Task: Table-QA (source dataset: FinQA)

Task: 
You are given a table containing structured data and a natural language question referring to the table. Your goal is to analyze the table and provide an accurate and concise answer based on the given data.

Instructions:
1. Understand the Table: Examine the structure, headers, and data in the table. Identify relevant columns and rows related to the question.
2. Interpret the Question: Determine whether the question requires direct retrieval, aggregation, comparison, sorting, filtering, or inference.
3. Extract the Answer: Use logical reasoning and numerical operations (if necessary) to derive the correct response from the table.
4. Format the Answer: No explanation, return the answer in a structured JSON format: {"answer": <answer>}. If the question cannot be answered due to missing or ambiguous data, return a JSON response with {"answer": null}.

Table:
| Unnamed: 0                   | 2010           | 2009           | 2008           |
|:-----------------------------|:---------------|:---------------|:---------------|
| balance at beginning of year | $ 55.2         | $ 65.7         | $ 14.7         |
| additions charged to expense | 23.6           | 27.3           | 36.5           |
| accounts written-off         | -27.9 ( 27.9 ) | -37.8 ( 37.8 ) | -12.7 ( 12.7 ) |
| acquisitions                 | -              | -              | 27.2           |
| balance at end of year       | $ 50.9         | $ 55.2         | $ 65.7         |

Question:
in 2008 what was the change in the allowance for doubtful accounts


pre_text: concentration of credit risk financial instruments that potentially subject us to concentrations of credit risk consist of cash and cash equivalents , trade accounts receivable and derivative instruments .
we place our cash and cash equivalents with high quality financial institutions .
such balances may be in excess of fdic insured limits .
to manage the related credit exposure , we continually monitor the credit worthiness of the financial institutions where we have deposits .
concentrations of credit risk with respect to trade accounts receivable are limited due to the wide variety of customers and markets in which we provide services , as well as the dispersion of our operations across many geographic areas .
we provide services to commercial , industrial , municipal and residential customers in the united states and puerto rico .
we perform ongoing credit evaluations of our customers , but do not require collateral to support customer receivables .
we establish an allowance for doubtful accounts based on various factors including the credit risk of specific customers , age of receivables outstanding , historical trends , economic conditions and other information .
no customer exceeded 5% ( 5 % ) of our outstanding accounts receivable balance at december 31 , 2010 or 2009 .
accounts receivable , net of allowance for doubtful accounts accounts receivable represent receivables from customers for collection , transfer , recycling , disposal and other services .
our receivables are recorded when billed or when the related revenue is earned , if earlier , and represent claims against third parties that will be settled in cash .
the carrying value of our receivables , net of the allowance for doubtful accounts , represents their estimated net realizable value .
provisions for doubtful accounts are evaluated on a monthly basis and are recorded based on our historical collection experience , the age of the receivables , specific customer information and economic conditions .
we also review outstanding balances on an account-specific basis .
in general , reserves are provided for accounts receivable in excess of ninety days old .
past due receivable balances are written-off when our collection efforts have been unsuccess- ful in collecting amounts due .
the following table reflects the activity in our allowance for doubtful accounts for the years ended december 31 , 2010 , 2009 and 2008: .
post_text: in 2008 , subsequent to the allied acquisition , we recorded a provision for doubtful accounts of $ 14.2 million to adjust the allowance acquired from allied to conform to republic 2019s accounting policies .
we also recorded $ 5.4 million to provide for specific bankruptcy exposures in 2008 .
restricted cash and restricted marketable securities as of december 31 , 2010 , we had $ 172.8 million of restricted cash and restricted marketable securities .
we obtain funds through the issuance of tax-exempt bonds for the purpose of financing qualifying expenditures at our landfills , transfer stations , and collection and recycling facilities .
the funds are deposited directly into trust accounts by the bonding authorities at the time of issuance .
as the use of these funds is contractually restricted , and we do not have the ability to use these funds for general operating purposes , they are classified as restricted cash in our consolidated balance sheets .
in the normal course of business , we may be required to provide financial assurance to governmental agencies and a variety of other entities in connection with municipal residential collection contracts , closure or post- republic services , inc .
notes to consolidated financial statements , continued .
label: 51
qa: answer: 51
explanation: the change is the difference from the begin to the end
ann_table_rows: 1
5
steps: op: minus1-1
arg1: 65.7
arg2: 14.7
res: 51
program: subtract(65.7, 14.7)
gold_inds: table_1: the balance at beginning of year of 2010 is $ 55.2 ; the balance at beginning of year of 2009 is $ 65.7 ; the balance at beginning of year of 2008 is $ 14.7 ;
table_5: the balance at end of year of 2010 is $ 50.9 ; the balance at end of year of 2009 is $ 55.2 ; the balance at end of year of 2008 is $ 65.7 ;
exe_ans: 51
tfidftopn: text_9: accounts receivable , net of allowance for doubtful accounts accounts receivable represent receivables from customers for collection , transfer , recycling , disposal and other services .
program_re: subtract(65.7, 14.7)
model_input: table_1
the balance at beginning of year of 2010 is $ 55.2 ; the balance at beginning of year of 2009 is $ 65.7 ; the balance at beginning of year of 2008 is $ 14.7 ;
table_5
the balance at end of year of 2010 is $ 50.9 ; the balance at end of year of 2009 is $ 55.2 ; the balance at end of year of 2008 is $ 65.7 ;
text_17
in 2008 , subsequent to the allied acquisition , we recorded a provision for doubtful accounts of $ 14.2 million to adjust the allowance acquired from allied to conform to republic 2019s accounting policies .