human
marathon oil corporation notes to consolidated financial statements (g) this obligation relates to a lease of equipment at united states steel 2019s clairton works cokemaking facility in pennsylvania. we are the primary obligor under this lease. under the financial matters agreement, united states steel has assumed responsibility for all obligations under this lease. this lease is an amortizing financing with a final maturity of 2012. (h) these notes are senior secured notes of marathon oil canada corporation. the notes are secured by substantially all of marathon oil canada corporation 2019s assets. in january 2008, we provided a full and unconditional guarantee covering the payment of all principal and interest due under the senior notes. (i) these obligations as of december 31, 2009 include $36 million related to assets under construction at that date for which a capital lease will commence upon completion of construction. the amounts currently reported are based upon the percent of construction completed as of december 31, 2009 and therefore do not reflect future minimum lease obligations of $164 million related to the asset. (j) payments of long-term debt for the years 2010 - 2014 are $102 million, $246 million, $1492 million, $287 million and $802 million. united steel is due to pay $17 million in 2010, $161 million in 2011, $19 million in 2012, and $11 for year 2014. (k) in the event of a change in control, as defined in the related agreements, debt obligations totaling $662 million at december 31, 2009, may be declared immediately due and payable. (l) see note 16 for information on interest rate swaps. 20. asset retirement obligations the following summarizes the changes in asset retirement obligations: (in millions) 2009 2008.
| <i>(In millions)</i> | 2009 | 2008 |
| --------- | --------- | --------- |
| Asset retirement obligations as of January 1 | $965 | $1,134 |
| Liabilities incurred, including acquisitions | 14 | 30 |
| Liabilities settled | (65) | (94) |
| Accretion expense (included in depreciation, depletion and amortization) | 64 | 66 |
| Revisions to previous estimates | 124 | 24 |
| Held for sale | - | (195) |
| Asset retirement obligations as of December 31<sup>(a)</sup> | $1,102 | $965 |
asset retirement obligations as of december 31 (a) $1102 $965 (a) includes asset retirement obligation of $3 and $2 million classified as short-term at december 31, 2009, and 2008. .
Please answer the following question with expressions if necessary.
what was the percent change?
assistant
subtract(1102, 965), divide(#0, 965)