Table:
|  | June 30, |  |
| --- | --- | --- |
|  | 2019 | 2018 |
|  | in millions) |  |
| Balance at beginning of year | $3.0 | $0.2 |
| Additions for current year tax positions | 1.5 | 1.2 |
| Additions for prior year tax positions | 11.5 | 1.7 |
| Reductions as a result of settlement with tax authority | (0.3) | (0.1) |
| Balance at end of year | $15.7 | $3.0 |
| Interest and penalties included in balance | $2.2 | $0.1 |
| Amount, if recognized, would impact the effective income tax rate | 10.0 | 1.8 |
| Amount that could be settled within the next year | 10.0 | 1.9 |
Paragraphs:
The Company had gross unrecognized tax benefits of $15.7 million and $3.0 million, as of June 30, 2019 and June 30, 2018, respectively. The Company recognizes interest and penalties related to uncertain tax positions in income tax expense.
The Company files income tax returns in various federal, state, and local jurisdictions including the United States, Canada, United Kingdom and France. In the normal course of business, the Company is subject to examination by taxing authorities throughout the world. With few exceptions, the Company is no longer subject to income tax examinations by tax authorities in major tax jurisdictions for years before 2014.
Question:
What is the average beginning balance for the years 2018 to 2019?
Answer: (3.0+0.2)/(2019-2018+1) = 1.6