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.

Text: approximately $ 32 million of federal tax payments were deferred and paid in 2009 as a result of the allied acquisition . the following table summarizes the activity in our gross unrecognized tax benefits for the years ended december 31: . <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>$ 242.2</td><td>$ 611.9</td><td>$ 23.2</td></tr><tr><td>3</td><td>additions due to the allied acquisition</td><td>-</td><td>13.3</td><td>582.9</td></tr><tr><td>4</td><td>additions based on tax positions related to current year</td><td>2.8</td><td>3.9</td><td>10.6</td></tr><tr><td>5</td><td>reductions for tax positions related to the current year</td><td>-</td><td>-</td><td>-5.1 ( 5.1 )</td></tr><tr><td>6</td><td>additions for tax positions of prior years</td><td>7.5</td><td>5.6</td><td>2.0</td></tr><tr><td>7</td><td>reductions for tax positions of prior years</td><td>-7.4 ( 7.4 )</td><td>-24.1 ( 24.1 )</td><td>-1.3 ( 1.3 )</td></tr><tr><td>8</td><td>reductions for tax positions resulting from lapse of statute of limitations</td><td>-10.4 ( 10.4 )</td><td>-0.5 ( 0.5 )</td><td>-0.4 ( 0.4 )</td></tr><tr><td>9</td><td>settlements</td><td>-11.9 ( 11.9 )</td><td>-367.9 ( 367.9 )</td><td>-</td></tr><tr><td>10</td><td>balance at end of year</td><td>$ 222.8</td><td>$ 242.2</td><td>$ 611.9</td></tr></table> new accounting guidance for business combinations became effective for our 2009 financial statements . this new guidance changed the treatment of acquired uncertain tax liabilities . under previous guidance , changes in acquired uncertain tax liabilities were recognized through goodwill . under the new guidance , subsequent changes in acquired unrecognized tax liabilities are recognized through the income tax provision . as of december 31 , 2010 , $ 206.5 million of the $ 222.8 million of unrecognized tax benefits related to tax positions taken by allied prior to the 2008 acquisition . included in the balance at december 31 , 2010 and 2009 are approximately $ 209.1 million and $ 217.6 million of unrecognized tax benefits ( net of the federal benefit on state issues ) that , if recognized , would affect the effective income tax rate in future periods . during 2010 , the irs concluded its examination of our 2005 and 2007 tax years . the conclusion of this examination reduced our gross unrecognized tax benefits by approximately $ 1.9 million . we also resolved various state matters during 2010 that , in the aggregate , reduced our gross unrecognized tax benefits by approximately $ 10.0 million . during 2009 , we settled our outstanding tax dispute related to allied 2019s risk management companies ( see 2013 risk management companies ) with both the department of justice ( doj ) and the internal revenue service ( irs ) . this settlement reduced our gross unrecognized tax benefits by approximately $ 299.6 million . during 2009 , we also settled with the irs , through an accounting method change , our outstanding tax dispute related to intercompany insurance premiums paid to allied 2019s captive insurance company . this settlement reduced our gross unrecognized tax benefits by approximately $ 62.6 million . in addition to these federal matters , we also resolved various state matters that , in the aggregate , reduced our gross unrecognized tax benefits during 2009 by approximately $ 5.8 million . we recognize interest and penalties as incurred within the provision for income taxes in our consolidated statements of income . related to the unrecognized tax benefits previously noted , we accrued interest of $ 19.2 million during 2010 and , in total as of december 31 , 2010 , have recognized a liability for penalties of $ 1.2 million and interest of $ 99.9 million . during 2009 , we accrued interest of $ 24.5 million and , in total at december 31 , 2009 , had recognized a liability for penalties of $ 1.5 million and interest of $ 92.3 million . during 2008 , we accrued penalties of $ 0.2 million and interest of $ 5.2 million and , in total at december 31 , 2008 , had recognized a liability for penalties of $ 88.1 million and interest of $ 180.0 million . republic services , inc . notes to consolidated financial statements , continued .
Question: what was the sum of reduced gross unrecognized tax benefits through federal settlements in 2009?
Answer: 362.2
Question: what is that value including state settlements?

user
368.0
assistant