$ 190 million , or 30% ( 30 % ) of pre-tax earnings before equity earnings .during the 2009 second quarter , in connection with the evaluation of the company 2019s etienne mill in france , the company determined that the future realization of previously recorded deferred tax assets in france , including net operating loss carryforwards , no longer met the 201cmore likely than not 201d standard for asset recognition .accordingly , a charge of $ 156 million , before and after taxes , was recorded to establish a valuation allowance for 100% ( 100 % ) of these assets .additionally in 2009 , as a result of agree- ments on the 2004 and 2005 u.s .federal income tax audits , and related state income tax effects , a $ 26 million credit was recorded .the 2008 income tax provision of $ 162 million included a $ 207 million benefit related to special items which included a $ 175 million tax benefit related to restructuring and other charges , a $ 23 mil- lion tax benefit for the impairment of certain non-u.s .assets , a $ 29 million tax expense for u.s .taxes on a gain in the company 2019s ilim joint venture , a $ 40 million tax benefit related to the restructuring of the company 2019s international operations , and $ 2 mil- lion of other expense .excluding the impact of spe- cial items , the tax provision was $ 369 million , or 31.5% ( 31.5 % ) of pre-tax earnings before equity earnings .the company recorded an income tax provision for 2007 of $ 415 million , including a $ 41 million benefit related to the effective settlement of tax audits , and $ 8 million of other tax benefits .excluding the impact of special items , the tax provision was $ 423 million , or 30% ( 30 % ) of pre-tax earnings before equity earnings .international paper has u.s .federal and non-u.s .net operating loss carryforwards of approximately $ 452 million that expire as follows : 2010 through 2019 2013 $ 8 million , years 2020 through 2029 2013 $ 29 million and indefinite carryforwards of $ 415 million .international paper has tax benefits from net operating loss carryforwards for state taxing jurisdictions of approx- imately $ 204 million that expire as follows : 2010 through 2019 2013 $ 75 million and 2020 through 2029 2013 $ 129 million .international paper also has approx- imately $ 273 million of u.s .federal , non-u.s .and state tax credit carryforwards that expire as follows : 2010 through 2019 2013 $ 54 million , 2020 through 2029 2013 $ 32 million , and indefinite carryforwards 2013 $ 187 mil- lion .further , international paper has $ 2 million of state capital loss carryforwards that expire in 2010 through 2019 .deferred income taxes are not provided for tempo- rary differences of approximately $ 3.5 billion , $ 2.6 billion and $ 3.7 billion as of december 31 , 2009 , 2008 and 2007 , respectively , representing earnings of non-u.s .subsidiaries intended to be permanently reinvested .computation of the potential deferred tax liability associated with these undistributed earnings and other basis differences is not practicable .note 11 commitments and contingent liabilities certain property , machinery and equipment are leased under cancelable and non-cancelable agree- ments .unconditional purchase obligations have been entered into in the ordinary course of business , prin- cipally for capital projects and the purchase of cer- tain pulpwood , logs , wood chips , raw materials , energy and services , including fiber supply agree- ments to purchase pulpwood that were entered into concurrently with the company 2019s 2006 trans- formation plan forestland sales .at december 31 , 2009 , total future minimum commitments under existing non-cancelable operat- ing leases and purchase obligations were as follows : in millions 2010 2011 2012 2013 2014 thereafter obligations $ 177 $ 148 $ 124 $ 96 $ 79 $ 184 purchase obligations ( a ) 2262 657 623 556 532 3729 .
[['in millions', '2010', '2011', '2012', '2013', '2014', 'thereafter'], ['lease obligations', '$ 177', '$ 148', '$ 124', '$ 96', '$ 79', '$ 184'], ['purchase obligations ( a )', '2262', '657', '623', '556', '532', '3729'], ['total', '$ 2439', '$ 805', '$ 747', '$ 652', '$ 611', '$ 3913']]
( a ) includes $ 2.8 billion relating to fiber supply agreements entered into at the time of the company 2019s 2006 transformation plan forestland sales .rent expense was $ 216 million , $ 205 million and $ 168 million for 2009 , 2008 and 2007 , respectively .in connection with sales of businesses , property , equipment , forestlands and other assets , interna- tional paper commonly makes representations and warranties relating to such businesses or assets , and may agree to indemnify buyers with respect to tax and environmental liabilities , breaches of representations and warranties , and other matters .where liabilities for such matters are determined to be probable and subject to reasonable estimation , accrued liabilities are recorded at the time of sale as a cost of the transaction .in may 2008 , a recovery boiler at the company 2019s vicksburg , mississippi facility exploded , resulting in one fatality and injuries to employees of contractors .

Question: what was the percentage rent increase between 2007 and 2008?
Answer: 22%