allowance for doubtful accounts is as follows: .                              | 2010       | 2009       | 2008      
balance at beginning of year | $ 160      | $ 133      | $ 86      
provision                    | 38         | 54         | 65        
amounts written off          | -13 ( 13 ) | -27 ( 27 ) | -18 ( 18 )
balance at end of year       | $ 185      | $ 160      | $ 133      discontinued operations during the fourth quarter of 2009 , schlumberger recorded a net $ 22 million charge related to the resolution of a customs assessment pertaining to its former offshore contract drilling business , as well as the resolution of certain contingencies associated with other previously disposed of businesses .this amount is included in income ( loss ) from discontinued operations in the consolidated statement of income .during the first quarter of 2008 , schlumberger recorded a gain of $ 38 million related to the resolution of a contingency associated with a previously disposed of business .this gain is included in income ( loss ) from discon- tinued operations in the consolidated statement of income .part ii , item 8 .
Question: what is the allowance in doubtful accounts in 2010?
Steps: Ask for number 185
Answer: 185.0
Question: what about in 2009?
Steps: Ask for number 160
Answer: 160.0
Question: what is the change in these years?
Steps: subtract(185, 160)
Answer: 25.0
Question: what is the allowance in doubtful accounts in 2009?
Steps: Ask for number 160
Answer: 160.0
Question: what percentage change does this represent?

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.
allowance for doubtful accounts is as follows: .                              | 2010       | 2009       | 2008      
balance at beginning of year | $ 160      | $ 133      | $ 86      
provision                    | 38         | 54         | 65        
amounts written off          | -13 ( 13 ) | -27 ( 27 ) | -18 ( 18 )
balance at end of year       | $ 185      | $ 160      | $ 133      discontinued operations during the fourth quarter of 2009 , schlumberger recorded a net $ 22 million charge related to the resolution of a customs assessment pertaining to its former offshore contract drilling business , as well as the resolution of certain contingencies associated with other previously disposed of businesses .this amount is included in income ( loss ) from discontinued operations in the consolidated statement of income .during the first quarter of 2008 , schlumberger recorded a gain of $ 38 million related to the resolution of a contingency associated with a previously disposed of business .this gain is included in income ( loss ) from discon- tinued operations in the consolidated statement of income .part ii , item 8 .
Question: what is the allowance in doubtful accounts in 2010?
Steps: Ask for number 185
Answer: 185.0
Question: what about in 2009?
Steps: Ask for number 160
Answer: 160.0
Question: what is the change in these years?
Steps: subtract(185, 160)
Answer: 25.0
Question: what is the allowance in doubtful accounts in 2009?
Steps: Ask for number 160
Answer: 160.0
Question: what percentage change does this represent?
