2019
2018
2017
Balance of unrecognized tax benefits at beginning of year
$28,406
$27,237
$24,278
Increases for tax positions of prior years
2,784
315
2,478
Decreases for tax positions of prior years
(96 )
(61)
(114 )
Increases for tax positions established for the current period
2,542
1,185
1,677
Decreases for settlements with taxing authorities
(220 )
—
(154 )
Reductions resulting from lapse of applicable statute of limitation
(4,462 )
(115)
(1,155 )
Adjustment resulting from foreign currency translation
46
(155)
227
Balance of unrecognized tax benefits at end of year
$29,000
$28,406
$27,237
the unrecognized tax benefit at december 31 2019 and 2018 was $ 29 .
0 million and $ 28 .
4 million respectively of which $ 22 .
4 million and $ 22 .
6 million respectively are included in other noncurrent liabilities in the consolidated balance sheets .
of the total unrecognized tax benefit amounts at december 31 2019 and 2018 $ 28 .
2 million and $ 27 .
5 million respectively represent the net unrecognized tax benefits that if recognized would favorably impact the effective income tax rate in the respective years .
a reconciliation of the beginning and ending amount of unrecognized tax benefits for the years ended december 31 is as follows -in thousands : .
the company files income tax returns in the u .
s .
federal jurisdiction various state and local jurisdictions and many foreign jurisdictions .
the united states germany india ireland luxembourg mexico the united kingdom and uruguay are the main taxing jurisdictions in which the company operates .
the years open for audit vary depending on the tax jurisdiction .
in the united states the company ’ s tax returns for years following 2015 are open for audit .
in the foreign jurisdictions the tax returns open for audit generally vary by jurisdiction between 2003 and 2018 .
the company ’ s indian income tax returns covering fiscal years 2003 2005 2010 through 2013 and 2016 are under audit by the indian tax authority .
other foreign subsidiaries could face challenges from various foreign tax authorities .
it is not certain that the local authorities will accept the company ’ s tax positions .
the company believes its tax positions comply with applicable tax law and intends to vigorously defend its positions .
however differing positions on certain issues could be upheld by tax authorities which could adversely affect the company ’ s financial condition and results of operations .
the company believes it is reasonably possible that the total amount of unrecognized tax benefits will decrease within the next 12 months by approximately $ 11 .
7 million due to the settlement of various audits and the expiration of statutes of limitations .
the company accrues interest related to uncertain tax positions in interest expense or interest income and recognizes penalties related to uncertain tax positions in other income or other expense .
as of december 31 2019 and 2018 $ 1 .
2 million is accrued for the payment of interest and penalties related to income tax liabilities .
the aggregate amount of interest and penalties expense -benefit recorded in the statements of operations for the years ended december 31 2019 2018 and 2017 is $ 0 .
2 million $ 0 .
0 million and $ -0 .
8 million respectively .

Question: What was the balance of unrecognized tax benefits at the beginning of 2017?
Answer: $24,278