48 of 93 adjustment to net income during the first quarter of 2003 of approximately $ 2 million .
this adjustment represents cumulative depreciation and accretion that would have been recognized through the date of adoption of sfas no .
143 had the statement been applied to the company 2019s existing asset retirement obligations at the time they were initially incurred .
the following table reconciles changes in the company 2019s asset retirement liability for fiscal 2003 ( in millions ) : .

Asset retirement liability recorded at September 29, 2002
$5.5
Additional asset retirement obligations recognized
0.5
Accretion recognized
1.2
Asset retirement liability as of September 27, 2003
$7.2

long-lived assets including goodwill and other acquired intangible assets the company reviews property , plant , and equipment and certain identifiable intangibles , excluding goodwill , for impairment whenever events or changes in circumstances indicate the carrying amount of an asset may not be recoverable .
recoverability of these assets is measured by comparison of its carrying amount to future undiscounted cash flows the assets are expected to generate .
if property , plant , and equipment and certain identifiable intangibles are considered to be impaired , the impairment to be recognized equals the amount by which the carrying value of the assets exceeds its fair market value .
for the three years ended september 27 , 2003 , the company has made no material adjustments to its long-lived assets , except those made in connection with the restructuring actions described in note 5 .
the company adopted sfas no .
142 , goodwill and other intangible assets , in the first quarter of fiscal 2002 .
sfas no .
142 requires that goodwill and intangible assets with indefinite useful lives no longer be amortized , but instead be tested for impairment at least annually or sooner whenever events or changes in circumstances indicate that they may be impaired .
prior to fiscal 2002 , goodwill was amortized using the straight-line method over its estimated useful life .
the company completed its transitional goodwill impairment test as of october 1 , 2001 , and its annual goodwill impairment tests at august 30 , 2003 and august 30 , 2002 , respectively , and found no impairment .
the company established reporting units based on its current reporting structure .
for purposes of testing goodwill for impairment , goodwill has been allocated to these reporting units to the extent it relates to each reporting unit .
sfas no .
142 also requires that intangible assets with definite lives be amortized over their estimated useful lives and reviewed for impairment in accordance with sfas no .
144 , accounting for the impairment of long-lived assets and for long-lived assets to be disposed of .
the company is currently amortizing its acquired intangible assets with definite lives over periods ranging from 3 to 10 years .
foreign currency translation the company translates the assets and liabilities of its international non-u.s .
functional currency subsidiaries into u.s .
dollars using exchange rates in effect at the end of each period .
revenue and expenses for these subsidiaries are translated using rates that approximate those in effect during the period .
gains and losses from these translations are credited or charged to foreign currency translation included in "accumulated other comprehensive income ( loss ) " in shareholders' equity .
the company 2019s foreign manufacturing subsidiaries and certain other international subsidiaries that use the u.s .
dollar as their functional currency remeasure monetary assets and liabilities at exchange rates in effect at the end of each period , and inventories , property , and nonmonetary assets and liabilities at historical rates .
gains and losses from these translations were insignificant and have been included in the company 2019s results of operations .
revenue recognition net sales consist primarily of revenue from the sale of products ( hardware , software , and peripherals ) , and extended warranty and support contracts .
the company recognizes revenue pursuant to applicable accounting standards , including statement of position ( sop ) no .
97-2 , software revenue recognition , as amended , and securities and exchange commission ( sec ) staff accounting bulletin ( sab ) no .
101 , revenue recognition in financial statements .
the company recognizes revenue when persuasive evidence of an arrangement exists , delivery has occurred , the sales price is fixed or determinable , and collection is probable .
product is considered delivered to the customer once it has been shipped and title and risk of loss have been transferred .
for most of the company 2019s product sales , these criteria are met at the time the product is shipped .
for online sales to individuals , for some sales to education customers in the united states , and for certain other sales , the company defers revenue until the customer receives the product because the company legally retains a portion of the risk of loss on these sales during transit .
if at the outset of an arrangement the company determines the arrangement fee is not , or is presumed to not be , fixed and determinable , revenue is deferred and subsequently recognized as amounts become due and payable .
revenue from extended warranty and support contracts is deferred and recognized ratably over the warranty and support periods .
these contracts typically include extended phone support , certain repairs , web-based support resources , diagnostic tools , and extend the company 2019s one-year basic limited parts and labor warranty. .

Question: Analyse this data from a financial earnings document. what was the net change in millions of asset retirement liability in the year ended september 27 2003?
Choices:
-4.3
98.7
1700000
-1.7
1.7
Correct choice index: 4