Read the following texts and table with financial data from an S&P 500 earnings report carefully.Based on the question-answer history (if provided), answer the last question. The answer may require mathematical calculation based on the data provided.


allowance for doubtful accounts is as follows: . <table class='wikitable'><tr><td>1</td><td>-</td><td>2010</td><td>2009</td><td>2008</td></tr><tr><td>2</td><td>balance at beginning of year</td><td>$ 160</td><td>$ 133</td><td>$ 86</td></tr><tr><td>3</td><td>provision</td><td>38</td><td>54</td><td>65</td></tr><tr><td>4</td><td>amounts written off</td><td>-13 ( 13 )</td><td>-27 ( 27 )</td><td>-18 ( 18 )</td></tr><tr><td>5</td><td>balance at end of year</td><td>$ 185</td><td>$ 160</td><td>$ 133</td></tr></table> discontinued operations during the fourth quarter of 2009 , schlumberger recorded a net $ 22 million charge related to the resolution of a customs assessment pertaining to its former offshore contract drilling business , as well as the resolution of certain contingencies associated with other previously disposed of businesses . this amount is included in income ( loss ) from discontinued operations in the consolidated statement of income . during the first quarter of 2008 , schlumberger recorded a gain of $ 38 million related to the resolution of a contingency associated with a previously disposed of business . this gain is included in income ( loss ) from discon- tinued operations in the consolidated statement of income . part ii , item 8 .
Question: what is the allowance in doubtful accounts in 2010?
Answer: 185.0
Question: what about in 2009?

160.0