the following table summarizes the activity in our gross unrecognized tax benefits for the years ended december 31: .
[['', '2009', '2008', '2007'], ['balance at beginning of year', '$ 611.9', '$ 23.2', '$ 56.4'], ['additions due to the acquisition of allied', '13.3', '582.9', '-'], ['additions based on tax positions related to current year', '3.9', '10.6', '16.3'], ['reductions for tax positions related to the current year', '-', '-5.1 ( 5.1 )', '-17.2 ( 17.2 )'], ['additions for tax positions of prior years', '5.6', '2.0', '2.0'], ['reductions for tax positions of prior years', '-24.1 ( 24.1 )', '-1.3 ( 1.3 )', '-12.3 ( 12.3 )'], ['reductions for tax positions resulting from lapse of statute of limitations', '-0.5 ( 0.5 )', '-0.4 ( 0.4 )', '-0.4 ( 0.4 )'], ['settlements', '-367.9 ( 367.9 )', '-', '-21.6 ( 21.6 )'], ['balance at end of year', '$ 242.2', '$ 611.9', '$ 23.2']]
new accounting guidance for business combinations is effective for our 2009 financial statements .this new guidance significantly changes the treatment of acquired uncertain tax liabilities .under previous guidance , changes in acquired uncertain tax liabilities were recognized through goodwill .under this new guidance , subsequent changes in acquired unrecognized tax liabilities are recognized through the income tax provision .as of december 31 , 2009 , $ 211.9 million of the $ 242.2 million of unrecognized tax benefits related to tax positions taken by allied prior to the merger .included in the balance at december 31 , 2009 are approximately $ 217.6 million of unrecognized tax benefits ( net of the federal benefit on state issues ) that , if recognized , would affect the effective income tax rate in future periods .during 2009 , we settled our outstanding tax dispute related to allied 2019s risk management companies ( see 2014 risk management companies ) with both the doj and the irs .this settlement reduced our gross unrecognized tax benefits by approximately $ 299.6 million .during 2009 , we also settled with the irs , through an accounting method change , our outstanding tax dispute related to intercompany insurance premiums paid to allied 2019s captive insurance company .this settlement reduced our gross unrecognized tax benefits by approxi- mately $ 62.6 million .in addition to these federal matters , we also resolved various state matters that , in the aggregate , reduced our gross unrecognized tax benefits during 2009 by approximately $ 5.8 million .we recognize interest and penalties as incurred within the provision for income taxes in our consolidated statements of income .related to the unrecognized tax benefits previously noted , we accrued interest of $ 24.5 million during 2009 and , in total as of december 31 , 2009 , have recognized a liability for penalties of $ 1.5 million and interest of $ 92.3 million .during 2008 , we accrued penalties of $ 0.2 million and interest of $ 5.2 million and , in total at december 31 , 2008 , had recognized a liability for penalties of $ 88.1 million and interest of $ 180.0 million .during 2007 , we accrued interest of $ 0.9 million and , in total at december 31 , 2007 , had recognized a liability for penalties and interest of $ 5.5 million .the decrease in accrued interest and penalties between 2009 and 2008 was driven mainly by the settlements discussed previously .however , the current year interest expense increased due to the accrual of a full twelve months of interest expense on allied 2019s acquired uncertain tax positions versus only one month of accrued interest expense recorded in 2008 .gross unrecognized tax benefits that we expect to settle in the following twelve months are in the range of $ 10.0 million to $ 20.0 million .it is reasonably possible that the amount of unrecognized tax benefits will increase or decrease in the next twelve months .republic services , inc .and subsidiaries notes to consolidated financial statements , continued .

Question: as of december 31 , 2009 , what was the percent unrecognized tax benefits related to tax positions taken by allied prior to the merger .
Answer: 87.5%
Explanation: the percent is the difference in the amounts divide by the earliest amount