republic services , inc . notes to consolidated financial statements 2014 ( continued ) the following table summarizes the activity in our gross unrecognized tax benefits for the years ended december 31: .

2015: balance at beginning of year: 70.1
additions based on tax positions related to current year: 0.2
additions for tax positions of prior years: 1.4
reductions for tax positions of prior years: -10.2
reductions for tax positions resulting from lapse of statute of limitations: -0.6
settlements: -13.9
balance at end of year: 47
2014: balance at beginning of year: 72
additions based on tax positions related to current year: 0.8
additions for tax positions of prior years: 5
reductions for tax positions of prior years: -6
reductions for tax positions resulting from lapse of statute of limitations: -0.2
settlements: -1.5
balance at end of year: 70.1
2013: balance at beginning of year: 84.7
additions based on tax positions related to current year: 0.3
additions for tax positions of prior years: 11.4
reductions for tax positions of prior years: -2.4
reductions for tax positions resulting from lapse of statute of limitations: -1.3
settlements: -20.7
balance at end of year: 72

during 2015 , we settled tax matters in various states and puerto rico which reduced our gross unrecognized tax benefits by $ 13.9 million . during 2014 , we settled tax matters in various jurisdictions and reduced our gross unrecognized tax benefits by $ 1.5 million . during 2013 , we settled with the irs appeals division and the joint committee on taxation our 2009 and 2010 tax years . the resolution of these tax periods in addition to various state tax resolutions during the year reduced our gross unrecognized tax benefits by $ 20.7 million . included in our gross unrecognized tax benefits as of december 31 , 2015 and 2014 are $ 30.5 million and $ 45.6 million of unrecognized tax benefits ( net of the federal benefit on state matters ) that , if recognized , would affect our effective income tax rate in future periods . we recognize interest and penalties as incurred within the provision for income taxes in our consolidated statements of income . related to the unrecognized tax benefits previously noted , we recorded interest expense of approximately $ 1.2 million during 2015 and , in total as of december 31 , 2015 , have recognized a liability for penalties of $ 0.5 million and interest of $ 10.3 million . during 2014 , we accrued interest of approximately $ 1.5 million and , in total as of december 31 , 2014 , had recognized a liability for penalties of $ 0.5 million and interest of $ 18.7 million . during 2013 , we accrued interest of approximately $ 1.2 million and , in total as of december 31 , 2013 , had recognized a liability for penalties of $ 0.5 million and interest of $ 17.0 million . gross unrecognized benefits that we expect to settle in the following twelve months are in the range of $ 0 to $ 10 million ; however , it is reasonably possible that the amount of unrecognized tax benefits may either increase or decrease in the next twelve months . we are currently under examination or administrative review by state and local taxing authorities for various tax years . these state audits are ongoing . we believe the recorded liabilities for uncertain tax positions are adequate . however , a significant assessment against us in excess of the liabilities recorded could have a material adverse effect on our consolidated financial position , results of operations or cash flows. .

Questions:
what is the value of gross unrecognized tax benefits at the end of 2015?
what is the value at the end of 2014?
what is the 2015 value less the 2014?
what is the net change over the 2014 value?

Answers:
47.0
70.1
-23.1
-32.9%