{"pre_text": ["page 30 of 94 are included in capital spending amounts .", "another example is the company 2019s decision in 2007 to contribute an additional $ 44.5 million ( $ 27.3 million ) to its pension plans as part of its overall debt reduction plan .", "based on this , our consolidated free cash flow is summarized as follows: ."], "post_text": ["based on information currently available , we estimate cash flows from operating activities for 2008 to be approximately $ 650 million , capital spending to be approximately $ 350 million and free cash flow to be in the $ 300 million range .", "capital spending of $ 259.9 million ( net of $ 48.6 million in insurance recoveries ) in 2007 was below depreciation and amortization expense of $ 281 million .", "we continue to invest capital in our best performing operations , including projects to increase custom can capabilities , improve beverage can and end making productivity and add more beverage can capacity in europe , as well as expenditures in the aerospace and technologies segment .", "of the $ 350 million of planned capital spending for 2008 , approximately $ 180 million will be spent on top-line sales growth projects .", "debt facilities and refinancing interest-bearing debt at december 31 , 2007 , decreased $ 93.1 million to $ 2358.6 million from $ 2451.7 million at december 31 , 2006 .", "the 2007 debt decrease from 2006 was primarily attributed to debt payments offset by higher foreign exchange rates .", "at december 31 , 2007 , $ 705 million was available under the company 2019s multi-currency revolving credit facilities .", "the company also had $ 345 million of short-term uncommitted credit facilities available at the end of the year , of which $ 49.7 million was outstanding .", "on october 13 , 2005 , ball refinanced its senior secured credit facilities and during the third and fourth quarters of 2005 , ball redeemed its 7.75% ( 7.75 % ) senior notes due august 2006 primarily through the drawdown of funds under the new credit facilities .", "the refinancing and redemption resulted in a pretax debt refinancing charge of $ 19.3 million ( $ 12.3 million after tax ) to reflect the call premium associated with the senior notes and the write off of unamortized debt issuance costs .", "the company has a receivables sales agreement that provides for the ongoing , revolving sale of a designated pool of trade accounts receivable of ball 2019s north american packaging operations , up to $ 250 million .", "the agreement qualifies as off-balance sheet financing under the provisions of statement of financial accounting standards ( sfas ) no .", "140 , as amended by sfas no .", "156 .", "net funds received from the sale of the accounts receivable totaled $ 170 million and $ 201.3 million at december 31 , 2007 and 2006 , respectively , and are reflected as a reduction of accounts receivable in the consolidated balance sheets .", "the company was not in default of any loan agreement at december 31 , 2007 , and has met all payment obligations .", "the u.s .", "note agreements , bank credit agreement and industrial development revenue bond agreements contain certain restrictions relating to dividends , investments , financial ratios , guarantees and the incurrence of additional indebtedness .", "additional details about the company 2019s receivables sales agreement and debt are available in notes 7 and 13 , respectively , accompanying the consolidated financial statements within item 8 of this report. ."], "table": [["( $ in millions )", "2007", "2006", "2005"], ["cash flows from operating activities", "$ 673.0", "$ 401.4", "$ 558.8"], ["incremental pension funding net of tax", "27.3", "2013", "2013"], ["capital spending", "-308.5 ( 308.5 )", "-279.6 ( 279.6 )", "-291.7 ( 291.7 )"], ["proceeds for replacement of fire-damaged assets", "48.6", "61.3", "2013"], ["free cash flow", "$ 440.4", "$ 183.1", "$ 267.1"]], "table_ori": [["($ in millions)", "2007", "2006", "2005"], ["Cash flows from operating activities", "$673.0", "$401.4", "$558.8"], ["Incremental pension funding, net of tax", "27.3", "–", "–"], ["Capital spending", "(308.5)", "(279.6)", "(291.7)"], ["Proceeds for replacement of fire-damaged assets", "48.6", "61.3", "–"], ["Free cash flow", "$440.4", "$183.1", "$267.1"]]}

Question: what is the percentage change in cash flow from operating activities from 2006 to 2007?
Evidence:
table_1: ( $ in millions ) the cash flows from operating activities of 2007 is $ 673.0 ; the cash flows from operating activities of 2006 is $ 401.4 ; the cash flows from operating activities of 2005 is $ 558.8 ;
Program: subtract(673.0, 401.4), divide(#0, 401.4)
Answer:
str_answer: 67.7%
exe_answer: 0.67663