Table:
| ($ in millions) |  |  |  |
| --- | --- | --- | --- |
|  | 2019 | 2018 | 2017 |
| Balance at January 1 | $6,759 | $ 7,031 | $3,740 |
| Additions based on tax positions related to the current year | 816 | 394 | 3,029 |
| Additions for tax positions of prior years | 779 | 1,201 | 803 |
| Reductions for tax positions of prior years (including impacts due to a lapse of statute) | (922) | (1,686) | (367) |
| Settlements | (286) | (181) | (174) |
| Balance at December 31 | $7,146 | $ 6,759 | $7,031 |
Paragraphs:
The amount of unrecognized tax benefits at December 31, 2019 increased by $387 million in 2019 to $7,146 million. A reconciliation of the beginning and ending amount of unrecognized tax benefits was as follows:
The additions to unrecognized tax benefits related to the current and prior years were primarily attributable to U.S. federal and state tax matters, as well as non-U.S. tax matters, including transfer pricing, credits and incentives. The settlements and reductions to unrecognized tax benefits for tax positions of prior years were primarily attributable to U.S. federal and state tax matters, non-U.S. audits and impacts due to lapse of statute of limitations.
The unrecognized tax benefits at December 31, 2019 of $7,146 million can be reduced by $584 million associated with timing adjustments, U.S. tax credits, potential transfer pricing adjustments and state income taxes. The net amount of $6,562 million, if recognized, would favorably affect the company’s effective tax rate. The net amounts at December 31, 2018 and 2017 were $6,041 million and $6,064 million, respectively.
Question:
What is the average of Settlements for the period 2018-19?
Answer: (-286+(-181)) / 2 = -233.5