vertex pharmaceuticals incorporated notes to consolidated financial statements ( continued ) i .altus investment ( continued ) of the offering , held 450000 shares of redeemable preferred stock , which are not convertible into common stock and which are redeemable for $ 10.00 per share plus annual dividends of $ 0.50 per share , which have been accruing since the redeemable preferred stock was issued in 1999 , at vertex 2019s option on or after december 31 , 2010 , or by altus at any time .the company was restricted from trading altus securities for a period of six months following the initial public offering .when the altus securities trading restrictions expired , the company sold the 817749 shares of altus common stock for approximately $ 11.7 million , resulting in a realized gain of approximately $ 7.7 million in august 2006 .additionally when the restrictions expired , the company began accounting for the altus warrants as derivative instruments under the financial accounting standards board statement no .fas 133 , 201caccounting for derivative instruments and hedging activities 201d ( 201cfas 133 201d ) .in accordance with fas 133 , in the third quarter of 2006 , the company recorded the altus warrants on its consolidated balance sheet at a fair market value of $ 19.1 million and recorded an unrealized gain on the fair market value of the altus warrants of $ 4.3 million .in the fourth quarter of 2006 the company sold the altus warrants for approximately $ 18.3 million , resulting in a realized loss of $ 0.7 million .as a result of the company 2019s sales of altus common stock and altus warrrants in 2006 , the company recorded a realized gain on a sale of investment of $ 11.2 million .in accordance with the company 2019s policy , as outlined in note b , 201caccounting policies , 201d the company assessed its investment in altus , which it accounts for using the cost method , and determined that there had not been any adjustments to the fair values of that investment that would require the company to write down the investment basis of the asset , in 2005 and 2006 .the company 2019s cost basis carrying value in its outstanding equity and warrants of altus was $ 18.9 million at december 31 , 2005 .j .accrued expenses and other current liabilities accrued expenses and other current liabilities consist of the following at december 31 ( in thousands ) : k .commitments the company leases its facilities and certain equipment under non-cancelable operating leases .the company 2019s leases have terms through april 2018 .the term of the kendall square lease began january 1 , 2003 and lease payments commenced in may 2003 .the company had an obligation under the kendall square lease , staged through 2006 , to build-out the space into finished laboratory and office space .this lease will expire in 2018 , and the company has the option to extend the term for two consecutive terms of ten years each , ultimately expiring in 2038 .the company occupies and uses for its operations approximately 120000 square feet of the kendall square facility .the company has sublease arrangements in place for the remaining rentable square footage of the kendall square facility , with initial terms that expires in april 2011 and august 2012 .see note e , 201crestructuring 201d for further information. .
[['', '2006', '2005'], ['research and development contract costs', '$ 57761', '$ 20098'], ['payroll and benefits', '25115', '15832'], ['professional fees', '3848', '4816'], ['other', '4635', '1315'], ['total', '$ 91359', '$ 42061']]
research and development contract costs $ 57761 $ 20098 payroll and benefits 25115 15832 professional fees 3848 4816 4635 1315 $ 91359 $ 42061 .

Question: what is the percent change in research and development contract costs between 2005 and 2006?
Answer: 187%