three-year period determined by reference to the ownership of persons holding five percent ( 5% ( 5 % ) ) or more of that company 2019s equity securities . if a company undergoes an ownership change as defined by i.r.c . section 382 , the company 2019s ability to utilize its pre-change nol carryforwards to offset post-change income may be limited . the company believes that the limitation imposed by i.r.c . section 382 generally should not preclude use of its federal nol carryforwards , assuming the company has sufficient taxable income in future carryforward periods to utilize those nol carryforwards . the company 2019s federal nol carryforwards do not begin expiring until 2028 . at december 31 , 2014 and 2013 , the company had state nols of $ 542705 and $ 628049 , respectively , a portion of which are offset by a valuation allowance because the company does not believe these nols are more likely than not to be realized . the state nol carryforwards will expire between 2015 and 2033 . at december 31 , 2014 and 2013 , the company had canadian nol carryforwards of $ 6498 and $ 6323 , respectively . the majority of these carryforwards are offset by a valuation allowance because the company does not believe these nols are more likely than not to be realized . the canadian nol carryforwards will expire between 2015 and 2033 . the company had capital loss carryforwards for federal income tax purposes of $ 3844 at december 31 , 2014 and 2013 . the company has recognized a full valuation allowance for the capital loss carryforwards because the company does not believe these losses are more likely than not to be recovered . the company files income tax returns in the united states federal jurisdiction and various state and foreign jurisdictions . with few exceptions , the company is no longer subject to u.s . federal , state or local or non-u.s . income tax examinations by tax authorities for years before 2008 . for u.s . federal , tax year 2011 is also closed . the company has state income tax examinations in progress and does not expect material adjustments to result . the patient protection and affordable care act ( the 201cppaca 201d ) became law on march 23 , 2010 , and the health care and education reconciliation act of 2010 became law on march 30 , 2010 , which makes various amendments to certain aspects of the ppaca ( together , the 201cacts 201d ) . the ppaca effectively changes the tax treatment of federal subsidies paid to sponsors of retiree health benefit plans that provide a benefit that is at least actuarially equivalent to the benefits under medicare part d . the acts effectively make the subsidy payments taxable in tax years beginning after december 31 , 2012 and as a result , the company followed its original accounting for the underfunded status of the other postretirement benefits for the medicare part d adjustment and recorded a reduction in deferred tax assets and an increase in its regulatory assets amounting to $ 6348 and $ 6241 at december 31 , 2014 and 2013 , respectively . the following table summarizes the changes in the company 2019s gross liability , excluding interest and penalties , for unrecognized tax benefits: .

Table: balance at january 1 2013 $ 180993 increases in current period tax positions 27229 decreases in prior period measurement of tax positions -30275 ( 30275 ) balance at december 31 2013 $ 177947 increases in current period tax positions 53818 decreases in prior period measurement of tax positions -36528 ( 36528 ) balance at december 31 2014 $ 195237

the total balance in the table above does not include interest and penalties of $ 157 and $ 242 as of december 31 , 2014 and 2013 , respectively , which is recorded as a component of income tax expense . the .

Question: by how much did company 2019s gross liability , excluding interest and penalties , for unrecognized tax benefits increase from 2014 to 2014?
Answer: 9.7%
Calculation: divide(subtract(195237, 177947), 177947)