we recorded liabilities for certain litigation settlements in prior periods . total liabilities for litigation settlements changed from december 31 , 2006 , as follows : ( in millions ) .

Table:
balance as of december 31 2006 | $ 477
provision for litigation settlements ( note 20 ) | 3
interest accretion on u.s . merchant lawsuit | 38
payments | -114 ( 114 )
balance as of december 31 2007 | $ 404
provision for discover settlement | 863
provision for american express settlement | 1649
provision for other litigation settlements | 6
interest accretion on u.s . merchant lawsuit | 33
interest accretion on american express settlement | 44
payments on american express settlement | -300 ( 300 )
payments on discover settlement | -863 ( 863 )
payment on u.s . merchant lawsuit | -100 ( 100 )
other payments and accretion | -1 ( 1 )
balance as of december 31 2008 | $ 1736
* note that table may not sum due to rounding .
contribution expense 2014foundation in may 2006 , in conjunction with our initial public offering ( 201cipo 201d ) , we issued 13496933 shares of our class a common stock as a donation to the foundation that is incorporated in canada and controlled by directors who are independent of us and our customers .
the foundation builds on mastercard 2019s existing charitable giving commitments by continuing to support programs and initiatives that help children and youth to access education , understand and utilize technology , and develop the skills necessary to succeed in a diverse and global work force .
the vision of the foundation is to make the economy work for everybody by advancing innovative programs in areas of microfinance and youth education .
in connection with the donation of the class a common stock , we recorded an expense of $ 395 million which was equal to the aggregate value of the shares we donated .
in both 2007 and 2006 , we recorded expenses of $ 20 million for cash donations we made to the foundation , completing our intention , announced at the time of the ipo , to donate approximately $ 40 million in cash to the foundation in support of its operating expenses and charitable disbursements for the first four years of its operations .
we may make additional cash contributions to the foundation in the future .
the cash and stock donations to the foundation are generally not deductible by mastercard for tax purposes .
as a result of this difference between the financial statement and tax treatments of the donations , our effective income tax rate for the year ended december 31 , 2006 is significantly higher than our effective income tax rates for 2007 and 2008 .
depreciation and amortization depreciation and amortization expenses increased $ 14 million in 2008 and decreased $ 2 million in 2007 .
the increase in depreciation and amortization expense in 2008 is primarily due to increased investments in leasehold and building improvements , data center equipment and capitalized software .
the decrease in depreciation and amortization expense in 2007 was primarily related to certain assets becoming fully depreciated .
depreciation and amortization will increase as we continue to invest in leasehold and building improvements , data center equipment and capitalized software. .

Question: what is the net change in the balance of total liabilities for litigation settlements during 2007?
Answer: -73
Calculation: subtract(404, 477)