Reconciliation of U. S.  Federal Statutory Income Tax Rate to Actual Income Tax Rate The following table reconciles the U. S.  statutory tax rate to our effective income tax rate:
## Table 0 ##
(1) Primarily related to the treatment of funds received from certain non-U.
S.  subsidiaries, as discussed earlier in this footnote.
(2) Primarily related to additional impairment of certain deferred tax assets transferred to MVW, as discussed earlier in this footnote.
Cash paid for income taxes, net of refunds, was $45 million in 2011, $68 million in 2010, and $110 million in 2009.3.
SHARE-BASED COMPENSATION Under our 2002 Comprehensive Stock and Cash Incentive Plan (the “Comprehensive Plan”), we award: (1) stock options to purchase our Class A Common Stock (“Stock Option Program”); (2) stock appreciation rights (“SARs”) for our Class A Common Stock (“SAR Program”); (3) restricted stock units (“RSUs”) of our Class A Common Stock; and (4) deferred stock units.
We grant awards at exercise prices or strike prices equal to the market price of our Class A Common Stock on the date of grant.
For all share-based awards, the guidance requires that we measure compensation costs related to our share-based payment transactions at fair value on the grant date and that we recognize those costs in the financial statements over the vesting period during which the employee provides service in exchange for the award.
Effective with the spin-off (see Footnote No.17, "Spin-off" for further information), all holders of Marriott RSUs on the November 10, 2011 date of record for the spin-off received MVW RSUs consistent with the distribution ratio, with terms and conditions substantially similar to the terms and conditions applicable to the Marriott RSUs.
Also, effective with the spin-off, the holders of Marriott stock options and SARs on the date of record received MVW stock options and SARs, consistent with the distribution ratio, with terms and conditions substantially similar to the terms and conditions applicable to the Marriott stock options and SARs.
In order to preserve the aggregate intrinsic value of the Marriott stock options and SARs held by such persons, the exercise prices of such awards were adjusted by using the proportion of the Marriott ex-distribution closing stock price to the sum of the total of the Marriott ex-distribution and MVW when issued closing stock prices on the distribution date.
All of these adjustments were designed to equalize the fair value of each award before and after spin-off.
These adjustments were accounted for as modifications to the original awards.
A comparison of the fair value of the modified awards with the fair value of the original awards immediately before the modification did not yield incremental value.
Accordingly, Marriott did not record any incremental compensation expense as a result of the modifications to the awards on the spin-off date.
Marriott's future share-based compensation expense will not be significantly impacted by the equity award adjustments that occurred as a result of the spin-off.
Deferred compensation costs as of the date of spin-off reflected the unamortized balance of the original grant date fair value of the equity awards held by Marriott employees (regardless of whether those awards are linked to Marriott stock or MVW stock).
Following the spin-off, MVW employees who participated in the Comprehensive Plan prior to the spin-off may continue to hold such Marriott granted awards as non-employees.
Marriott will not record any share-based compensation expense related to these unvested awards held by MVW employees after the spin-off.
During 2011, we granted 2.6 million RSUs, 0.7 million SARs, and 29,000 deferred stock units.
We recorded share-based compensation expense related to award grants of $86 million in 2011, $90 million in 2010, and $85 million in 2009.
Deferred compensation costs related to unvested awards totaled $101 million and $113 million at yearend 2011 and 2010, respectively.
As of year-end 2011, we expect to recognize these deferred compensation expenses over a
Altria Group, Inc.  and Subsidiaries Notes to Consolidated Financial Statements The amount of unrecognized tax benefits that, if recognized, would impact the effective tax rate at December 31, 2014 was $207 million, along with $51 million affecting deferred taxes.
However, the impact on net earnings at December 31, 2014 would be $177 million, as a result of the net receivable from Altria Group, Inc. ’s former subsidiary, Philip Morris International Inc.  (“PMI”), of $30 million discussed below.
The amount of unrecognized tax benefits that, if recognized, would impact the effective tax rate at December 31, 2013 was $212 million, along with $15 million affecting deferred taxes.
However, the impact on net earnings at December 31, 2013 would be $173 million, as a result of net receivables from Altria Group, Inc. ’s former subsidiaries Kraft Foods Inc.  (now known as International, Inc.  and PMI of $9 million and $30 million, respectively, discussed below.
Under tax sharing agreements entered into in connection with the 2007 and 2008 spin-offs between Altria Group, Inc.  and its former subsidiaries and PMI, respectively, and PMI are responsible for their respective pre-spin-off tax obligations.
Altria Group, Inc. , however, remains severally liable for s and PMI’s pre-spin-off federal tax obligations pursuant to regulations governing federal consolidated income tax returns, and continues to include the pre-spin-off federal income tax reserves of PMI of $30 million in its liability for uncertain tax positions.
Altria Group, Inc.  also includes corresponding receivables/payables from/to PMI in its other assets and other liabilities on Altria Group, Inc. ’s consolidated balance sheet at December 31, 2014.
As of December 31, 2014, there are no remaining pre-spin-off tax reserves related to During 2014 and 2013, Altria Group, Inc.  recorded net tax benefits of $2 million and $22 million, respectively, for tax matters, primarily relating to the IRS audit of Altria Group, Inc.  and its consolidated subsidiaries’ 2007-2009 tax years.
During 2012, Altria Group, Inc.  recorded an additional income tax provision of $52 million for and PMI tax matters, primarily as a result of the closure in August 2012 of the IRS audit of Altria Group, Inc.  and its consolidated subsidiaries’ 2004-2006 tax years (“IRS 2004-2006 Audit”).
The net tax benefits of $2 million and $22 million for the years ended December 31, 2014 and 2013, respectively, were offset by the recording of corresponding net payables to which were recorded as a decrease to operating income on Altria Group, Inc. ’s consolidated statements of earnings for the years ended December 31, 2014 and 2013, respectively.
The additional income tax provision of $52 million for the year ended December 31, 2012 was offset by increases to the corresponding receivables from and PMI, which were recorded as increases to operating income on Altria Group, Inc. ’s consolidated statement of earnings for the year ended December 31, 2012.
Due to these offsets, the and PMI tax matters had no impact on Altria Group, Inc. ’s net earnings for the years ended December 31, 2014, 2013 and 2012.
Altria Group, Inc.  recognizes accrued interest and penalties associated with uncertain tax positions as part of the tax provision.
At December 31, 2014, Altria Group, Inc.  had $57 million of accrued interest and penalties, of which approximately $7 million related to PMI, for which PMI is responsible under its tax sharing agreement.
At December 31, 2013, Altria Group, Inc.  had $48 million of accrued interest and penalties, of which approximately $2 million and $6 million related to and PMI, respectively, for which and PMI are responsible under their respective tax sharing agreements.
The corresponding receivables/payables from/to and PMI were included in assets and liabilities on Altria Group, Inc. ’s consolidated balance sheets at December 31, 2014 and 2013.
For the years ended December 31, 2014, 2013 and 2012, Altria Group, Inc.  recognized in its consolidated statements of earnings $14 million, $5 million and $(88) million, respectively, of gross interest expense (income) associated with uncertain tax positions.
Altria Group, Inc.  is subject to income taxation in many jurisdictions.
Uncertain tax positions reflect the difference between tax positions taken or expected to be taken on income tax returns and the amounts recognized in the financial statements.
Resolution of the related tax positions with the relevant tax authorities may take many years to complete, and such timing is not entirely within the control of Altria Group, Inc.
It is reasonably possible that within the next 12 months certain examinations will be resolved, which could result in a decrease in unrecognized tax benefits of approximately $139 million, a portion of which would relate to the unrecognized tax benefits of PMI, for which Altria Group, Inc.  is indemnified by PMI under its tax sharing agreement.
The effective income tax rate on pre-tax earnings differed from the U. S.  federal statutory rate for the following reasons for the years ended December 31, 2014, 2013 and 2012:
## Table 1 ##
The tax provision in 2014 included net tax benefits of (i) $14 million from the reversal of tax accruals no longer required that was recorded during the third quarter of 2014 ($19 million), partially offset by additional tax provisions recorded during the fourth quarter of 2014 ($5 million); and (ii) $2 million for tax matters discussed above.
The tax provision in 2013 included net tax benefits of (i) $39 million from the reversal of tax accruals no longer required that was recorded during the third quarter of 2013 ($25 million) and fourth quarter of 2013 ($14 million); (ii) $25 million related to the recognition of previously unrecognized foreign tax credits primarily associated with SABMiller dividends that were recorded during the fourth quarter of 2013; and (iii) $22 million
ÿþ"  Item 8.
 Financial Statements and Supplementary Data   Supplementary Oil and Gas Information (Unaudited)   for additional information regarding estimates of crude oil and natural gas reserves, including estimates of   proved, proved developed, and proved undeveloped reserves, the standardized measure of discounted future   net cash flows, and the changes in the standardized measure of discounted future net cash flows.
   Other Reserves Information Since January 1, 2009, no crude oil or natural gas reserves information has been filed   with, or included in any report to, any federal authority or agency other than the SEC and the Energy Information   Administration (EIA) of the US Department of Energy.
 We file Form 23, including reserves and other information, with   the EIA.
   Sales Volumes, Price and Cost Data Sales volumes, price and cost data are as follows:  @T@  (1) Average production cost includes oil and gas operating costs and workover and repair expense and excludes   production and ad valorem taxes.
   (2) Average crude oil sales prices reflect reductions of $2.
13 per Bbl (2009), $22.
06 per Bbl (2008), and $13.
68 per   Bbl (2007) from hedging activities.
 Average natural gas sales prices reflect increases of $0.
23 per Mcf (2008),
## Table 2 ##
stable, solid form, which meets regulatory requirements, can be deposited in our secure disposal cells.
In some cases, hazardous waste can be treated before disposal.
Generally, these treatments involve the separation or removal of solid materials from liquids and chemical treatments that transform waste into inert materials that are no longer hazardous.
Our hazardous waste landfills are sited, constructed and operated in a manner designed to provide longterm containment of waste.
We also operate a hazardous waste facility at which we isolate treated hazardous waste in liquid form by injection into deep wells that have been drilled in rock formations far below the base of fresh water to a point that is separated by other substantial geological confining layers.
We owned or operated 271 solid waste and six hazardous waste landfills at December 31, 2007 and we owned or operated 277 solid waste and six hazardous waste landfills at December 31, 2006.
The landfills that we operate but do not own are generally operated under a lease agreement or an operating contract.
The differences between the two arrangements usually relate to the owner of the landfill operating permit.
Under lease agreements, the permit typically is in our name and we operate the landfill for its entire life, making payments to the lessor based either on a percentage of revenue or a rate per ton of waste received.
We are usually responsible for the closure and post-closure obligations of the landfills we lease.
For operating contracts, the property owner owns the permit and we operate the landfill for a contracted term, which may be the life of the landfill.
The property owner is generally responsible for closure and post-closure obligations under our operating contracts.
Based on remaining permitted airspace as of December 31, 2007 and projected annual disposal volumes, the weighted average remaining landfill life for all of our owned or operated landfills is approximately 30 years.
Many of our landfills have the potential for expanded disposal capacity beyond what is currently permitted.
We monitor the availability of permitted disposal capacity at each of our landfills and evaluate whether to pursue an expansion at a given landfill based on estimated future waste volumes and prices, remaining capacity and likelihood of obtaining an expansion permit.
We are currently seeking expansion permits at 54 of our landfills for which we consider expansions to be likely.
Although no assurances can be made that all future expansions will be permitted or permitted as designed, the weighted average remaining landfill life for all owned or operated landfills is approximately 37 years when considering remaining permitted airspace, expansion airspace and projected annual disposal volume.
Remaining permitted airspace and expansion airspace are defined in the Management’s Discussion and Analysis of Financial Condition and Results of Operations section of this report under “— Critical Accounting Estimates and Assumptions.
” At December 31, 2007 and 2006, the expected remaining capacity in cubic yards and tonnage of waste that can be accepted at our owned or operated landfills is shown below (in millions):

['

2011	2010	2009
U.S. statutory tax rate	35.0%	35.0%	-35.0%
U.S. state income taxes, net of U.S. federal tax benefit	2.3	2.4	-2.1
Nondeductible expenses	1.8	0.5	0.5
Non-U.S. income	-0.9	-3.7	5.2
Audit activity-1	0.0	-15.6	13.7
Company owned life insurance	0.0	0.0	-2.0
Change in valuation allowance-2	8.9	0.9	2.2
Tax credits	-1.0	-0.4	-0.4
Other, net	-1.7	-2.3	2.3
Effective rate	44.4%	16.8%	-15.6%

', '

2014	2013	2012
U.S. federal statutory rate	35.0%	35.0%	35.0%
Increase (decrease) resulting from:
State and local income taxes, netof federal tax benefit	4.0	3.8	3.5
Uncertain tax positions	0.5	0.7	-0.7
SABMiller dividend benefit	-2.3	-2.0	-0.1
Domestic manufacturing deduction	-2.4	-2.7	-2.0
Other	—	-0.1	-0.3
Effective tax rate	34.8%	34.7%	35.4%

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Sales Volumes	Average Sales Price	ProductionCost-1 Per BOE
Crude Oil MBpd	Natural Gas MMcfpd	NGLs MBpd	Crude Oil Per Bbl	Natural Gas Per Mcf	NGLs Per Bbl
Year Ended December 31, 2009
United States
Wattenberg Field	15	150	6	$55.57	$3.59	$29.10	$3.01
Other US	22	247	4	54.92	3.62	26.37	8.50
Total US-2	37	397	10	55.19	3.61	27.96	6.26
Alba Field (Equatorial Guinea)(3)	14	239	-	55.94	0.27	-	2.30
Israel	-	114	-	-	3.47	-	1.36
North Sea	7	5	-	59.51	5.75	-	15.81
Ecuador	-	26	-	-	-	-	-
China	4	-	-	54.40	-	-	6.75
Total Consolidated Operations	62	781	10	55.76	2.54	27.96	$5.05
Equity Investee-4	2	-	6	59.51	-	36.03
Total	64	781	16	$55.87	$2.54	$31.20
Year Ended December 31, 2008
United States
Wattenberg Field	15	146	5	$71.41	$7.39	$52.19	$3.12
Other US	25	249	4	78.02	8.55	$47.51	7.91
Total US-2	40	395	9	75.53	8.12	$50.15	6.08
Alba Field (Equatorial Guinea)(3)	15	206	-	88.95	0.27	-	2.17
Israel	-	139	-	-	3.10	-	1.07
North Sea	10	5	-	100.56	10.54	-	12.63
Ecuador	-	22	-	-	-	-	-
China	4	-	-	82.66	-	-	7.03
Total Consolidated Operations	69	767	9	82.60	5.04	50.15	$4.90
Equity Investee-4	2	-	6	96.77	-	58.81
Total	71	767	15	$82.96	$5.04	$53.45
Year Ended December 31, 2007
United States
Wattenberg Field	13	163	-	$68.19	$5.52	$-	$2.68
Other US	29	249	-	46.76	8.82	-	6.72
Total US-2	42	412	-	53.22	7.51	-	5.26
Alba Field (Equatorial Guinea)(3)	15	132	-	71.27	0.29	-	2.89
Israel	-	111	-	-	2.79	-	1.14
North Sea	13	6	-	76.47	6.54	-	7.68
Ecuador	-	26	-	-	-	-	-
China	4	58.79	7.08
Argentina-5	3	-	-	46.79	-	-	11.79
Total Consolidated Operations	77	687	-	60.61	5.26	-	$4.62
Equity Investee-4	2	-	6	74.87	-	48.87
Total	79	687	6	$60.94	$5.26	$48.87

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Question: What is the difference between the greatest Sales Volumes in 2009 and 2008？
Answer: -2.0