all of such uncertain tax position amounts , if recognized , would impact our reconciliation between the income tax provision calculated at the statutory u.s . federal income tax rate of 21% ( 21 % ) ( 35% ( 35 % ) in 2017 ) and the actual income tax provision recorded each year . we expect a decrease to the balance of unrecognized tax benefits within 12 months of the reporting date of approximately $ 3 million . as of december 31 , 2018 , the tax years that remain subject to examination by major tax jurisdictions generally include 2015-2018 . there were no material interest or penalties recorded for the years ended december 31 , 2018 , 2017 , and 2016 . 8 . leases taxable reit subsidiaries leases we lease substantially all of our hotels to a wholly owned subsidiary that qualifies as a taxable reit subsidiary due to federal income tax restrictions on a reit 2019s ability to derive revenue directly from the operation and management of a hotel . ground leases as of december 31 , 2018 , all or a portion of 25 of our hotels are subject to ground leases , generally with multiple renewal options , all of which are accounted for as operating leases . for lease agreements with scheduled rent increases , we recognize the fixed portion of the lease expense ratably over the term of the lease . certain of these leases contain provisions for the payment of contingent rentals based on a percentage of sales in excess of stipulated amounts . other lease information we also have leases on facilities used in our former restaurant business , all of which we subsequently subleased . these leases and subleases contain one or more renewal options , generally for five- or ten-year periods . the restaurant leases are accounted for as operating leases . our contingent liability related to these leases is $ 7 million as of december 31 , 2018 . we , however , consider the likelihood of any material funding related to these leases to be remote . our leasing activity also includes those entered into by our hotels for various types of equipment , such as computer equipment , vehicles and telephone systems . equipment leases are accounted for either as operating or capital leases , depending upon the characteristics of the particular lease arrangement . equipment leases that are characterized as capital leases are classified as furniture and equipment and are depreciated over the life of the lease . the amortization expense applicable to capitalized leases is included in depreciation expense. .
host hotels & resorts , inc. , host hotels & resorts , l.p. , and subsidiaries notes to consolidated financial statements 2014 ( continued ) a reconciliation of the beginning and ending balances of our unrecognized tax benefits is as follows ( in millions ) : .
what was the change in million of the unrecognized tax benefits between 2017 and 2018?
the balance at december 31 of 2018 is $ 11 ; the balance at december 31 of 2017 is $ 11 ;
2018 2017
balance at january 1 $ 11 $ 11
balance at december 31 $ 11 $ 11