notes to consolidated financial statements 2014 ( continued ) on historical trends and known economic and market conditions at the time of valuation . actual results may differ substantially from these assumptions . these differences may significantly impact future pension or retiree medical expenses . annual pension and retiree medical expense is principally the sum of three components : 1 ) increase in liability from interest ; less 2 ) expected return on plan assets ; and 3 ) other gains and losses as described below . the expected return on plan assets is calculated by applying an assumed long-term rate of return to the fair value of plan assets . in any given year , actual returns can differ significantly from the expected return . differences between the actual and expected return on plan assets are combined with gains or losses resulting from the revaluation of plan liabilities . plan liabilities are revalued annually , based on updated assumptions and infor- mation about the individuals covered by the plan . the combined gain or loss is generally expensed evenly over the remaining years that employees are expected to work . comprehensive income ( loss ) the company accounts for comprehensive income ( loss ) in accordance with the provisions of sfas no . 130 , 201creporting comprehensive income 201d ( 201csfas no . 130 201d ) . sfas no . 130 is a financial statement presentation standard that requires the company to disclose non-owner changes included in equity but not included in net income or loss . other items of comprehensive income ( loss ) presented in the financial statements consists of adjustments to the company 2019s minimum pension liability as follows ( in thousands ) : pension adjustments accumulated comprehensive .

Table: pension adjustments accumulated other comprehensive loss balance as of october 1 2004 $ -786 ( 786 ) $ -786 ( 786 ) change in period -351 ( 351 ) -351 ( 351 ) balance as of september 30 2005 -1137 ( 1137 ) -1137 ( 1137 ) change in period 538 538 balance as of september 29 2006 $ -599 ( 599 ) $ -599 ( 599 )

recently issued accounting pronouncements in november 2004 , the fasb issued sfas no . 151 , 201cinventory costs 2014 an amendment to apb no . 23 , chapter 4 201d ( 201csfas no . 151 201d ) . the amendments made by sfas no . 151 clarify that abnormal amounts of idle facility expense , freight , handling costs and wasted materials ( spoilage ) should be recognized as current-period charges and require the allocation of fixed production overheads to inventory based on the normal capacity of the production facilities . the guidance is effective for inventory costs incurred during fiscal years beginning after june 15 , 2005 . the company adopted sfas no . 151 on october 1 , 2005 and it did not have a material impact on its financial statements in fiscal 2006 . in december 2004 , the fasb issued sfas no . 153 , 201cexchanges of nonmonetary assets 2014 an amend- ment of apb opinion no . 29 201d ( 201csfas no . 153 201d ) . the guidance in apb opinion no . 29 , 201caccounting for nonmonetary transactions 201d ( 201capb no . 29 201d ) is based on the principle that exchanges of nonmonetary assets should be measured based on the fair value of the assets exchanged . the guidance in apb no . 29 , however , included certain exceptions to that principle . sfas no . 153 amends apb no . 29 to eliminate the exception for nonmonetary exchanges of similar productive assets and replaces it with a general exception for exchanges of nonmonetary assets that do not have commercial substance . sfas no . 153 is effective for such exchange transactions occurring in fiscal periods beginning after june 15 , 2005 . the company adopted sfas no . 153 on october 1 , 2005 and it did not have a material impact on its financial statements in fiscal 2006 . in may 2005 , the fasb issued sfas no . 154 , 201caccounting changes and error corrections 2014 a replacement of apb opinion no . 20 and fasb statement no . 3 201d ( 201csfas no . 154 201d ) . this statement replaces apb opinion no . 20 , 201caccounting changes 201d and fasb statement no . 3 , 201creporting accounting changes in interim financial statements 2014 an amendment of apb opinion no . 28 , 201d and also changes the .

Question: what is the percentage change in in the pension liability balance from 2004 to 2006?
Answer: 44.7%
Calculation: divide(351, 786)