December 31,
2019
2018
2017
Unrecognized tax benefits at January 1,   
(7,113 )   
(7,419 )   
(6,938 ) 
Gross amount of increases in unrecognized tax benefits as a
result of tax positions taken during a prior period
(2,428 )     
(873 )     
(789 ) 
Gross amount of decreases in unrecognized tax benefits as a Gross amount of decreases in unrecognized tax benefits as a result of tax positions taken during a prior period
445
233
145
Gross amount of increases in unrecognized tax benefits as a
result of tax positions taken during the current period
(2,489 )     
(78 )     
-
Reductions to unrecognized tax benefits relating to settlements with taxing authorities
-
349
-
Reductions to unrecognized tax benefits as a result of a lapse of the applicable statute of limitations
346
675
163
Unrecognized tax benefits at December 31,   
(11,239 )   
(7,113 )   
(7,419 ) 

text: A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows for the years ended December 31,
2019, 2018 and 2017 (in thousands):
text: Our unrecognized tax benefits totaled $11.2 million and $7.1 million as of December 31, 2019 and 2018, respectively. Included in these amounts are unrecognized tax benefits totaling $10.2 million and $5.4 million as of December 31, 2019 and 2018, respectively, which, if recognized, would affect the effective tax rate.
these amounts are unrecognized tax benefits totaling $10.2 million and $5.4 million as of December 31, 2019 and 2018, respectively,
which, if recognized, would affect the effective tax rate.
text: We recognize potential accrued interest and penalties related to unrecognized tax benefits within our global operations in income tax expense. For the years ended December 31, 2019, 2018 and 2017, the Company recognized the following income tax expense: $0.5 million, $0.5 million, and $0.3 million, respectively, for the potential payment of interest and penalties. Accrued interest and penalties were $1.7 million and $2.1 million for the years ended December 31, 2019 and 2018. We conduct business globally and, as a result, files income tax returns in the United State federal jurisdiction and in many state and foreign jurisdictions. We are generally no longer subject to U.S. federal, state, and local, or non-US income tax examinations for the years before 2012. Due to the expiration of statutes of limitations in multiple jurisdictions globally during 2020, the Company anticipates it is reasonably possible that unrecognized tax benefits may decrease by $3.1 million.

Questions:
question: What is the unrecognised tax benefits as of December 31, 2019?
answer: 11.2
scale: million
question: What is the reason for unrecognised tax benefits decreasing by 3.1 million in 2020?
answer: Due to the expiration of statutes of limitations in multiple jurisdictions globally
question: What is the recognised income tax expense in 2017?
answer: 0.3
scale: million
question: What is the change in unrecognised tax benefits between December 31, 2019 and 2018?
answer: 4126
derivation: 11,239-7,113
scale: thousand
question: What is the change in unrecognized tax benefits between the start and end of 2017?
answer: 481
derivation: 7,419-6,938
scale: thousand
question: What is the change in unrecognised tax benefits between 2019 and 2017 year end?
answer: 3820
derivation: 11,239-7,419
scale: thousand