table of contents notes to consolidated financial statements of american airlines , inc .american files its tax returns as prescribed by the tax laws of the jurisdictions in which it operates .american 2019s 2004 through 2013 tax years are still subject to examination by the internal revenue service .various state and foreign jurisdiction tax years remain open to examination and american is under examination , in administrative appeals , or engaged in tax litigation in certain jurisdictions .american believes that the effect of additional assessments will be immaterial to its consolidated financial statements .american has an unrecognized tax benefit of approximately $ 5 million , which did not change during the twelve months ended december 31 , 2014 .changes in the unrecognized tax benefit have no impact on the effective tax rate due to the existence of the valuation allowance .accrued interest on tax positions is recorded as a component of interest expense but was not significant at december 31 , 2014 .the reconciliation of the beginning and ending amounts of unrecognized tax benefit are ( in millions ) : .
[['', '2014', '2013'], ['unrecognized tax benefit at january 1', '$ 5', '$ 5'], ['no activity', '2014', '2014'], ['unrecognized tax benefit at december 31', '$ 5', '$ 5']]
american estimates that the unrecognized tax benefit will be realized within the next twelve months .8 .risk management and financial instruments american 2019s economic prospects are heavily dependent upon two variables it cannot control : the health of the economy and the price of fuel .due to the discretionary nature of business and leisure travel spending , airline industry revenues are heavily influenced by the condition of the u.s .economy and economies in other regions of the world .unfavorable conditions in these broader economies have resulted , and may result in the future , in decreased passenger demand for air travel and changes in booking practices , both of which in turn have had , and may have in the future , a strong negative effect on american 2019s revenues .in addition , during challenging economic times , actions by our competitors to increase their revenues can have an adverse impact on american 2019s revenues .american 2019s operating results are materially impacted by changes in the availability , price volatility and cost of aircraft fuel , which represents one of the largest single cost items in american 2019s business .because of the amount of fuel needed to operate american 2019s business , even a relatively small increase in the price of fuel can have a material adverse aggregate effect on american 2019s operating results and liquidity .jet fuel market prices have fluctuated substantially over the past several years and prices continued to be volatile in 2014 .these factors could impact american 2019s results of operations , financial performance and liquidity .( a ) fuel price risk management during the second quarter of 2014 , american sold its portfolio of fuel hedging contracts that were scheduled to settle on or after june 30 , 2014 .american has not entered into any transactions to hedge its fuel consumption since december 9 , 2013 and , accordingly , as of december 31 , 2014 , american did not have any fuel hedging contracts outstanding .as such , and assuming american does not enter into any future transactions to hedge its fuel consumption , american will continue to be fully exposed to fluctuations in fuel prices .american 2019s current policy is not to enter into transactions to hedge its fuel consumption , although american reviews that policy from time to time based on market conditions and other factors. .

Question: what was the unrecognized tax benefit at december 31 , 2013?
Answer: $ 5