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                                                           | 2008           | 2007             |
|:---------------------------------------------------------------------|:---------------|:-----------------|
| balance at beginning of period                                       | $ 134.8        | $ 266.9          |
| increases as a result of tax positions taken during a prior year     | 22.8           | 7.9              |
| decreases as a result of tax positions taken during a prior year     | -21.3 ( 21.3 ) | -156.3 ( 156.3 ) |
| settlements with taxing authorities                                  | -4.5 ( 4.5 )   | -1.0 ( 1.0 )     |
| lapse of statutes of limitation                                      | -1.7 ( 1.7 )   | -2.4 ( 2.4 )     |
| increases as a result of tax positions taken during the current year | 18.7           | 19.7             |
| balance at end of period                                             | $ 148.8        | $ 134.8          |

Question:
what is the net change in the balance of unrecognized tax benefits during 2008?


pre_text: notes to consolidated financial statements 2014 ( continued ) ( amounts in millions , except per share amounts ) withholding taxes on temporary differences resulting from earnings for certain foreign subsidiaries which are permanently reinvested outside the u.s .
it is not practicable to determine the amount of unrecognized deferred tax liability associated with these temporary differences .
pursuant to the provisions of fasb interpretation no .
48 , accounting for uncertainty in income taxes ( 201cfin 48 201d ) , the following table summarizes the activity related to our unrecognized tax benefits: .
post_text: included in the total amount of unrecognized tax benefits of $ 148.8 as of december 31 , 2008 , is $ 131.8 of tax benefits that , if recognized , would impact the effective tax rate and $ 17.1 of tax benefits that , if recognized , would result in adjustments to other tax accounts , primarily deferred taxes .
the total amount of accrued interest and penalties as of december 31 , 2008 and 2007 is $ 33.5 and $ 33.6 , of which $ 0.7 and $ 9.2 is included in the 2008 and 2007 consolidated statement of operations , respectively .
in accordance with our accounting policy , interest and penalties accrued on unrecognized tax benefits are classified as income taxes in the consolidated statements of operations .
we have not elected to change this classification with the adoption of fin 48 .
with respect to all tax years open to examination by u.s .
federal and various state , local , and non-u.s .
tax authorities , we currently anticipate that the total unrecognized tax benefits will decrease by an amount between $ 45.0 and $ 55.0 in the next twelve months , a portion of which will affect the effective tax rate , primarily as a result of the settlement of tax examinations and the lapsing of statutes of limitation .
this net decrease is related to various items of income and expense , including transfer pricing adjustments and restatement adjustments .
for this purpose , we expect to complete our discussions with the irs appeals division regarding the years 1997 through 2004 within the next twelve months .
we also expect to effectively settle , within the next twelve months , various uncertainties for 2005 and 2006 .
in december 2007 , the irs commenced its examination for the 2005 and 2006 tax years .
in addition , we have various tax years under examination by tax authorities in various countries , such as the u.k. , and in various states , such as new york , in which we have significant business operations .
it is not yet known whether these examinations will , in the aggregate , result in our paying additional taxes .
we have established tax reserves that we believe to be adequate in relation to the potential for additional assessments in each of the jurisdictions in which we are subject to taxation .
we regularly assess the likelihood of additional tax assessments in those jurisdictions and adjust our reserves as additional information or events require .
on may 1 , 2007 , the irs completed its examination of our 2003 and 2004 income tax returns and proposed a number of adjustments to our taxable income .
we have appealed a number of these items .
in addition , during the second quarter of 2007 , there were net reversals of tax reserves , primarily related to previously unrecognized tax benefits related to various items of income and expense , including approximately $ 80.0 for certain worthless securities deductions associated with investments in consolidated subsidiaries , which was a result of the completion of the tax examination. .
label: 14
qa: answer: 14
ann_table_rows: 1
7
steps: op: minus2-1
arg1: 148.8
arg2: 134.8
res: 14
program: subtract(148.8, 134.8)
gold_inds: table_1: the balance at beginning of period of 2008 is $ 134.8 ; the balance at beginning of period of 2007 is $ 266.9 ;
table_7: the balance at end of period of 2008 is $ 148.8 ; the balance at end of period of 2007 is $ 134.8 ;
exe_ans: 14
tfidftopn: text_4: included in the total amount of unrecognized tax benefits of $ 148.8 as of december 31 , 2008 , is $ 131.8 of tax benefits that , if recognized , would impact the effective tax rate and $ 17.1 of tax benefits that , if recognized , would result in adjustments to other tax accounts , primarily deferred taxes .
program_re: subtract(148.8, 134.8)
model_input: table_1
the balance at beginning of period of 2008 is $ 134.8 ; the balance at beginning of period of 2007 is $ 266.9 ;
table_7
the balance at end of period of 2008 is $ 148.8 ; the balance at end of period of 2007 is $ 134.8 ;
text_4
included in the total amount of unrecognized tax benefits of $ 148.8 as of december 31 , 2008 , is $ 131.8 of tax benefits that , if recognized , would impact the effective tax rate and $ 17.1 of tax benefits that , if recognized , would result in adjustments to other tax accounts , primarily deferred taxes .