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.


in addition , included in the loan table are purchased distressed loans , which are loans that have evidenced significant credit deterioration subsequent to origination but prior to acquisition by citigroup . in accordance with sop 03-3 , the difference between the total expected cash flows for these loans and the initial recorded investments is recognized in income over the life of the loans using a level yield . accordingly , these loans have been excluded from the impaired loan information presented above . in addition , per sop 03-3 , subsequent decreases to the expected cash flows for a purchased distressed loan require a build of an allowance so the loan retains its level yield . however , increases in the expected cash flows are first recognized as a reduction of any previously established allowance and then recognized as income prospectively over the remaining life of the loan by increasing the loan 2019s level yield . where the expected cash flows cannot be reliably estimated , the purchased distressed loan is accounted for under the cost recovery method . the carrying amount of the purchased distressed loan portfolio at december 31 , 2009 was $ 825 million net of an allowance of $ 95 million . the changes in the accretable yield , related allowance and carrying amount net of accretable yield for 2009 are as follows : in millions of dollars accretable carrying amount of loan receivable allowance . <table class='wikitable'><tr><td>1</td><td>in millions of dollars</td><td>accretable yield</td><td>carrying amount of loan receivable</td><td>allowance</td></tr><tr><td>2</td><td>beginning balance</td><td>$ 92</td><td>$ 1510</td><td>$ 122</td></tr><tr><td>3</td><td>purchases ( 1 )</td><td>14</td><td>329</td><td>2014</td></tr><tr><td>4</td><td>disposals/payments received</td><td>-5 ( 5 )</td><td>-967 ( 967 )</td><td>2014</td></tr><tr><td>5</td><td>accretion</td><td>-52 ( 52 )</td><td>52</td><td>2014</td></tr><tr><td>6</td><td>builds ( reductions ) to the allowance</td><td>-21 ( 21 )</td><td>1</td><td>-27 ( 27 )</td></tr><tr><td>7</td><td>increase to expected cash flows</td><td>10</td><td>2</td><td>2014</td></tr><tr><td>8</td><td>fx/other</td><td>-11 ( 11 )</td><td>-7 ( 7 )</td><td>2014</td></tr><tr><td>9</td><td>balance december 31 2009 ( 2 )</td><td>$ 27</td><td>$ 920</td><td>$ 95</td></tr></table> ( 1 ) the balance reported in the column 201ccarrying amount of loan receivable 201d consists of $ 87 million of purchased loans accounted for under the level-yield method and $ 242 million under the cost-recovery method . these balances represent the fair value of these loans at their acquisition date . the related total expected cash flows for the level-yield loans were $ 101 million at their acquisition dates . ( 2 ) the balance reported in the column 201ccarrying amount of loan receivable 201d consists of $ 561 million of loans accounted for under the level-yield method and $ 359 million accounted for under the cost-recovery method. .
Question: what is the balance december 31 2009 (2) in the carrying amount of loan receivable?
Answer: 920.0
Question: what is the purchased loans accounted for under the under the cost-recovery method?
Answer: 242.0
Question: what is the difference between the balance december 31 2009 (2) in the carrying amount of loan receivable, and the purchased loans accounted for under the under the cost-recovery method?
Answer: 678.0
Question: what is the purchased loans accounted for under the level-yield method?

87.0