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.


( a ) the net change in the total valuation allowance for the years ended december 31 , 2018 and 2017 was an increase of $ 12 million and an increase of $ 26 million , respectively . deferred income tax assets and liabilities are recorded in the accompanying consolidated balance sheet under the captions deferred charges and other assets and deferred income taxes . there was a decrease in deferred income tax assets principally relating to the utilization of u.s . federal alternative minimum tax credits as permitted under tax reform . deferred tax liabilities increased primarily due to the tax deferral of the book gain recognized on the transfer of the north american consumer packaging business to a subsidiary of graphic packaging holding company . of the $ 1.5 billion of deferred tax liabilities for forestlands , related installment sales , and investment in subsidiary , $ 884 million is attributable to an investment in subsidiary and relates to a 2006 international paper installment sale of forestlands and $ 538 million is attributable to a 2007 temple-inland installment sale of forestlands ( see note 14 ) . a reconciliation of the beginning and ending amount of unrecognized tax benefits for the years ended december 31 , 2018 , 2017 and 2016 is as follows: . <table class='wikitable'><tr><td>1</td><td>in millions</td><td>2018</td><td>2017</td><td>2016</td></tr><tr><td>2</td><td>balance at january 1</td><td>$ -188 ( 188 )</td><td>$ -98 ( 98 )</td><td>$ -150 ( 150 )</td></tr><tr><td>3</td><td>( additions ) reductions based on tax positions related to current year</td><td>-7 ( 7 )</td><td>-54 ( 54 )</td><td>-4 ( 4 )</td></tr><tr><td>4</td><td>( additions ) for tax positions of prior years</td><td>-37 ( 37 )</td><td>-40 ( 40 )</td><td>-3 ( 3 )</td></tr><tr><td>5</td><td>reductions for tax positions of prior years</td><td>5</td><td>4</td><td>33</td></tr><tr><td>6</td><td>settlements</td><td>2</td><td>6</td><td>19</td></tr><tr><td>7</td><td>expiration of statutes oflimitations</td><td>2</td><td>1</td><td>5</td></tr><tr><td>8</td><td>currency translation adjustment</td><td>3</td><td>-7 ( 7 )</td><td>2</td></tr><tr><td>9</td><td>balance at december 31</td><td>$ -220 ( 220 )</td><td>$ -188 ( 188 )</td><td>$ -98 ( 98 )</td></tr></table> if the company were to prevail on the unrecognized tax benefits recorded , substantially all of the balances at december 31 , 2018 , 2017 and 2016 would benefit the effective tax rate . the company accrues interest on unrecognized tax benefits as a component of interest expense . penalties , if incurred , are recognized as a component of income tax expense . the company had approximately $ 21 million and $ 17 million accrued for the payment of estimated interest and penalties associated with unrecognized tax benefits at december 31 , 2018 and 2017 , respectively . the major jurisdictions where the company files income tax returns are the united states , brazil , france , poland and russia . generally , tax years 2006 through 2017 remain open and subject to examination by the relevant tax authorities . the company frequently faces challenges regarding the amount of taxes due . these challenges include positions taken by the company related to the timing , nature , and amount of deductions and the allocation of income among various tax jurisdictions . pending audit settlements and the expiration of statute of limitations could reduce the uncertain tax positions by $ 30 million during the next twelve months . the brazilian federal revenue service has challenged the deductibility of goodwill amortization generated in a 2007 acquisition by international paper do brasil ltda. , a wholly-owned subsidiary of the company . the company received assessments for the tax years 2007-2015 totaling approximately $ 150 million in tax , and $ 380 million in interest and penalties as of december 31 , 2018 ( adjusted for variation in currency exchange rates ) . after a previous favorable ruling challenging the basis for these assessments , we received an unfavorable decision in october 2018 from the brazilian administrative council of tax appeals . the company intends to further appeal the matter in the brazilian federal courts in 2019 ; however , this tax litigation matter may take many years to resolve . the company believes that it has appropriately evaluated the transaction underlying these assessments , and has concluded based on brazilian tax law , that its tax position would be sustained . the company intends to vigorously defend its position against the current assessments and any similar assessments that may be issued for tax years subsequent to 2015 . international paper uses the flow-through method to account for investment tax credits earned on eligible open-loop biomass facilities and combined heat and power system expenditures . under this method , the investment tax credits are recognized as a reduction to income tax expense in the year they are earned rather than a reduction in the asset basis . the company recorded a tax benefit of $ 6 million during 2018 and recorded a tax benefit of $ 68 million during 2017 related to investment tax credits earned in tax years 2013-2017. .
Question: what is the net change in the unrecognized tax benefits from 2017 to 2018?
Answer: 32.0
Question: what is the unrecognized tax benefits in 2017?
Answer: 188.0
Question: what percentage change does this represent?
Answer: 0.17021
Question: what about the unrecognized tax benefits in 2016?
Answer: 98.0
Question: what is the net change from 2016 to 2017?
Answer: 90.0
Question: what percentage change occurred from 2016 to 2017?

0.91837