domestic utility companies and system energy notes to respective financial statements protested the disallowance of these deductions to the office of irs appeals . entergy expects to receive a notice of deficiency in 2005 for this item , and plans to vigorously contest this matter . entergy believes that the contingency provision established in its financial statements sufficiently covers the risk associated with this item . mark to market of certain power contracts in 2001 , entergy louisiana changed its method of accounting for tax purposes related to its wholesale electric power contracts . the most significant of these is the contract to purchase power from the vidalia hydroelectric project . the new tax accounting method has provided a cumulative cash flow benefit of approximately $ 790 million as of december 31 , 2004 . the related irs interest exposure is $ 93 million at december 31 , 2004 . this benefit is expected to reverse in the years 2005 through 2031 . the election did not reduce book income tax expense . the timing of the reversal of this benefit depends on several variables , including the price of power . due to the temporary nature of the tax benefit , the potential interest charge represents entergy's net earnings exposure . entergy louisiana's 2001 tax return is currently under examination by the irs , though no adjustments have yet been proposed with respect to the mark to market election . entergy believes that the contingency provision established in its financial statements will sufficiently cover the risk associated with this issue . cashpoint bankruptcy ( entergy arkansas , entergy gulf states , entergy louisiana , entergy mississippi , and entergy new orleans ) in 2003 the domestic utility companies entered an agreement with cashpoint network services ( cashpoint ) under which cashpoint was to manage a network of payment agents through which entergy's utility customers could pay their bills . the payment agent system allows customers to pay their bills at various commercial or governmental locations , rather than sending payments by mail . approximately one-third of entergy's utility customers use payment agents . on april 19 , 2004 , cashpoint failed to pay funds due to the domestic utility companies that had been collected through payment agents . the domestic utility companies then obtained a temporary restraining order from the civil district court for the parish of orleans , state of louisiana , enjoining cashpoint from distributing funds belonging to entergy , except by paying those funds to entergy . on april 22 , 2004 , a petition for involuntary chapter 7 bankruptcy was filed against cashpoint by other creditors in the united states bankruptcy court for the southern district of new york . in response to these events , the domestic utility companies expanded an existing contract with another company to manage all of their payment agents . the domestic utility companies filed proofs of claim in the cashpoint bankruptcy proceeding in september 2004 . although entergy cannot precisely determine at this time the amount that cashpoint owes to the domestic utility companies that may not be repaid , it has accrued an estimate of loss based on current information . if no cash is repaid to the domestic utility companies , an event entergy does not believe is likely , the current estimates of maximum exposure to loss are approximately as follows : amount ( in millions ) .

Table:
 | amount ( in millions )
entergy arkansas | $ 1.8
entergy gulf states | $ 7.7
entergy louisiana | $ 8.8
entergy mississippi | $ 4.3
entergy new orleans | $ 2.4
environmental issues ( entergy gulf states ) entergy gulf states has been designated as a prp for the cleanup of certain hazardous waste disposal sites .
as of december 31 , 2004 , entergy gulf states does not expect the remaining clean-up costs to exceed its recorded liability of $ 1.5 million for the remaining sites at which the epa has designated entergy gulf states as a prp. .

Question: what are the current estimates of maximum exposure to loss for entergy louisiana as a percentage of the cumulative cash flow benefit?
Answer: 1.11%
Calculation: divide(8.8, 790)