table of contents notes to consolidated financial statements of american airlines , inc . american files its tax returns as prescribed by the tax laws of the jurisdictions in which it operates . american 2019s 2004 through 2013 tax years are still subject to examination by the internal revenue service . various state and foreign jurisdiction tax years remain open to examination and american is under examination , in administrative appeals , or engaged in tax litigation in certain jurisdictions . american believes that the effect of additional assessments will be immaterial to its consolidated financial statements . american has an unrecognized tax benefit of approximately $ 5 million , which did not change during the twelve months ended december 31 , 2014 . changes in the unrecognized tax benefit have no impact on the effective tax rate due to the existence of the valuation allowance . accrued interest on tax positions is recorded as a component of interest expense but was not significant at december 31 , 2014 . the reconciliation of the beginning and ending amounts of unrecognized tax benefit are ( in millions ) : .

Table: 2014 2013 unrecognized tax benefit at january 1 $ 5 $ 5 no activity 2014 2014 unrecognized tax benefit at december 31 $ 5 $ 5

american estimates that the unrecognized tax benefit will be realized within the next twelve months . 8 . risk management and financial instruments american 2019s economic prospects are heavily dependent upon two variables it cannot control : the health of the economy and the price of fuel . due to the discretionary nature of business and leisure travel spending , airline industry revenues are heavily influenced by the condition of the u.s . economy and economies in other regions of the world . unfavorable conditions in these broader economies have resulted , and may result in the future , in decreased passenger demand for air travel and changes in booking practices , both of which in turn have had , and may have in the future , a strong negative effect on american 2019s revenues . in addition , during challenging economic times , actions by our competitors to increase their revenues can have an adverse impact on american 2019s revenues . american 2019s operating results are materially impacted by changes in the availability , price volatility and cost of aircraft fuel , which represents one of the largest single cost items in american 2019s business . because of the amount of fuel needed to operate american 2019s business , even a relatively small increase in the price of fuel can have a material adverse aggregate effect on american 2019s operating results and liquidity . jet fuel market prices have fluctuated substantially over the past several years and prices continued to be volatile in 2014 . these factors could impact american 2019s results of operations , financial performance and liquidity . ( a ) fuel price risk management during the second quarter of 2014 , american sold its portfolio of fuel hedging contracts that were scheduled to settle on or after june 30 , 2014 . american has not entered into any transactions to hedge its fuel consumption since december 9 , 2013 and , accordingly , as of december 31 , 2014 , american did not have any fuel hedging contracts outstanding . as such , and assuming american does not enter into any future transactions to hedge its fuel consumption , american will continue to be fully exposed to fluctuations in fuel prices . american 2019s current policy is not to enter into transactions to hedge its fuel consumption , although american reviews that policy from time to time based on market conditions and other factors. .

Question: what was the unrecognized tax benefit at december 31 , 2013?
Answer: $ 5
Calculation: multiply(5, 1)