approximately $ 32 million of federal tax payments were deferred and paid in 2009 as a result of the allied acquisition .
the following table summarizes the activity in our gross unrecognized tax benefits for the years ended december 31: .

2010
2009
2008
balance at beginning of year
$ 242.2
$ 611.9
$ 23.2
additions due to the allied acquisition
-
13.3
582.9
additions based on tax positions related to current year
2.8
3.9
10.6
reductions for tax positions related to the current year
-
-
-5.1 ( 5.1 )
additions for tax positions of prior years
7.5
5.6
2.0
reductions for tax positions of prior years
-7.4 ( 7.4 )
-24.1 ( 24.1 )
-1.3 ( 1.3 )
reductions for tax positions resulting from lapse of statute of limitations
-10.4 ( 10.4 )
-0.5 ( 0.5 )
-0.4 ( 0.4 )
settlements
-11.9 ( 11.9 )
-367.9 ( 367.9 )
-
balance at end of year
$ 222.8
$ 242.2
$ 611.9

new accounting guidance for business combinations became effective for our 2009 financial statements .
this new guidance changed the treatment of acquired uncertain tax liabilities .
under previous guidance , changes in acquired uncertain tax liabilities were recognized through goodwill .
under the new guidance , subsequent changes in acquired unrecognized tax liabilities are recognized through the income tax provision .
as of december 31 , 2010 , $ 206.5 million of the $ 222.8 million of unrecognized tax benefits related to tax positions taken by allied prior to the 2008 acquisition .
included in the balance at december 31 , 2010 and 2009 are approximately $ 209.1 million and $ 217.6 million of unrecognized tax benefits ( net of the federal benefit on state issues ) that , if recognized , would affect the effective income tax rate in future periods .
during 2010 , the irs concluded its examination of our 2005 and 2007 tax years .
the conclusion of this examination reduced our gross unrecognized tax benefits by approximately $ 1.9 million .
we also resolved various state matters during 2010 that , in the aggregate , reduced our gross unrecognized tax benefits by approximately $ 10.0 million .
during 2009 , we settled our outstanding tax dispute related to allied 2019s risk management companies ( see 2013 risk management companies ) with both the department of justice ( doj ) and the internal revenue service ( irs ) .
this settlement reduced our gross unrecognized tax benefits by approximately $ 299.6 million .
during 2009 , we also settled with the irs , through an accounting method change , our outstanding tax dispute related to intercompany insurance premiums paid to allied 2019s captive insurance company .
this settlement reduced our gross unrecognized tax benefits by approximately $ 62.6 million .
in addition to these federal matters , we also resolved various state matters that , in the aggregate , reduced our gross unrecognized tax benefits during 2009 by approximately $ 5.8 million .
we recognize interest and penalties as incurred within the provision for income taxes in our consolidated statements of income .
related to the unrecognized tax benefits previously noted , we accrued interest of $ 19.2 million during 2010 and , in total as of december 31 , 2010 , have recognized a liability for penalties of $ 1.2 million and interest of $ 99.9 million .
during 2009 , we accrued interest of $ 24.5 million and , in total at december 31 , 2009 , had recognized a liability for penalties of $ 1.5 million and interest of $ 92.3 million .
during 2008 , we accrued penalties of $ 0.2 million and interest of $ 5.2 million and , in total at december 31 , 2008 , had recognized a liability for penalties of $ 88.1 million and interest of $ 180.0 million .
republic services , inc .
notes to consolidated financial statements , continued .

Question: what was the percent of the decline in the gross unrecognized tax benefits from 2009 to 2010
Answer: -8%

Question: in 2009 what was the gross adjustment to the unrecognized tax benefits balance based on the federal and state settlements in millions
Answer: 368