Table:
|  | Year Ended | Year Ended | Year Ended |
| --- | --- | --- | --- |
|  | December 31, | December 31, | December 31, |
|  | 2019 | 2018 | 2017 |
|  | $ | $ | $ |
| Balance of unrecognized tax benefits as at January 1 | 40,556 | 31,061 | 19,492 |
| Increases for positions related to the current year | 5,829 | 9,297 | 2,631 |
| Changes for positions taken in prior years | 19,119 | 981 | 3,475 |
| Decreases related to statute of limitations | (2,546) | (783) | (1,562) |
| Increase due to acquisition of TIL | — | — | 8,528 |
| Decrease due to deconsolidation of Altera | — | — | (1,503) |
| Balance of unrecognized tax benefits as at December 31 | 62,958 | 40,556 | 31,061 |
Paragraphs:
The following is a roll-forward of the Company’s uncertain tax positions, recorded in other long-term liabilities, from January 1, 2017 to December 31, 2019:
The majority of the net increase for positions relates to the potential tax on freight income on changes for positions taken in prior years and an increased number of voyages for the year ended December 31, 2019.
The Company recognizes interest and penalties related to uncertain tax positions in income tax expense. The interest and penalties on unrecognized tax benefits are included in the roll-forward schedule above, and are increases of approximately $13.2 million, $9.2 million and $6.4 million in 2019, 2018 and 2017, respectively.
Question:
What is the increase/ (decrease) in Balance of unrecognized tax benefits as at January 1 from December 31, 2019 to December 31, 2018?
Answer: 40556-31061 = 9495