pre_text: notes to consolidated financial statements the following table sets forth the activity related to the 2005 restructuring plan liabilities . ( millions ) .
post_text: 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 .
table: Balance at January 1, 2005 $—
table: Expensed in 2005 141
table: Cash payments in 2005 (23)
table: Foreign currency revaluation (2)
table: Balance at December 31, 2005 116
table: Expensed in 2006 155
table: Cash payments in 2006 (141)
table: Foreign currency revaluation 4
table: Balance at December 31, 2006 134
table: Expensed in 2007 38
table: Cash payments in 2007 (110)
table: Foreign currency revaluation 1
table: Balance at December 31, 2007 $63
question: Analyse this data from a financial earnings document. what is the net change in aon 2019s unpaid restructuring liabilities during 2007?