aon 2019s unpaid restructuring liabilities are included in both accounts payable and accrued liabilities and other non-current liabilities in the consolidated statements of financial position . aon corporation .
notes to consolidated financial statements the following table sets forth the activity related to the 2005 restructuring plan liabilities . ( millions ) .
what is the net change in aon 2019s unpaid restructuring liabilities during 2006?
balance at january 1 2005 the expensed in 2006 of $ 2014 is 155 ; balance at january 1 2005 the cash payments in 2006 of $ 2014 is -141 ( 141 ) ; balance at january 1 2005 the foreign currency revaluation of $ 2014 is 4 ;
balance at january 1 2005 $ 2014
expensed in 2005 141
cash payments in 2005 -23 ( 23 )
foreign currency revaluation -2 ( 2 )
balance at december 31 2005 116
expensed in 2006 155
cash payments in 2006 -141 ( 141 )
foreign currency revaluation 4
balance at december 31 2006 134
expensed in 2007 38
cash payments in 2007 -110 ( 110 )
foreign currency revaluation 1
balance at december 31 2007 $ 63