the total balance in the table above does not include interest and penalties of $ 157 and $ 242 as of december 31 , 2014 and 2013 , respectively , which is recorded as a component of income tax expense . the .
three-year period determined by reference to the ownership of persons holding five percent ( 5% ( 5 % ) ) or more of that company 2019s equity securities . if a company undergoes an ownership change as defined by i.r.c . section 382 , the company 2019s ability to utilize its pre-change nol carryforwards to offset post-change income may be limited . the company believes that the limitation imposed by i.r.c . section 382 generally should not preclude use of its federal nol carryforwards , assuming the company has sufficient taxable income in future carryforward periods to utilize those nol carryforwards . the company 2019s federal nol carryforwards do not begin expiring until 2028 . at december 31 , 2014 and 2013 , the company had state nols of $ 542705 and $ 628049 , respectively , a portion of which are offset by a valuation allowance because the company does not believe these nols are more likely than not to be realized . the state nol carryforwards will expire between 2015 and 2033 . at december 31 , 2014 and 2013 , the company had canadian nol carryforwards of $ 6498 and $ 6323 , respectively . the majority of these carryforwards are offset by a valuation allowance because the company does not believe these nols are more likely than not to be realized . the canadian nol carryforwards will expire between 2015 and 2033 . the company had capital loss carryforwards for federal income tax purposes of $ 3844 at december 31 , 2014 and 2013 . the company has recognized a full valuation allowance for the capital loss carryforwards because the company does not believe these losses are more likely than not to be recovered . the company files income tax returns in the united states federal jurisdiction and various state and foreign jurisdictions . with few exceptions , the company is no longer subject to u.s . federal , state or local or non-u.s . income tax examinations by tax authorities for years before 2008 . for u.s . federal , tax year 2011 is also closed . the company has state income tax examinations in progress and does not expect material adjustments to result . the patient protection and affordable care act ( the 201cppaca 201d ) became law on march 23 , 2010 , and the health care and education reconciliation act of 2010 became law on march 30 , 2010 , which makes various amendments to certain aspects of the ppaca ( together , the 201cacts 201d ) . the ppaca effectively changes the tax treatment of federal subsidies paid to sponsors of retiree health benefit plans that provide a benefit that is at least actuarially equivalent to the benefits under medicare part d . the acts effectively make the subsidy payments taxable in tax years beginning after december 31 , 2012 and as a result , the company followed its original accounting for the underfunded status of the other postretirement benefits for the medicare part d adjustment and recorded a reduction in deferred tax assets and an increase in its regulatory assets amounting to $ 6348 and $ 6241 at december 31 , 2014 and 2013 , respectively . the following table summarizes the changes in the company 2019s gross liability , excluding interest and penalties , for unrecognized tax benefits: .
what was the percentage change in deferred tax assets and regulatory assets from 2013 to 2014
the acts effectively make the subsidy payments taxable in tax years beginning after december 31 , 2012 and as a result , the company followed its original accounting for the underfunded status of the other postretirement benefits for the medicare part d adjustment and recorded a reduction in deferred tax assets and an increase in its regulatory assets amounting to $ 6348 and $ 6241 at december 31 , 2014 and 2013 , respectively .
balance at january 1 2013 $ 180993
increases in current period tax positions 27229
decreases in prior period measurement of tax positions -30275 ( 30275 )
balance at december 31 2013 $ 177947
increases in current period tax positions 53818
decreases in prior period measurement of tax positions -36528 ( 36528 )
balance at december 31 2014 $ 195237