arconic and its subsidiaries file income tax returns in the u.s . federal jurisdiction and various states and foreign jurisdictions . with a few minor exceptions , arconic is no longer subject to income tax examinations by tax authorities for years prior to 2006 . all u.s . tax years prior to 2016 have been audited by the internal revenue service . various state and foreign jurisdiction tax authorities are in the process of examining arconic 2019s income tax returns for various tax years through 2015 . a reconciliation of the beginning and ending amount of unrecognized tax benefits ( excluding interest and penalties ) was as follows: .

2016: balance at beginning of year: 18
additions for tax positions of the current year: 12
additions for tax positions of prior years: -
reductions for tax positions of prior years: -
settlements with tax authorities: -1
expiration of the statute of limitations: -1
foreign currency translation: -
balance at end of year: 28
2015: balance at beginning of year: 7
additions for tax positions of the current year: -
additions for tax positions of prior years: 14
reductions for tax positions of prior years: -2
settlements with tax authorities: -
expiration of the statute of limitations: -1
foreign currency translation: -
balance at end of year: 18
2014: balance at beginning of year: 8
additions for tax positions of the current year: -
additions for tax positions of prior years: 4
reductions for tax positions of prior years: -3
settlements with tax authorities: -1
expiration of the statute of limitations: -
foreign currency translation: -1
balance at end of year: 7

for all periods presented , a portion of the balance at end of year pertains to state tax liabilities , which are presented before any offset for federal tax benefits . the effect of unrecognized tax benefits , if recorded , that would impact the annual effective tax rate for 2016 , 2015 , and 2014 would be approximately 6% ( 6 % ) , 7% ( 7 % ) , and 4% ( 4 % ) , respectively , of pretax book income . arconic does not anticipate that changes in its unrecognized tax benefits will have a material impact on the statement of consolidated operations during 2017 ( see tax in note l for a matter for which no reserve has been recognized ) . it is arconic 2019s policy to recognize interest and penalties related to income taxes as a component of the provision for income taxes on the accompanying statement of consolidated operations . in 2016 , 2015 , and 2014 , arconic did not recognize any interest or penalties . due to the expiration of the statute of limitations , settlements with tax authorities , and refunded overpayments , arconic recognized interest income of $ 1 in 2015 but did not recognize any interest income in 2016 or 2014 . as of december 31 , 2016 and 2015 , the amount accrued for the payment of interest and penalties was $ 2 and $ 1 , respectively . s . receivables sale of receivables programs arconic has an arrangement with three financial institutions to sell certain customer receivables without recourse on a revolving basis . the sale of such receivables is completed through the use of a bankruptcy remote special purpose entity , which is a consolidated subsidiary of arconic . this arrangement provides for minimum funding of $ 200 up to a maximum of $ 400 for receivables sold . on march 30 , 2012 , arconic initially sold $ 304 of customer receivables in exchange for $ 50 in cash and $ 254 of deferred purchase price under this arrangement . arconic has received additional net cash funding of $ 300 for receivables sold ( $ 1758 in draws and $ 1458 in repayments ) since the program 2019s inception , including $ 100 ( $ 500 in draws and $ 400 in repayments ) in 2016 . no draws or repayments occurred in 2015 . as of december 31 , 2016 and 2015 , the deferred purchase price receivable was $ 83 and $ 249 , respectively , which was included in other receivables on the accompanying consolidated balance sheet . the deferred purchase price receivable is reduced as collections of the underlying receivables occur ; however , as this is a revolving program , the sale of new receivables will result in an increase in the deferred purchase price receivable . the net change in the deferred purchase price receivable was reflected in the ( increase ) decrease in receivables line item on the accompanying statement of consolidated cash flows . this activity is reflected as an operating cash flow because the related customer receivables are the result of an operating activity with an insignificant , short-term interest rate risk. .

Questions:
what was the difference in the deferred purchase price receivables from 2015 to 2016?
what was the value in 2015?
what is the difference divided by the 2015 value?

Answers:
-166
249
-66.67%