page 29 of 98 in connection with the internal revenue service 2019s ( irs ) examination of ball 2019s consolidated income tax returns for the tax years 2000 through 2004 , the irs has proposed to disallow ball 2019s deductions of interest expense incurred on loans under a company-owned life insurance plan that has been in place for more than 20 years . ball believes that its interest deductions will be sustained as filed and , therefore , no provision for loss has been recorded . the total potential liability for the audit years 1999 through 2004 , unaudited year 2005 and an estimate of the impact on 2006 is approximately $ 31 million , excluding related interest . the irs has withdrawn its proposed adjustments for any penalties . see note 13 accompanying the consolidated financial statements within item 8 of this annual report . results of equity affiliates equity in the earnings of affiliates in 2006 is primarily attributable to our 50 percent ownership in packaging investments in the u.s . and brazil . earnings in 2004 included the results of a minority-owned aerospace business , which was sold in october 2005 , and a $ 15.2 million loss representing ball 2019s share of a provision for doubtful accounts relating to its 35 percent interest in sanshui jfp ( discussed above in 201cmetal beverage packaging , europe/asia 201d ) . after consideration of the prc loss , earnings were $ 14.7 million in 2006 compared to $ 15.5 million in 2005 and $ 15.8 million in 2004 . critical and significant accounting policies and new accounting pronouncements for information regarding the company 2019s critical and significant accounting policies , as well as recent accounting pronouncements , see note 1 to the consolidated financial statements within item 8 of this report . financial condition , liquidity and capital resources cash flows and capital expenditures cash flows from operating activities were $ 401.4 million in 2006 compared to $ 558.8 million in 2005 and $ 535.9 million in 2004 . management internally uses a free cash flow measure : ( 1 ) to evaluate the company 2019s operating results , ( 2 ) for planning purposes , ( 3 ) to evaluate strategic investments and ( 4 ) to evaluate the company 2019s ability to incur and service debt . free cash flow is not a defined term under u.s . generally accepted accounting principles , and it should not be inferred that the entire free cash flow amount is available for discretionary expenditures . the company defines free cash flow as cash flow from operating activities less additions to property , plant and equipment ( capital spending ) . free cash flow is typically derived directly from the company 2019s cash flow statements ; however , it may be adjusted for items that affect comparability between periods . an example of such an item included in 2006 is the property insurance proceeds for the replacement of the fire-damaged assets in our hassloch , germany , plant , which is included in capital spending amounts . based on this , our consolidated free cash flow is summarized as follows: .

Table:
( $ in millions ) | 2006 | 2005 | 2004
cash flows from operating activities | $ 401.4 | $ 558.8 | $ 535.9
capital spending | -279.6 ( 279.6 ) | -291.7 ( 291.7 ) | -196.0 ( 196.0 )
proceeds for replacement of fire-damaged assets | 61.3 | 2013 | 2013
free cash flow | $ 183.1 | $ 267.1 | $ 339.9
cash flows from operating activities in 2006 were negatively affected by higher cash pension funding and higher working capital levels compared to the prior year .
the higher working capital was a combination of higher than planned raw material inventory levels , higher income tax payments and higher accounts receivable balances , the latter resulting primarily from the repayment of a portion of the accounts receivable securitization program and late payments from customers in europe .
management expects the increase in working capital to be temporary and that working capital levels will return to normal levels by the end of the first half of 2007. .

Question: did cash flows from operating activities increase in 2006 compared to 2005?
Answer: no
Calculation: greater(401.4, 558.8)