the following table summarizes the activity in our gross unrecognized tax benefits for the years ended december 31: .

Table:
 | 2009 | 2008 | 2007
balance at beginning of year | $ 611.9 | $ 23.2 | $ 56.4
additions due to the acquisition of allied | 13.3 | 582.9 | -
additions based on tax positions related to current year | 3.9 | 10.6 | 16.3
reductions for tax positions related to the current year | - | -5.1 ( 5.1 ) | -17.2 ( 17.2 )
additions for tax positions of prior years | 5.6 | 2.0 | 2.0
reductions for tax positions of prior years | -24.1 ( 24.1 ) | -1.3 ( 1.3 ) | -12.3 ( 12.3 )
reductions for tax positions resulting from lapse of statute of limitations | -0.5 ( 0.5 ) | -0.4 ( 0.4 ) | -0.4 ( 0.4 )
settlements | -367.9 ( 367.9 ) | - | -21.6 ( 21.6 )
balance at end of year | $ 242.2 | $ 611.9 | $ 23.2
new accounting guidance for business combinations is effective for our 2009 financial statements .
this new guidance significantly changes the treatment of acquired uncertain tax liabilities .
under previous guidance , changes in acquired uncertain tax liabilities were recognized through goodwill .
under this new guidance , subsequent changes in acquired unrecognized tax liabilities are recognized through the income tax provision .
as of december 31 , 2009 , $ 211.9 million of the $ 242.2 million of unrecognized tax benefits related to tax positions taken by allied prior to the merger .
included in the balance at december 31 , 2009 are approximately $ 217.6 million of unrecognized tax benefits ( net of the federal benefit on state issues ) that , if recognized , would affect the effective income tax rate in future periods .
during 2009 , we settled our outstanding tax dispute related to allied 2019s risk management companies ( see 2014 risk management companies ) with both the doj and the irs .
this settlement reduced our gross unrecognized tax benefits by approximately $ 299.6 million .
during 2009 , we also settled with the irs , through an accounting method change , our outstanding tax dispute related to intercompany insurance premiums paid to allied 2019s captive insurance company .
this settlement reduced our gross unrecognized tax benefits by approxi- mately $ 62.6 million .
in addition to these federal matters , we also resolved various state matters that , in the aggregate , reduced our gross unrecognized tax benefits during 2009 by approximately $ 5.8 million .
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 accrued interest of $ 24.5 million during 2009 and , in total as of december 31 , 2009 , have recognized a liability for penalties of $ 1.5 million and interest of $ 92.3 million .
during 2008 , we accrued penalties of $ 0.2 million and interest of $ 5.2 million and , in total at december 31 , 2008 , had recognized a liability for penalties of $ 88.1 million and interest of $ 180.0 million .
during 2007 , we accrued interest of $ 0.9 million and , in total at december 31 , 2007 , had recognized a liability for penalties and interest of $ 5.5 million .
the decrease in accrued interest and penalties between 2009 and 2008 was driven mainly by the settlements discussed previously .
however , the current year interest expense increased due to the accrual of a full twelve months of interest expense on allied 2019s acquired uncertain tax positions versus only one month of accrued interest expense recorded in 2008 .
gross unrecognized tax benefits that we expect to settle in the following twelve months are in the range of $ 10.0 million to $ 20.0 million .
it is reasonably possible that the amount of unrecognized tax benefits will increase or decrease in the next twelve months .
republic services , inc .
and subsidiaries notes to consolidated financial statements , continued .

Question: as of december 31 , 2009 , what was the percent unrecognized tax benefits related to tax positions taken by allied prior to the merger .
Answer: 87.5%
Calculation: divide(211.9, 242.2)