cash provided by operating activities cash provided by operations is dependent primarily upon the payment terms of our license agreements .
to be classified as upfront revenue , we require that 75% ( 75 % ) of a term or perpetual license fee be paid within the first year .
conversely , payment terms for tsls are generally extended and the license fee is typically paid either quarterly or annually in even increments over the term of the license .
accordingly , we generally receive cash from upfront license revenue much sooner than from time-based licenses revenue .
fiscal 2008 to fiscal 2009 .
cash from operating activities decreased primarily as a result of a decrease in deferred revenue due to the timing of billings and cash payments from certain customers , increased payments to vendors compared to fiscal 2008 and a tax prepayment for an irs settlement .
see note 9 of notes to consolidated financial statements .
fiscal 2007 to fiscal 2008 .
cash from operating activities decreased primarily due to the timing of billings and cash payments from customers compared to fiscal 2007 , delivering lower cash inflows during fiscal 2008 and also as a result of a litigation settlement of $ 12.5 million received from magma during fiscal 2007 .
cash used in investing activities fiscal 2008 to fiscal 2009 .
the decrease in cash used primarily relates to a decrease in our purchases of marketable securities and cash paid for acquisitions as compared to fiscal 2008 , offset by the timing of maturities of marketable securities .
fiscal 2007 to fiscal 2008 .
the decrease in cash used primarily relates to the sale of marketable securities for our acquisition of synplicity , and as a result of lower capital expenditures during fiscal 2008 as compared to fiscal 2007 .
cash provided by ( used in ) financing activities fiscal 2008 to fiscal 2009 .
the increase in cash provided primarily relates to the absence of common stock repurchases in fiscal 2009 offset by a decrease in the number of options exercised by employees compared to fiscal 2008 .
fiscal 2007 to fiscal 2008 .
the increase in cash used primarily relates to more common stock repurchases under our stock repurchase program and options exercised by employees compared to fiscal 2007 .
see note 7 of notes to consolidated financial statements for details of our stock repurchase program .
we hold our cash , cash equivalents and short-term investments in the united states and in foreign accounts , primarily in ireland , bermuda , and japan .
as of october 31 , 2009 , we held an aggregate of $ 612.4 million in cash , cash equivalents and short-term investments in the united states and an aggregate of $ 555.9 million in foreign accounts .
funds in foreign accounts are generated from revenue outside north america .
at present , such foreign funds are considered to be indefinitely reinvested in foreign countries to the extent of indefinitely reinvested foreign earnings as described in note 9 of notes to consolidated financial statements .
we expect cash provided by operating activities to fluctuate in future periods as a result of a number of factors , including the timing of our billings and collections , our operating results , the timing and amount of tax and other liability payments and cash used in any future acquisitions .
accounts receivable , net october 31 .

2009
2008
$ change
% (  % ) change
( dollars in millions )
( dollars in millions )
$ 127.0
$ 147.4
$ -20.4 ( 20.4 )
( 14 ) % (  % )

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Question: what percentage of cash , cash equivalents and short-term investments was held in foreign accounts as of october 31 , 2009?