page 30 of 94 are included in capital spending amounts .another example is the company 2019s decision in 2007 to contribute an additional $ 44.5 million ( $ 27.3 million ) to its pension plans as part of its overall debt reduction plan .based on this , our consolidated free cash flow is summarized as follows: .
[['( $ in millions )', '2007', '2006', '2005'], ['cash flows from operating activities', '$ 673.0', '$ 401.4', '$ 558.8'], ['incremental pension funding net of tax', '27.3', '2013', '2013'], ['capital spending', '-308.5 ( 308.5 )', '-279.6 ( 279.6 )', '-291.7 ( 291.7 )'], ['proceeds for replacement of fire-damaged assets', '48.6', '61.3', '2013'], ['free cash flow', '$ 440.4', '$ 183.1', '$ 267.1']]
based on information currently available , we estimate cash flows from operating activities for 2008 to be approximately $ 650 million , capital spending to be approximately $ 350 million and free cash flow to be in the $ 300 million range .capital spending of $ 259.9 million ( net of $ 48.6 million in insurance recoveries ) in 2007 was below depreciation and amortization expense of $ 281 million .we continue to invest capital in our best performing operations , including projects to increase custom can capabilities , improve beverage can and end making productivity and add more beverage can capacity in europe , as well as expenditures in the aerospace and technologies segment .of the $ 350 million of planned capital spending for 2008 , approximately $ 180 million will be spent on top-line sales growth projects .debt facilities and refinancing interest-bearing debt at december 31 , 2007 , decreased $ 93.1 million to $ 2358.6 million from $ 2451.7 million at december 31 , 2006 .the 2007 debt decrease from 2006 was primarily attributed to debt payments offset by higher foreign exchange rates .at december 31 , 2007 , $ 705 million was available under the company 2019s multi-currency revolving credit facilities .the company also had $ 345 million of short-term uncommitted credit facilities available at the end of the year , of which $ 49.7 million was outstanding .on october 13 , 2005 , ball refinanced its senior secured credit facilities and during the third and fourth quarters of 2005 , ball redeemed its 7.75% ( 7.75 % ) senior notes due august 2006 primarily through the drawdown of funds under the new credit facilities .the refinancing and redemption resulted in a pretax debt refinancing charge of $ 19.3 million ( $ 12.3 million after tax ) to reflect the call premium associated with the senior notes and the write off of unamortized debt issuance costs .the company has a receivables sales agreement that provides for the ongoing , revolving sale of a designated pool of trade accounts receivable of ball 2019s north american packaging operations , up to $ 250 million .the agreement qualifies as off-balance sheet financing under the provisions of statement of financial accounting standards ( sfas ) no .140 , as amended by sfas no .156 .net funds received from the sale of the accounts receivable totaled $ 170 million and $ 201.3 million at december 31 , 2007 and 2006 , respectively , and are reflected as a reduction of accounts receivable in the consolidated balance sheets .the company was not in default of any loan agreement at december 31 , 2007 , and has met all payment obligations .the u.s .note agreements , bank credit agreement and industrial development revenue bond agreements contain certain restrictions relating to dividends , investments , financial ratios , guarantees and the incurrence of additional indebtedness .additional details about the company 2019s receivables sales agreement and debt are available in notes 7 and 13 , respectively , accompanying the consolidated financial statements within item 8 of this report. .

Question: what is the percentage change in cash flow from operating activities from 2006 to 2007?
Answer: 67.7%