domestic utility companies and system energy notes to respective financial statements protested the disallowance of these deductions to the office of irs appeals .entergy expects to receive a notice of deficiency in 2005 for this item , and plans to vigorously contest this matter .entergy believes that the contingency provision established in its financial statements sufficiently covers the risk associated with this item .mark to market of certain power contracts in 2001 , entergy louisiana changed its method of accounting for tax purposes related to its wholesale electric power contracts .the most significant of these is the contract to purchase power from the vidalia hydroelectric project .the new tax accounting method has provided a cumulative cash flow benefit of approximately $ 790 million as of december 31 , 2004 .the related irs interest exposure is $ 93 million at december 31 , 2004 .this benefit is expected to reverse in the years 2005 through 2031 .the election did not reduce book income tax expense .the timing of the reversal of this benefit depends on several variables , including the price of power .due to the temporary nature of the tax benefit , the potential interest charge represents entergy's net earnings exposure .entergy louisiana's 2001 tax return is currently under examination by the irs , though no adjustments have yet been proposed with respect to the mark to market election .entergy believes that the contingency provision established in its financial statements will sufficiently cover the risk associated with this issue .cashpoint bankruptcy ( entergy arkansas , entergy gulf states , entergy louisiana , entergy mississippi , and entergy new orleans ) in 2003 the domestic utility companies entered an agreement with cashpoint network services ( cashpoint ) under which cashpoint was to manage a network of payment agents through which entergy's utility customers could pay their bills .the payment agent system allows customers to pay their bills at various commercial or governmental locations , rather than sending payments by mail .approximately one-third of entergy's utility customers use payment agents .on april 19 , 2004 , cashpoint failed to pay funds due to the domestic utility companies that had been collected through payment agents .the domestic utility companies then obtained a temporary restraining order from the civil district court for the parish of orleans , state of louisiana , enjoining cashpoint from distributing funds belonging to entergy , except by paying those funds to entergy .on april 22 , 2004 , a petition for involuntary chapter 7 bankruptcy was filed against cashpoint by other creditors in the united states bankruptcy court for the southern district of new york .in response to these events , the domestic utility companies expanded an existing contract with another company to manage all of their payment agents .the domestic utility companies filed proofs of claim in the cashpoint bankruptcy proceeding in september 2004 .although entergy cannot precisely determine at this time the amount that cashpoint owes to the domestic utility companies that may not be repaid , it has accrued an estimate of loss based on current information .if no cash is repaid to the domestic utility companies , an event entergy does not believe is likely , the current estimates of maximum exposure to loss are approximately as follows : amount ( in millions ) .
[['', 'amount ( in millions )'], ['entergy arkansas', '$ 1.8'], ['entergy gulf states', '$ 7.7'], ['entergy louisiana', '$ 8.8'], ['entergy mississippi', '$ 4.3'], ['entergy new orleans', '$ 2.4']]
environmental issues ( entergy gulf states ) entergy gulf states has been designated as a prp for the cleanup of certain hazardous waste disposal sites .as of december 31 , 2004 , entergy gulf states does not expect the remaining clean-up costs to exceed its recorded liability of $ 1.5 million for the remaining sites at which the epa has designated entergy gulf states as a prp. .

Question: what is the recorded liability of remaining clean-up costs as of december 31 , 2004 as a percentage of the current estimates of maximum exposure to loss for entergy gulf states?
Answer: 19.5%