settlements , and the expiration of statutes of limi- tation , the company currently estimates that the amount of unrecognized tax benefits could be reduced by up to $ 365 million during the next twelve months , with no significant impact on earnings or cash tax payments . while the company believes that it is adequately accrued for possible audit adjust- ments , the final resolution of these examinations cannot be determined at this time and could result in final settlements that differ from current estimates . the company recorded an income tax provision for 2007 of $ 415 million , including a $ 41 million benefit related to the effective settlement of tax audits , and $ 8 million of other tax benefits . excluding the impact of special items , the tax provision was $ 423 million , or 30% ( 30 % ) of pre-tax earnings before minority interest . the company recorded an income tax provision for 2006 of $ 1.9 billion , consisting of a $ 1.6 billion deferred tax provision ( principally reflecting deferred taxes on the 2006 transformation plan forestland sales ) and a $ 300 million current tax provision . the provision also includes an $ 11 million provision related to a special tax adjustment . excluding the impact of special items , the tax provision was $ 272 million , or 29% ( 29 % ) of pre-tax earnings before minority interest . the company recorded an income tax benefit for 2005 of $ 407 million , including a $ 454 million net tax benefit related to a special tax adjustment , consisting of a tax benefit of $ 627 million resulting from an agreement reached with the u.s . internal revenue service concerning the 1997 through 2000 u.s . federal income tax audit , a $ 142 million charge for deferred taxes related to earnings repatriations under the american jobs creation act of 2004 , and $ 31 million of other tax charges . excluding the impact of special items , the tax provision was $ 83 million , or 20% ( 20 % ) of pre-tax earnings before minority interest . international paper has non-u.s . net operating loss carryforwards of approximately $ 352 million that expire as follows : 2008 through 2017 2014 $ 14 million and indefinite carryforwards of $ 338 million . interna- tional paper has tax benefits from net operating loss carryforwards for state taxing jurisdictions of approximately $ 258 million that expire as follows : 2008 through 2017 2014$ 83 million and 2018 through 2027 2014$ 175 million . international paper also has federal , non-u.s . and state tax credit carryforwards that expire as follows : 2008 through 2017 2014 $ 67 million , 2018 through 2027 2014 $ 92 million , and indefinite carryforwards 2014 $ 316 million . further , international paper has state capital loss carryfor- wards that expire as follows : 2008 through 2017 2014 $ 9 million . deferred income taxes are not provided for tempo- rary differences of approximately $ 3.7 billion , $ 2.7 billion and $ 2.4 billion as of december 31 , 2007 , 2006 and 2005 , respectively , representing earnings of non-u.s . subsidiaries intended to be permanently reinvested . computation of the potential deferred tax liability associated with these undistributed earnings and other basis differences is not practicable . note 10 commitments and contingent liabilities certain property , machinery and equipment are leased under cancelable and non-cancelable agree- ments . unconditional purchase obligations have been entered into in the ordinary course of business , prin- cipally for capital projects and the purchase of cer- tain pulpwood , wood chips , raw materials , energy and services , including fiber supply agreements to purchase pulpwood that were entered into con- currently with the 2006 transformation plan forest- land sales ( see note 7 ) . at december 31 , 2007 , total future minimum commitments under existing non-cancelable operat- ing leases and purchase obligations were as follows : in millions 2008 2009 2010 2011 2012 thereafter .
what was the percent of the benefit related to the effective settlement of tax audits recorded as part of the company recorded an income tax provision for 2007
( a ) includes $ 2.1 billion relating to fiber supply agreements entered into at the time of the transformation plan forestland sales . rent expense was $ 168 million , $ 217 million and $ 216 million for 2007 , 2006 and 2005 , respectively . international paper entered into an agreement in 2000 to guarantee , for a fee , an unsecured con- tractual credit agreement between a financial institution and an unrelated third-party customer . in the fourth quarter of 2006 , the customer cancelled the agreement and paid the company a fee of $ 11 million , which is included in cost of products sold in the accompanying consolidated statement of oper- ations . the company has no future obligations under this agreement. .