{"pre_text": ["american tower corporation and subsidiaries notes to consolidated financial statements 2014 ( continued ) for the years ended december 31 , 2007 and 2006 , the company increased net deferred tax assets by $ 1.5 million and $ 7.2 million , respectively with a corresponding reduction of goodwill associated with the utilization of net operating and capital losses acquired in connection with the spectrasite , inc .", "merger .", "these deferred tax assets were assigned a full valuation allowance as part of the final spectrasite purchase price allocation in june 2006 , as evidence available at the time did not support that losses were more likely than not to be realized .", "the valuation allowance decreased from $ 308.2 million as of december 31 , 2006 to $ 88.2 million as of december 31 , 2007 .", "the decrease was primarily due to a $ 149.6 million reclassification to the fin 48 opening balance ( related to federal and state net operating losses acquired in connection with the spectrasite , inc .", "merger ) and $ 45.2 million of allowance reductions during the year ended december 31 , 2007 related to state net operating losses , capital loss expirations of $ 6.5 million and other items .", "the company 2019s deferred tax assets as of december 31 , 2007 and 2006 in the table above do not include $ 74.9 million and $ 31.0 million , respectively , of excess tax benefits from the exercises of employee stock options that are a component of net operating losses due to the adoption of sfas no .", "123r .", "total stockholders 2019 equity will be increased by $ 74.9 million if and when any such excess tax benefits are ultimately realized .", "basis step-up from corporate restructuring represents the tax effects of increasing the basis for tax purposes of certain of the company 2019s assets in conjunction with its spin-off from american radio systems corporation , its former parent company .", "at december 31 , 2007 , the company had net federal and state operating loss carryforwards available to reduce future federal and state taxable income of approximately $ 1.6 billion and $ 2.1 billion , respectively .", "if not utilized , the company 2019s net operating loss carryforwards expire as follows ( in thousands ) : ."], "post_text": ["as described in note 1 , the company adopted the provisions of fin 48 on january 1 , 2007 .", "as of january 1 , 2007 , the total amount of unrecognized tax benefits was $ 183.9 million of which $ 34.3 million would affect the effective tax rate , if recognized .", "as of december 31 , 2007 , the total amount of unrecognized tax benefits was $ 59.2 million , $ 23.0 million of which would affect the effective tax rate , if recognized .", "the company expects the unrecognized tax benefits to change over the next 12 months if certain tax matters ultimately settle with the applicable taxing jurisdiction during this timeframe .", "however , based on the status of these items and the amount of uncertainty associated with the outcome and timing of audit settlements , the ."], "table": [["years ended december 31,", "federal", "state"], ["2008 to 2012", "", "$ 294358"], ["2013 to 2017", "", "561608"], ["2018 to 2022", "$ 466747", "803201"], ["2023 to 2027", "1134060", "451874"], ["total", "$ 1600807", "$ 2111041"]], "table_ori": [["Years ended December 31,", "Federal", "State"], ["2008 to 2012", "", "$294,358"], ["2013 to 2017", "", "561,608"], ["2018 to 2022", "$466,747", "803,201"], ["2023 to 2027", "1,134,060", "451,874"], ["Total", "$1,600,807", "$2,111,041"]]}

Question: what is the change in balance of unrecognized tax benefits during 2007?
Evidence:
text_13: as of january 1 , 2007 , the total amount of unrecognized tax benefits was $ 183.9 million of which $ 34.3 million would affect the effective tax rate , if recognized .
text_14: as of december 31 , 2007 , the total amount of unrecognized tax benefits was $ 59.2 million , $ 23.0 million of which would affect the effective tax rate , if recognized .
Program: subtract(59.2, 183.9)
Answer:
str_answer: -124.7
exe_answer: -124.7