table of contents the aggregate changes in the balance of gross unrecognized tax benefits , which excludes interest and penalties , for the three years ended september 25 , 2010 , is as follows ( in millions ) : the company includes interest and penalties related to unrecognized tax benefits within the provision for income taxes . as of september 25 , 2010 and september 26 , 2009 , the total amount of gross interest and penalties accrued was $ 247 million and $ 291 million , respectively , which is classified as non-current liabilities in the consolidated balance sheets . in 2010 and 2009 , the company recognized an interest benefit of $ 43 million and interest expense of $ 64 million , respectively , in connection with tax matters . the company is subject to taxation and files income tax returns in the u.s . federal jurisdiction and in many state and foreign jurisdictions . for u.s . federal income tax purposes , all years prior to 2004 are closed . the internal revenue service ( the 201cirs 201d ) has completed its field audit of the company 2019s federal income tax returns for the years 2004 through 2006 and proposed certain adjustments . the company has contested certain of these adjustments through the irs appeals office . the irs is currently examining the years 2007 through 2009 . during the third quarter of 2010 , the company reached a tax settlement with the irs for the years 2002 through 2003 . in connection with the settlement , the company reduced its gross unrecognized tax benefits by $ 100 million and recognized a $ 52 million tax benefit in the third quarter of 2010 . in addition , the company is also subject to audits by state , local and foreign tax authorities . in major states and major foreign jurisdictions , the years subsequent to 1988 and 2001 , respectively , generally remain open and could be subject to examination by the taxing authorities . management believes that an adequate provision has been made for any adjustments that may result from tax examinations . however , the outcome of tax audits cannot be predicted with certainty . if any issues addressed in the company 2019s tax audits are resolved in a manner not consistent with management 2019s expectations , the company could be required to adjust its provision for income tax in the period such resolution occurs . although timing of the resolution and/or closure of audits is not certain , the company does not believe it is reasonably possible that its unrecognized tax benefits would materially change in the next 12 months . note 7 2013 shareholders 2019 equity and stock-based compensation preferred stock the company has five million shares of authorized preferred stock , none of which is issued or outstanding . under the terms of the company 2019s restated articles of incorporation , the board of directors is authorized to determine or alter the rights , preferences , privileges and restrictions of the company 2019s authorized but unissued shares of preferred stock . comprehensive income comprehensive income consists of two components , net income and other comprehensive income . other comprehensive income refers to revenue , expenses , gains and losses that under gaap are recorded as an element of shareholders 2019 equity but are excluded from net income . the company 2019s other comprehensive income consists .
what was the smallest decrease related to expiration of statute of limitations for the three year period , in millions?
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