notes to consolidated financial statements 2014 ( continued ) on historical trends and known economic and market conditions at the time of valuation .actual results may differ substantially from these assumptions .these differences may significantly impact future pension or retiree medical expenses .annual pension and retiree medical expense is principally the sum of three components : 1 ) increase in liability from interest ; less 2 ) expected return on plan assets ; and 3 ) other gains and losses as described below .the expected return on plan assets is calculated by applying an assumed long-term rate of return to the fair value of plan assets .in any given year , actual returns can differ significantly from the expected return .differences between the actual and expected return on plan assets are combined with gains or losses resulting from the revaluation of plan liabilities .plan liabilities are revalued annually , based on updated assumptions and infor- mation about the individuals covered by the plan .the combined gain or loss is generally expensed evenly over the remaining years that employees are expected to work .comprehensive income ( loss ) the company accounts for comprehensive income ( loss ) in accordance with the provisions of sfas no .130 , 201creporting comprehensive income 201d ( 201csfas no .130 201d ) .sfas no .130 is a financial statement presentation standard that requires the company to disclose non-owner changes included in equity but not included in net income or loss .other items of comprehensive income ( loss ) presented in the financial statements consists of adjustments to the company 2019s minimum pension liability as follows ( in thousands ) : pension adjustments accumulated comprehensive .
[['', 'pension adjustments', 'accumulated other comprehensive loss'], ['balance as of october 1 2004', '$ -786 ( 786 )', '$ -786 ( 786 )'], ['change in period', '-351 ( 351 )', '-351 ( 351 )'], ['balance as of september 30 2005', '-1137 ( 1137 )', '-1137 ( 1137 )'], ['change in period', '538', '538'], ['balance as of september 29 2006', '$ -599 ( 599 )', '$ -599 ( 599 )']]
recently issued accounting pronouncements in november 2004 , the fasb issued sfas no .151 , 201cinventory costs 2014 an amendment to apb no .23 , chapter 4 201d ( 201csfas no .151 201d ) .the amendments made by sfas no .151 clarify that abnormal amounts of idle facility expense , freight , handling costs and wasted materials ( spoilage ) should be recognized as current-period charges and require the allocation of fixed production overheads to inventory based on the normal capacity of the production facilities .the guidance is effective for inventory costs incurred during fiscal years beginning after june 15 , 2005 .the company adopted sfas no .151 on october 1 , 2005 and it did not have a material impact on its financial statements in fiscal 2006 .in december 2004 , the fasb issued sfas no .153 , 201cexchanges of nonmonetary assets 2014 an amend- ment of apb opinion no .29 201d ( 201csfas no .153 201d ) .the guidance in apb opinion no .29 , 201caccounting for nonmonetary transactions 201d ( 201capb no .29 201d ) is based on the principle that exchanges of nonmonetary assets should be measured based on the fair value of the assets exchanged .the guidance in apb no .29 , however , included certain exceptions to that principle .sfas no .153 amends apb no .29 to eliminate the exception for nonmonetary exchanges of similar productive assets and replaces it with a general exception for exchanges of nonmonetary assets that do not have commercial substance .sfas no .153 is effective for such exchange transactions occurring in fiscal periods beginning after june 15 , 2005 .the company adopted sfas no .153 on october 1 , 2005 and it did not have a material impact on its financial statements in fiscal 2006 .in may 2005 , the fasb issued sfas no .154 , 201caccounting changes and error corrections 2014 a replacement of apb opinion no .20 and fasb statement no .3 201d ( 201csfas no .154 201d ) .this statement replaces apb opinion no .20 , 201caccounting changes 201d and fasb statement no .3 , 201creporting accounting changes in interim financial statements 2014 an amendment of apb opinion no .28 , 201d and also changes the .

Question: what is the percentage change in in the pension liability balance from 2004 to 2006?
Answer: 44.7%