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.


for the valuation of the 4199466 performance-based options granted in 2005 : the risk free interest rate was 4.2% ( 4.2 % ) , the volatility factor for the expected market price of the common stock was 44% ( 44 % ) , the expected dividend yield was zero and the objective time to exercise was 4.7 years with an objective in the money assumption of 2.95 years . it was also expected that the initial public offering assumption would occur within a 9 month period from grant date . the fair value of the performance-based options was calculated to be $ 5.85 . the fair value for fis options granted in 2006 was estimated at the date of grant using a black-scholes option- pricing model with the following weighted average assumptions . the risk free interest rates used in the calculation are the rate that corresponds to the weighted average expected life of an option . the risk free interest rate used for options granted during 2006 was 4.9% ( 4.9 % ) . a volatility factor for the expected market price of the common stock of 30% ( 30 % ) was used for options granted in 2006 . the expected dividend yield used for 2006 was 0.5% ( 0.5 % ) . a weighted average expected life of 6.4 years was used for 2006 . the weighted average fair value of each option granted during 2006 was $ 15.52 . at december 31 , 2006 , the total unrecognized compensation cost related to non-vested stock option grants is $ 86.1 million , which is expected to be recognized in pre-tax income over a weighted average period of 1.9 years . the company intends to limit dilution caused by option exercises , including anticipated exercises , by repurchasing shares on the open market or in privately negotiated transactions . during 2006 , the company repurchased 4261200 shares at an average price of $ 37.60 . on october 25 , 2006 , the company 2019s board of directors approved a plan authorizing the repurchase of up to an additional $ 200 million worth of the company 2019s common stock . defined benefit plans certegy pension plan in connection with the certegy merger , the company announced that it will terminate and settle the certegy u.s . retirement income plan ( usrip ) . the estimated impact of this settlement was reflected in the purchase price allocation as an increase in the pension liability , less the fair value of the pension plan assets , based on estimates of the total cost to settle the liability through the purchase of annuity contracts or lump sum settlements to the beneficiaries . the final settlement will not occur until after an irs determination has been obtained , which is expected to be received in 2007 . in addition to the net pension plan obligation of $ 21.6 million , the company assumed liabilities of $ 8.0 million for certegy 2019s supplemental executive retirement plan ( 201cserp 201d ) and $ 3.0 mil- lion for a postretirement benefit plan . a reconciliation of the changes in the fair value of plan assets of the usrip for the period from february 1 , 2006 through december 31 , 2006 is as follows ( in thousands ) : . <table class='wikitable'><tr><td>1</td><td>-</td><td>2006</td></tr><tr><td>2</td><td>fair value of plan assets at acquisition date</td><td>$ 57369</td></tr><tr><td>3</td><td>actual return on plan assets</td><td>8200</td></tr><tr><td>4</td><td>benefits paid</td><td>-797 ( 797 )</td></tr><tr><td>5</td><td>fair value of plan assets at end of year</td><td>$ 64772</td></tr></table> benefits paid in the above table include only those amounts paid directly from plan assets . as of december 31 , 2006 and for 2007 through the pay out of the pension liability , the assets are being invested in u.s . treasury bonds due to the short duration until final payment . fidelity national information services , inc . and subsidiaries and affiliates consolidated and combined financial statements notes to consolidated and combined financial statements 2014 ( continued ) .
Question: what was the fair value of plan assets at the end of the year?
Answer: 64772.0
Question: what was the value at acquisition date?

57369.0