Please answer the given financial question based on the context.
Context: allowance for doubtful accounts is as follows: .
||2010|2009|2008|
|balance at beginning of year|$ 160|$ 133|$ 86|
|provision|38|54|65|
|amounts written off|-13 ( 13 )|-27 ( 27 )|-18 ( 18 )|
|balance at end of year|$ 185|$ 160|$ 133|
discontinued operations during the fourth quarter of 2009 , schlumberger recorded a net $ 22 million charge related to the resolution of a customs assessment pertaining to its former offshore contract drilling business , as well as the resolution of certain contingencies associated with other previously disposed of businesses . this amount is included in income ( loss ) from discontinued operations in the consolidated statement of income . during the first quarter of 2008 , schlumberger recorded a gain of $ 38 million related to the resolution of a contingency associated with a previously disposed of business . this gain is included in income ( loss ) from discon- tinued operations in the consolidated statement of income . part ii , item 8 .
Question: what was the net change in the allowance in doubtful accounts in 2009


Answer: The answer is:27.0