Table:
|  | 2019 | 2018 | 2017 |
| --- | --- | --- | --- |
| Unrecognized tax benefits, beginning of the year | $6,029 | $3,004 | $2,460 |
| Increases related to prior year tax position | — | 1,050 | — |
| Decreases related to prior year tax positions | (48) | — | (3) |
| Increases related to current year tax positions | 2,984 | 1,975 | 547 |
| Unrecognized tax benefits, end of year | $8,965 | 6,029 | 3,004 |
Paragraphs:
In accordance with ASC 740-10, Income Taxes, the Company has adopted the accounting policy that interest and penalties recognized are classified as part of its income taxes
The following shows the changes in the gross amount of unrecognized tax benefits as of December 31, 2019 (in thousands):
The Company does not anticipate that its total unrecognized tax benefits will significantly change due to settlement of examination or the expiration of statute of limitations during the next 12 months.
The Company files U.S. and foreign income tax returns with varying statutes of limitations. Due to the Company’s net carry-over of unused operating losses and tax credits, all years from 2003 forward remain subject to future examination by tax authorities
Question:
What is the percentage change in the unrecognized tax benefits, beginning of the year between 2017 and 2018?
Answer: (3004 - 2460)/2460  = 22.11