what is the percentage change net provision for interest and penalties from 2016 to 2017?
82 | 2017 form 10-k a reconciliation of the beginning and ending amount of gross unrecognized tax benefits for uncertain tax positions , including positions impacting only the timing of tax benefits , follows . reconciliation of unrecognized tax benefits:1 years a0ended a0december a031 .

|  | Years ended December 31, |
| :--- | :--- |
| (Millions of dollars) | 2017 | 2016 |
| Balance at January 1, | $1,032 | $968 |
| Additions for tax positions related to current year | 270 | 73 |
| Additions for tax positions related to prior years | 20 | 55 |
| Reductions for tax positions related to prior years | (27) | (36) |
| Reductions for settlements<sup>2</sup> | (9) | (24) |
| Reductions for expiration of statute of limitations | — | (4) |
| Balance at December 31, | $1,286 | $1,032 |
| Amount that, if recognized, would impact the effective tax rate | $1,209 | $963 |

1 foreign currency impacts are included within each line as applicable . 2 includes cash payment or other reduction of assets to settle liability . we classify interest and penalties on income taxes as a component of the provision for income taxes . we recognized a net provision for interest and penalties of $ 38 million , $ 34 million and $ 20 million during the years ended december 31 , 2017 , 2016 and 2015 , respectively . the total amount of interest and penalties accrued was $ 157 million and $ 120 million as of december a031 , 2017 and 2016 , respectively . on january 31 , 2018 , we received a revenue agent 2019s report from the irs indicating the end of the field examination of our u.s . income tax returns for 2010 to 2012 . in the audits of 2007 to 2012 including the impact of a loss carryback to 2005 , the irs has proposed to tax in the united states profits earned from certain parts transactions by csarl , based on the irs examination team 2019s application of the 201csubstance-over-form 201d or 201cassignment-of-income 201d judicial doctrines . we are vigorously contesting the proposed increases to tax and penalties for these years of approximately $ 2.3 billion . we believe that the relevant transactions complied with applicable tax laws and did not violate judicial doctrines . we have filed u.s . income tax returns on this same basis for years after 2012 . based on the information currently available , we do not anticipate a significant increase or decrease to our unrecognized tax benefits for this matter within the next 12 months . we currently believe the ultimate disposition of this matter will not have a material adverse effect on our consolidated financial position , liquidity or results of operations . with the exception of a loss carryback to 2005 , tax years prior to 2007 are generally no longer subject to u.s . tax assessment . in our major non-u.s . jurisdictions including australia , brazil , china , germany , japan , mexico , switzerland , singapore and the u.k. , tax years are typically subject to examination for three to ten years . due to the uncertainty related to the timing and potential outcome of audits , we cannot estimate the range of reasonably possible change in unrecognized tax benefits in the next 12 months. .

interest_and_penalties_change = 38 - 34
percent_change = interest_and_penalties_change / 34
answer = percent_change * 100