pension expense .
[['', '2016', '2015', '2014'], ['pension expense', '$ 68.1', '$ 135.6', '$ 135.9'], ['special terminations settlements and curtailments ( included above )', '7.3', '35.2', '5.8'], ['weighted average discount rate ( a )', '4.1% ( 4.1 % )', '4.0% ( 4.0 % )', '4.6% ( 4.6 % )'], ['weighted average expected rate of return on plan assets', '7.5% ( 7.5 % )', '7.4% ( 7.4 % )', '7.7% ( 7.7 % )'], ['weighted average expected rate of compensation increase', '3.5% ( 3.5 % )', '3.5% ( 3.5 % )', '3.9% ( 3.9 % )']]
( a ) effective in 2016 , the company began to measure the service cost and interest cost components of pension expense by applying spot rates along the yield curve to the relevant projected cash flows , as we believe this provides a better measurement of these costs .the company has accounted for this as a change in accounting estimate and , accordingly has accounted for it on a prospective basis .this change does not affect the measurement of the total benefit obligation .2016 vs .2015 pension expense , excluding special items , decreased from the prior year due to the adoption of the spot rate approach which reduced service cost and interest cost , the impact from expected return on assets and demographic gains , partially offset by the impact of the adoption of new mortality tables for our major plans .special items of $ 7.3 included pension settlement losses of $ 6.4 , special termination benefits of $ 2.0 , and curtailment gains of $ 1.1 .these resulted primarily from our recent business restructuring and cost reduction actions .2015 vs .2014 the decrease in pension expense , excluding special items , was due to the impact from expected return on assets , a 40 bp reduction in the weighted average compensation increase assumption , and lower service cost and interest cost .the decrease was partially offset by the impact of higher amortization of actuarial losses , which resulted primarily from a 60 bp decrease in weighted average discount rate .special items of $ 35.2 included pension settlement losses of $ 21.2 , special termination benefits of $ 8.7 , and curtailment losses of $ 5.3 .these resulted primarily from our recent business restructuring and cost reduction actions .2017 outlook in 2017 , pension expense , excluding special items , is estimated to be approximately $ 70 to $ 75 , an increase of $ 10 to $ 15 from 2016 , resulting primarily from a decrease in discount rates , offset by favorable asset experience , effects of the versum spin-off and the adoption of new mortality tables .pension settlement losses of $ 10 to $ 15 are expected , dependent on the timing of retirements .in 2017 , we expect pension expense to include approximately $ 164 for amortization of actuarial losses compared to $ 121 in 2016 .net actuarial losses of $ 484 were recognized in accumulated other comprehensive income in 2016 , primarily attributable to lower discount rates and improved mortality projections .actuarial gains/losses are amortized into pension expense over prospective periods to the extent they are not offset by future gains or losses .future changes in the discount rate and actual returns on plan assets different from expected returns would impact the actuarial gains/losses and resulting amortization in years beyond 2017 .during the first quarter of 2017 , the company expects to record a curtailment loss estimated to be $ 5 to $ 10 related to employees transferring to versum .the loss will be reflected in the results from discontinued operations on the consolidated income statements .we continue to evaluate opportunities to manage the liabilities associated with our pension plans .pension funding pension funding includes both contributions to funded plans and benefit payments for unfunded plans , which are primarily non-qualified plans .with respect to funded plans , our funding policy is that contributions , combined with appreciation and earnings , will be sufficient to pay benefits without creating unnecessary surpluses .in addition , we make contributions to satisfy all legal funding requirements while managing our capacity to benefit from tax deductions attributable to plan contributions .with the assistance of third party actuaries , we analyze the liabilities and demographics of each plan , which help guide the level of contributions .during 2016 and 2015 , our cash contributions to funded plans and benefit payments for unfunded plans were $ 79.3 and $ 137.5 , respectively .for 2017 , cash contributions to defined benefit plans are estimated to be $ 65 to $ 85 .the estimate is based on expected contributions to certain international plans and anticipated benefit payments for unfunded plans , which .

Question: considering the years 2015-2016 , what is the decrease observed in the cash contributions to funded plans and benefit payments for unfunded plans?
Answer: 42.32%
Explanation: it is the final value of cash contributions to funded plans and benefit payments minus the initial one , then divided by the initial and turned into a percentage .