zimmer holdings , inc .2013 form 10-k annual report notes to consolidated financial statements ( continued ) fees paid to collaborative partners .where contingent milestone payments are due to third parties under research and development arrangements , the milestone payment obligations are expensed when the milestone results are achieved .litigation 2013 we record a liability for contingent losses , including future legal costs , settlements and judgments , when we consider it is probable that a liability has been incurred and the amount of the loss can be reasonably estimated .special items 2013 we recognize expenses resulting directly from our business combinations , employee termination benefits , certain r&d agreements , certain contract terminations , consulting and professional fees and asset impairment or loss on disposal charges connected with global restructuring , operational and quality excellence initiatives , and other items as 201cspecial items 201d in our consolidated statement of earnings .201cspecial items 201d included ( in millions ) : .
[['for the years ended december 31,', '2013', '2012', '2011'], ['impairment/loss on disposal of assets', '$ 10.9', '$ 14.6', '$ 8.4'], ['consulting and professional fees', '99.1', '90.1', '26.0'], ['employee severance and retention including share-based compensation acceleration', '14.2', '8.2', '23.1'], ['dedicated project personnel', '34.0', '15.1', '3.2'], ['certain r&d agreements', '0.8', '2013', '2013'], ['relocated facilities', '3.6', '1.8', '2013'], ['distributor acquisitions', '0.4', '0.8', '2.0'], ['certain litigation matters', '26.9', '13.7', '0.1'], ['contract terminations', '3.9', '6.6', '6.3'], ['contingent consideration adjustments', '9.0', '-2.8 ( 2.8 )', '2013'], ['accelerated software amortization', '6.0', '4.5', '2013'], ['other', '7.9', '2.8', '6.1'], ['special items', '$ 216.7', '$ 155.4', '$ 75.2']]
impairment/ loss on disposal of assets relates to impairment of intangible assets that were acquired in business combinations or impairment of or a loss on the disposal of other assets .consulting and professional fees relate to third-party consulting , professional fees and contract labor related to our quality and operational excellence initiatives , third-party consulting fees related to certain information system implementations , third-party integration consulting performed in a variety of areas such as tax , compliance , logistics and human resources for our business combinations , third-party fees related to severance and termination benefits matters and legal fees related to certain product liability matters .our quality and operational excellence initiatives are company- wide and include improvements in quality , distribution , sourcing , manufacturing and information technology , among other areas .in 2013 , 2012 and 2011 , we eliminated positions as we reduced management layers , restructured certain areas , announced closures of certain facilities , and commenced initiatives to focus on business opportunities that best support our strategic priorities .in 2013 , 2012 and 2011 , approximately 170 , 400 and 500 positions , respectively , from across the globe were affected by these actions .as a result of these changes in our work force and headcount reductions in connection with acquisitions , we incurred expenses related to severance benefits , redundant salaries as we worked through transition periods , share-based compensation acceleration and other employee termination-related costs .the majority of these termination benefits were provided in accordance with our existing or local government policies and are considered ongoing benefits .these costs were accrued when they became probable and estimable and were recorded as part of other current liabilities .the majority of these costs were paid during the year they were incurred .dedicated project personnel expenses include the salary , benefits , travel expenses and other costs directly associated with employees who are 100 percent dedicated to our operational and quality excellence initiatives or integration of acquired businesses .certain r&d agreements relate to agreements with upfront payments to obtain intellectual property to be used in r&d projects that have no alternative future use in other projects .relocated facilities expenses are the moving costs and the lease expenses incurred during the relocation period in connection with relocating certain facilities .over the past few years we have acquired a number of u.s .and foreign-based distributors .we have incurred various costs related to the consummation and integration of those businesses .certain litigation matters relate to costs and adjustments recognized during the year for the estimated or actual settlement of various legal matters , including royalty disputes , patent litigation matters , commercial litigation matters and matters arising from our acquisitions of certain competitive distributorships in prior years .contract termination costs relate to terminated agreements in connection with the integration of acquired companies and changes to our distribution model as part of business restructuring and operational excellence initiatives .the terminated contracts primarily relate to sales agents and distribution agreements .contingent consideration adjustments represent the changes in the fair value of contingent consideration obligations to be paid to the prior owners of acquired businesses .accelerated software amortization is the incremental amortization resulting from a reduction in the estimated life of certain software .in 2012 , we approved a plan to replace certain software .as a result , the estimated economic useful life of the existing software was decreased to represent the period of time expected to implement replacement software .as a result , the amortization from the shortened life of this software is substantially higher than the previous amortization being recognized .cash and cash equivalents 2013 we consider all highly liquid investments with an original maturity of three months or less to be cash equivalents .the carrying amounts reported in the balance sheet for cash and cash equivalents are valued at cost , which approximates their fair value. .

Question: what is the percent change in accelerated software amortization from 2012 to 2013?
Answer: 33.3%