colspan="5">For the Years Ended December 31,</td></tr><tr><td></td><td>2014</td><td>2013</td><td>2012</td><td>2011</td><td>2010</td></tr><tr><td></td><td colspan="5">(In thousands, except per share data)</td></tr><tr><td>Other data:</td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Cash flows provided by (used in):</td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Operating activities</td><td>$1,097,287</td><td>896,162</td><td>$955,598</td><td>$808,357</td><td>$774,933</td></tr><tr><td>Investing activities -2</td><td>$-1,013,989</td><td>-1,053,294</td><td>$-382,356</td><td>$-912,397</td><td>$-746,743</td></tr><tr><td>Financing activities -2</td><td>$-87,182</td><td>159,663</td><td>$-563,016</td><td>$105,135</td><td>$-37,334</td></tr><tr><td>Construction expenditures, included ininvesting activities</td><td>$-956,119</td><td>-980,252</td><td>$-928,574</td><td>$-924,858</td><td>$-765,636</td></tr><tr><td>Dividends paid per common share -3</td><td>$1.21</td><td>$0.84</td><td>$1.21</td><td>$0.90</td><td>$0.86</td></tr><tr><td>Dividends declared per common share -4</td><td>$1.24</td><td>$1.12</td><td>$0.98</td><td>$1.13</td><td>$0.86</td></tr></table>
<table><tr><td></td><td colspan="4">For the Years Ended December 31,</td></tr><tr><td></td><td>2014</td><td>2013</td><td>Increase (Decrease)</td><td>Percentage</td></tr><tr><td></td><td colspan="4">(Dollars in thousands)</td></tr><tr><td>Contracted services</td><td>$88,466</td><td>$93,744</td><td>$-5,278</td><td>-5.6%</td></tr><tr><td>Office supplies and services</td><td>45,224</td><td>45,272</td><td>-48</td><td>-0.1%</td></tr><tr><td>Transportation</td><td>19,749</td><td>20,620</td><td>-871</td><td>-4.2%</td></tr><tr><td>Rents</td><td>15,339</td><td>15,830</td><td>-491</td><td>-3.1%</td></tr><tr><td>Other</td><td>47,376</td><td>40,236</td><td>7,140</td><td>17.7%</td></tr><tr><td>Total</td><td>$216,154</td><td>$215,702</td><td>$452</td><td>0.2%</td></tr></table>
<table><tr><td></td><td colspan="4">For the Years Ended December 31,</td></tr><tr><td></td><td>2014</td><td>2013</td><td>Increase(Decrease)</td><td>Percentage</td></tr><tr><td></td><td colspan="4">(Dollars in thousands)</td></tr><tr><td>Maintenance materials and supplies</td><td>$68,027</td><td>$65,853</td><td>$2,174</td><td>3.3%</td></tr></table>

Question: by how much did company 2019s gross liability , excluding interest and penalties , for unrecognized tax benefits increase from 2014 to 2014?
Answer: 0.09716