. the company had accrued $ 10 million and $ 9 million for estimated interest and penalties on unrecognized tax benefits as of december 31 , 2008 and 2007 , respectively . the company recognized $ 1 million and $ 3 million of expense for estimated interest and penalties during the years ended december 31 , 2008 and 2007 , respectively . while it is expected that the amount of unrecognized tax benefits will change in the next 12 months , quantification of an estimated range cannot be made at this time