american tower corporation and subsidiaries notes to consolidated financial statements 2014 ( continued ) 12 .
impairments , net loss on sale of long-lived assets , restructuring and merger related expense the significant components reflected in impairments , net loss on sale of long-lived assets , restructuring and merger related expense in the accompanying consolidated statements of operations include the following : impairments and net loss on sale of long-lived assets 2014during the years ended december 31 , 2005 , 2004 and 2003 , the company recorded impairments and net loss on sale of long-lived assets ( primarily related to its rental and management segment ) of $ 19.1 million , $ 22.3 million and $ 28.3 million , respectively .
2022 non-core asset impairment charges 2014during the years ended december 31 , 2005 and 2004 respectively , the company sold a limited number of non-core towers and other non-core assets and recorded impairment charges to write-down these and other non-core assets to net realizable value .
during the year ended december 31 , 2003 , the company sold approximately 300 non-core towers and certain other non-core assets and recorded impairment charges to write-down these and other non-core assets to net realizable value .
as a result , the company recorded impairment charges and net losses of approximately $ 16.8 million , $ 17.7 million and $ 19.1 million for the years ended december 31 , 2005 , 2004 and 2003 , respectively .
2022 construction-in-progress impairment charges 2014for the year ended december 31 , 2005 , 2004 and 2003 , the company wrote-off approximately $ 2.3 million , $ 4.6 million and $ 9.2 million , respectively , of construction-in-progress costs , primarily associated with sites that it no longer planned to build .
restructuring expense 2014during the year ended december 31 , 2005 , the company made cash payments against its previous accrued restructuring liability in the amount of $ 0.8 million .
during the year ended december 31 , 2004 , the company incurred employee separation costs of $ 0.8 million and decreased its lease terminations and other facility closing costs liability by $ 0.1 million .
during the year ended december 31 , 2003 , the company incurred employee separation costs primarily associated with a reorganization of certain functions within its rental and management segment and increased its accrued restructuring liability by $ 2.3 million .
such charges are reflected in impairments , net loss on sale of long-lived assets , restructuring and merger related expense in the accompanying consolidated statement of operations for the years ended december 31 , 2004 and 2003 .
the following table displays activity with respect to the accrued restructuring liability for the years ended december 31 , 2003 , 2004 and 2005 ( in thousands ) .
the accrued restructuring liability is reflected in accounts payable and accrued expenses in the accompanying consolidated balance sheets as of december 31 , 2005 and liability january 1 , restructuring expense payments liability as december 31 , restructuring expense payments liability december 31 , restructuring expense payments liability december 31 .

liability as of january 1 2003
2003 restructuring expense
2003 cash payments
liability as of december 31 2003
2004 restructuring expense
2004 cash payments
liability as of december 31 2004
2005 restructuring expense
2005 cash payments
liability as of december 31 2005
employee separations
$ 1639
$ 1919
$ -1319 ( 1319 )
$ 2239
$ 823
$ -2397 ( 2397 )
$ 665
$ 84
$ -448 ( 448 )
$ 301
lease terminations and other facility closing costs
1993
347
-890 ( 890 )
1450
-131 ( 131 )
-888 ( 888 )
431
12
-325 ( 325 )
118
total
$ 3632
$ 2266
$ -2209 ( 2209 )
$ 3689
$ 692
$ -3285 ( 3285 )
$ 1096
$ 96
$ -773 ( 773 )
$ 419

there were no material changes in estimates related to this accrued restructuring liability during the year ended december 31 , 2005 .
the company expects to pay the balance of these employee separation liabilities prior to the end of 2006 .
additionally , the company continues to negotiate certain lease terminations associated with this restructuring liability .
merger related expense 2014during the year ended december 31 , 2005 , the company assumed certain obligations , as a result of the merger with spectrasite , inc. , primarily related to employee separation costs of former .

Question: what is the percentage change in impairment charges and net losses from 2004 to 2005?
Answer: -5.1%
Calculation: subtract(16.8, 17.7), divide(#0, 17.7)