republic services , inc . notes to consolidated financial statements 2014 ( continued ) the following table summarizes the activity in our gross unrecognized tax benefits for the years ended december 31: .

1	2015	2014	2013
2	balance at beginning of year	$ 70.1	$ 72.0	$ 84.7
3	additions based on tax positions related to current year	0.2	0.8	0.3
4	additions for tax positions of prior years	1.4	5.0	11.4
5	reductions for tax positions of prior years	-10.2 ( 10.2 )	-6.0 ( 6.0 )	-2.4 ( 2.4 )
6	reductions for tax positions resulting from lapse of statute of limitations	-0.6 ( 0.6 )	-0.2 ( 0.2 )	-1.3 ( 1.3 )
7	settlements	-13.9 ( 13.9 )	-1.5 ( 1.5 )	-20.7 ( 20.7 )
8	balance at end of year	$ 47.0	$ 70.1	$ 72.0

during 2015 , we settled tax matters in various states and puerto rico which reduced our gross unrecognized tax benefits by $ 13.9 million . during 2014 , we settled tax matters in various jurisdictions and reduced our gross unrecognized tax benefits by $ 1.5 million . during 2013 , we settled with the irs appeals division and the joint committee on taxation our 2009 and 2010 tax years . the resolution of these tax periods in addition to various state tax resolutions during the year reduced our gross unrecognized tax benefits by $ 20.7 million . included in our gross unrecognized tax benefits as of december 31 , 2015 and 2014 are $ 30.5 million and $ 45.6 million of unrecognized tax benefits ( net of the federal benefit on state matters ) that , if recognized , would affect our effective income tax rate in future periods . 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 recorded interest expense of approximately $ 1.2 million during 2015 and , in total as of december 31 , 2015 , have recognized a liability for penalties of $ 0.5 million and interest of $ 10.3 million . during 2014 , we accrued interest of approximately $ 1.5 million and , in total as of december 31 , 2014 , had recognized a liability for penalties of $ 0.5 million and interest of $ 18.7 million . during 2013 , we accrued interest of approximately $ 1.2 million and , in total as of december 31 , 2013 , had recognized a liability for penalties of $ 0.5 million and interest of $ 17.0 million . gross unrecognized benefits that we expect to settle in the following twelve months are in the range of $ 0 to $ 10 million ; however , it is reasonably possible that the amount of unrecognized tax benefits may either increase or decrease in the next twelve months . we are currently under examination or administrative review by state and local taxing authorities for various tax years . these state audits are ongoing . we believe the recorded liabilities for uncertain tax positions are adequate . however , a significant assessment against us in excess of the liabilities recorded could have a material adverse effect on our consolidated financial position , results of operations or cash flows. .

Previous questions in this conversation: what is the value of gross unrecognized tax benefits at the end of 2015?
Previous answers: 47.0
Question: what is the value at the end of 2014?
Answer: 70.1