4 .business restructuring and cost reduction plans we recorded charges in 2013 and 2012 for business restructuring and cost reduction plans .these charges are reflected on the consolidated income statements as 201cbusiness restructuring and cost reduction plans . 201d the charges for these plans have been excluded from segment operating income .2013 plan during the fourth quarter of 2013 , we recorded an expense of $ 231.6 ( $ 157.9 after-tax , or $ .74 per share ) reflecting actions to better align our cost structure with current market conditions .these charges include $ 100.4 for asset actions and $ 58.5 for the final settlement of a long-term take-or-pay silane contract primarily impacting the electronics business due to continued weakness in the photovoltaic ( pv ) and light-emitting diode ( led ) markets .in addition , $ 71.9 was recorded for severance , benefits , and other contractual obligations associated with the elimination of approximately 700 positions and executive changes .these charges primarily impact our merchant gases businesses and corporate functions .the actions are in response to weaker than expected business conditions in europe and asia , reorganization of our operations and functional areas , and previously announced senior executive changes .the planned actions are expected to be completed by the end of fiscal year 2014 .the 2013 charges relate to the businesses at the segment level as follows : $ 61.0 in merchant gases , $ 28.6 in tonnage gases , $ 141.0 in electronics and performance materials , and $ 1.0 in equipment and energy .the following table summarizes the carrying amount of the accrual for the 2013 plan at 30 september 2013 : severance and other benefits actions contract actions/ other total .
[['', 'severance and other benefits', 'asset actions', 'contract actions/ other', 'total'], ['2013 charge', '$ 71.9', '$ 100.4', '$ 59.3', '$ 231.6'], ['amount reflected in pension liability', '-6.9 ( 6.9 )', '2014', '2014', '-6.9 ( 6.9 )'], ['noncash expenses', '2014', '-100.4 ( 100.4 )', '2014', '-100.4 ( 100.4 )'], ['cash expenditures', '-3.0 ( 3.0 )', '2014', '-58.5 ( 58.5 )', '-61.5 ( 61.5 )'], ['currency translation adjustment', '.4', '2014', '2014', '.4'], ['accrued balance', '$ 62.4', '$ 2014', '$ .8', '$ 63.2']]
2012 plans in 2012 , we recorded an expense of $ 327.4 ( $ 222.4 after-tax , or $ 1.03 per share ) for business restructuring and cost reduction plans in our polyurethane intermediates ( pui ) , electronics , and european merchant businesses .during the second quarter of 2012 , we recorded an expense of $ 86.8 ( $ 60.6 after-tax , or $ .28 per share ) for actions to remove stranded costs resulting from our decision to exit the homecare business , the reorganization of the merchant business , and actions to right-size our european cost structure in light of the challenging economic outlook .the charge related to the businesses at the segment level as follows : $ 77.3 in merchant gases , $ 3.8 in tonnage gases , and $ 5.7 in electronics and performance materials .as of 30 september 2013 , the planned actions were completed .during the fourth quarter of 2012 , we took actions to exit the pui business to improve costs , resulting in a net expense of $ 54.6 ( $ 34.8 after-tax , or $ .16 per share ) .we sold certain assets and the rights to a supply contract for $ 32.7 in cash at closing .in connection with these actions , we recognized an expense of $ 26.6 , for the net book value of assets sold and those committed to be disposed of other than by sale .the remaining charge was primarily related to contract terminations and an environmental liability .our pui production facility in pasadena , texas is currently being dismantled , with completion expected in fiscal year 2014 .the costs to dismantle are expensed as incurred and reflected in continuing operations in the tonnage gases business segment .during the fourth quarter of 2012 , we completed an assessment of our position in the pv market , resulting in $ 186.0 of expense ( $ 127.0 after-tax , or $ .59 per share ) primarily related to the electronics and performance materials segment .air products supplies the pv market with both bulk and on-site supply of gases , including silane .the pv market has not developed as expected , and as a result , the market capacity to produce silane is expected to exceed demand for the foreseeable future .included in the charge was an accrual of $ 93.5 for an offer that we made to terminate a long-term take-or-pay contract to purchase silane .a final settlement was reached with the supplier in the fourth quarter of 2013. .

Question: considering the 2013 charge , what is the impact of the merchant gases segment on the total charge?
Answer: 26.33%
Explanation: it is the value of the merchant gases segment divided by the total charge , then turned into a percentage .