Table:
| ($ in millions) |  |  |  |
| --- | --- | --- | --- |
| For the year ended December 31: | 2019 | 2018 | 2017 |
| RSUs |  |  |  |
| Granted | $674 | $583 | $484 |
| Vested | 428 | 381 | 463 |
| PSUs |  |  |  |
| Granted | $164 | $118 | $113 |
| Vested | 118 | 101 | 51 |
Paragraphs:
The total fair value of RSUs and PSUs granted and vested during the years ended December 31, 2019, 2018 and 2017 were as follows:
As of December 31, 2019, there was $1.1 billion of unrecognized compensation cost related to non-vested RSUs, which will be recognized on a straight-line basis over the remaining weighted average contractual term of approximately 2.5 years.
In connection with vesting and release of RSUs and PSUs, the tax benefits realized by the company for the years ended December 31, 2019, 2018 and 2017 were $131 million, $117 million and $180 million, respectively.
Question:
What is the percentage increase / (decrease) in PSUs granted from 2018 to 2019?
Answer: 164 / 118 - 1 = 38.98