alcoa and its subsidiaries file income tax returns in the u.s .federal jurisdiction and various states and foreign jurisdictions .with a few minor exceptions , alcoa is no longer subject to income tax examinations by tax authorities for years prior to 2006 .all u.s .tax years prior to 2015 have been audited by the internal revenue service .various state and foreign jurisdiction tax authorities are in the process of examining alcoa 2019s income tax returns for various tax years through 2014 .a reconciliation of the beginning and ending amount of unrecognized tax benefits ( excluding interest and penalties ) was as follows: .
[['december 31,', '2015', '2014', '2013'], ['balance at beginning of year', '$ 35', '$ 63', '$ 66'], ['additions for tax positions of the current year', '2', '2', '2'], ['additions for tax positions of prior years', '15', '5', '11'], ['reductions for tax positions of prior years', '-2 ( 2 )', '-4 ( 4 )', '-2 ( 2 )'], ['settlements with tax authorities', '-2 ( 2 )', '-29 ( 29 )', '-8 ( 8 )'], ['expiration of the statute of limitations', '-1 ( 1 )', '-', '-2 ( 2 )'], ['foreign currency translation', '-4 ( 4 )', '-2 ( 2 )', '-4 ( 4 )'], ['balance at end of year', '$ 43', '$ 35', '$ 63']]
for all periods presented , a portion of the balance at end of year pertains to state tax liabilities , which are presented before any offset for federal tax benefits .the effect of unrecognized tax benefits , if recorded , that would impact the annual effective tax rate for 2015 , 2014 , and 2013 would be approximately 12% ( 12 % ) , 4% ( 4 % ) , and ( 1 ) % (  % ) , respectively , of pretax book income ( loss ) .alcoa does not anticipate that changes in its unrecognized tax benefits will have a material impact on the statement of consolidated operations during 2016 ( see other matters in note n for a matter for which no reserve has been recognized ) .it is alcoa 2019s policy to recognize interest and penalties related to income taxes as a component of the provision for income taxes on the accompanying statement of consolidated operations .in 2015 , 2014 , and 2013 , alcoa recognized $ 8 , $ 1 , and $ 2 , respectively , in interest and penalties .due to the expiration of the statute of limitations , settlements with tax authorities , and refunded overpayments , alcoa also recognized interest income of $ 2 , $ 5 , and $ 12 in 2015 , 2014 , and 2013 , respectively .as of december 31 , 2015 and 2014 , the amount accrued for the payment of interest and penalties was $ 9 .u .receivables sale of receivables programs alcoa has an arrangement with three financial institutions to sell certain customer receivables without recourse on a revolving basis .the sale of such receivables is completed through the use of a bankruptcy remote special purpose entity , which is a consolidated subsidiary of alcoa .this arrangement provides for minimum funding of $ 200 up to a maximum of $ 500 for receivables sold .on march 30 , 2012 , alcoa initially sold $ 304 of customer receivables in exchange for $ 50 in cash and $ 254 of deferred purchase price under this arrangement .alcoa has received additional net cash funding of $ 200 for receivables sold ( $ 1258 in draws and $ 1058 in repayments ) since the program 2019s inception ( no draws or repayments occurred in 2015 ) , including $ 40 ( $ 710 in draws and $ 670 in repayments ) in 2014 .as of december 31 , 2015 and 2014 , the deferred purchase price receivable was $ 249 and $ 356 , respectively , which was included in other receivables on the accompanying consolidated balance sheet .the deferred purchase price receivable is reduced as collections of the underlying receivables occur ; however , as this is a revolving program , the sale of new receivables will result in an increase in the deferred purchase price receivable .the net change in the deferred purchase price receivable was reflected in the decrease ( increase ) in receivables line item on the accompanying statement of consolidated cash flows .this activity is reflected as an operating cash flow because the related customer receivables are the result of an operating activity with an insignificant , short-term interest rate risk. .

Question: what was the increase in the settlements with tax authorities as a percent of the tax liabilities observed during 2013 and 2014?
Answer: 7.87%
Explanation: it is the difference between the settlements with tax authorities' percentage in tax liabilities.\\n