in 2009 what was the percent of the purchases included in the total carrying amount of loan receivable
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 .

| In millions of dollars | Accretable yield | Carrying amount of loan receivable | Allowance |
| :--- | :--- | :--- | :--- |
| Beginning balance | $92 | $1,510 | $122 |
| Purchases(1) | 14 | 329 | — |
| Disposals/payments received | (5) | (967) | — |
| Accretion | (52) | 52 | — |
| Builds (reductions) to the allowance | (21) | 1 | (27) |
| Increase to expected cash flows | 10 | 2 | — |
| FX/Other | (11) | (7) | — |
| Balance, December 31, 2009(2) | $27 | $920 | $95 |

( 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. .

percent_2009 = 329 / 920
answer = percent_2009 * 100