adobe systems incorporated notes to consolidated financial statements ( continued ) accounting for uncertainty in income taxes during fiscal 2013 and 2012 , our aggregate changes in our total gross amount of unrecognized tax benefits are summarized as follows ( in thousands ) : .

2013: beginning balance: 160468
gross increases in unrecognized tax benefits 2013 prior year tax positions: 20244
gross increases in unrecognized tax benefits 2013 current year tax positions: 16777
settlements with taxing authorities: -55851
lapse of statute of limitations: -4066
foreign exchange gains and losses: -1474
ending balance: 136098
2012: beginning balance: 163607
gross increases in unrecognized tax benefits 2013 prior year tax positions: 1038
gross increases in unrecognized tax benefits 2013 current year tax positions: 23771
settlements with taxing authorities: -1754
lapse of statute of limitations: -25387
foreign exchange gains and losses: -807
ending balance: 160468

as of november 29 , 2013 , the combined amount of accrued interest and penalties related to tax positions taken on our tax returns and included in non-current income taxes payable was approximately $ 11.4 million . we file income tax returns in the u.s . on a federal basis and in many u.s . state and foreign jurisdictions . we are subject to the continual examination of our income tax returns by the irs and other domestic and foreign tax authorities . our major tax jurisdictions are the u.s. , ireland and california . for california , ireland and the u.s. , the earliest fiscal years open for examination are 2005 , 2006 and 2010 , respectively . we regularly assess the likelihood of outcomes resulting from these examinations to determine the adequacy of our provision for income taxes and have reserved for potential adjustments that may result from the current examinations . we believe such estimates to be reasonable ; however , there can be no assurance that the final determination of any of these examinations will not have an adverse effect on our operating results and financial position . in july 2013 , a u.s . income tax examination covering our fiscal years 2008 and 2009 was completed . our accrued tax and interest related to these years was $ 48.4 million and was previously reported in long-term income taxes payable . we settled the tax obligation resulting from this examination with cash and income tax assets totaling $ 41.2 million , and the resulting $ 7.2 million income tax benefit was recorded in the third quarter of fiscal 2013 . the timing of the resolution of income tax examinations is highly uncertain as are the amounts and timing of tax payments that are part of any audit settlement process . these events could cause large fluctuations in the balance sheet classification of current and non-current assets and liabilities . we believe that within the next 12 months , it is reasonably possible that either certain audits will conclude or statutes of limitations on certain income tax examination periods will expire , or both . given the uncertainties described above , we can only determine a range of estimated potential decreases in underlying unrecognized tax benefits ranging from $ 0 to approximately $ 5 million . note 10 . restructuring fiscal 2011 restructuring plan in the fourth quarter of fiscal 2011 , we initiated a restructuring plan consisting of reductions in workforce and the consolidation of facilities in order to better align our resources around our digital media and digital marketing strategies . during fiscal 2013 , we continued to implement restructuring activities under this plan . total costs incurred to date and expected to be incurred for closing redundant facilities are $ 12.2 million as all facilities under this plan have been exited as of november 29 , 2013 . other restructuring plans other restructuring plans include other adobe plans and other plans associated with certain of our acquisitions that are substantially complete . we continue to make cash outlays to settle obligations under these plans , however the current impact to our consolidated financial statements is not significant . our other restructuring plans primarily consist of the 2009 restructuring plan , which was implemented in the fourth quarter of fiscal 2009 , in order to appropriately align our costs in connection with our fiscal 2010 operating plan. .

Questions:
what is the ending balance of the total gross amount of unrecognized tax benefits in 2013?
what about in 2012?
what is the net change during 2013?
what percentage change does this represent?

Answers:
136098
160468
-24370
-15.2%