Financial report context:
in addition , included in the loan table are purchased distressed loans , which are loans that have evidenced significant credit deterioration subsequent to origination but prior to acquisition by citigroup . in accordance with sop 03-3 , the difference between the total expected cash flows for these loans and the initial recorded investments is recognized in income over the life of the loans using a level yield . accordingly , these loans have been excluded from the impaired loan information presented above . in addition , per sop 03-3 , subsequent decreases to the expected cash flows for a purchased distressed loan require a build of an allowance so the loan retains its level yield . however , increases in the expected cash flows are first recognized as a reduction of any previously established allowance and then recognized as income prospectively over the remaining life of the loan by increasing the loan 2019s level yield . where the expected cash flows cannot be reliably estimated , the purchased distressed loan is accounted for under the cost recovery method . the carrying amount of the purchased distressed loan portfolio at december 31 , 2009 was $ 825 million net of an allowance of $ 95 million . the changes in the accretable yield , related allowance and carrying amount net of accretable yield for 2009 are as follows : in millions of dollars accretable carrying amount of loan receivable allowance .

Financial table:
in millions of dollars: beginning balance; accretable yield: $ 92; carrying amount of loan receivable: $ 1510; allowance: $ 122
in millions of dollars: purchases ( 1 ); accretable yield: 14; carrying amount of loan receivable: 329; allowance: 2014
in millions of dollars: disposals/payments received; accretable yield: -5 ( 5 ); carrying amount of loan receivable: -967 ( 967 ); allowance: 2014
in millions of dollars: accretion; accretable yield: -52 ( 52 ); carrying amount of loan receivable: 52; allowance: 2014
in millions of dollars: builds ( reductions ) to the allowance; accretable yield: -21 ( 21 ); carrying amount of loan receivable: 1; allowance: -27 ( 27 )
in millions of dollars: increase to expected cash flows; accretable yield: 10; carrying amount of loan receivable: 2; allowance: 2014
in millions of dollars: fx/other; accretable yield: -11 ( 11 ); carrying amount of loan receivable: -7 ( 7 ); allowance: 2014
in millions of dollars: balance december 31 2009 ( 2 ); accretable yield: $ 27; carrying amount of loan receivable: $ 920; allowance: $ 95

Additional report context:
( 1 ) the balance reported in the column 201ccarrying amount of loan receivable 201d consists of $ 87 million of purchased loans accounted for under the level-yield method and $ 242 million under the cost-recovery method . these balances represent the fair value of these loans at their acquisition date . the related total expected cash flows for the level-yield loans were $ 101 million at their acquisition dates . ( 2 ) the balance reported in the column 201ccarrying amount of loan receivable 201d consists of $ 561 million of loans accounted for under the level-yield method and $ 359 million accounted for under the cost-recovery method. .

Question: what is the percent of the purchased loans accounted for under the level-yield method included in the carrying amount of loan receivable net of purchased loans accounted for under the under the cost-recovery method
Answer: 12.8%