investing activities for the year ended 30 september 2014 , cash used for investing activities was $ 1638.0 , primarily capital expenditures for plant and equipment .for the year ended 30 september 2013 , cash used for investing activities was $ 1697.0 , primarily capital expenditures for plant and equipment and acquisitions .for the year ended 30 september 2012 , cash used for investing activities was $ 2435.2 , primarily capital expenditures for plant and equipment , acquisitions , and investments in unconsolidated affiliates .refer to the capital expenditures section below for additional detail .capital expenditures capital expenditures are detailed in the following table: .
[['', '2014', '2013', '2012'], ['additions to plant and equipment', '$ 1684.2', '$ 1524.2', '$ 1521.0'], ['acquisitions less cash acquired', '2014', '224.9', '863.4'], ['investments in and advances to unconsolidated affiliates', '-2.0 ( 2.0 )', '-1.3 ( 1.3 )', '175.4'], ['capital expenditures on a gaap basis', '$ 1682.2', '$ 1747.8', '$ 2559.8'], ['capital lease expenditures ( a )', '202.4', '234.9', '212.2'], ['purchase of noncontrolling interests in asubsidiary ( a )', '.5', '14.0', '6.3'], ['capital expenditures on a non-gaap basis', '$ 1885.1', '$ 1996.7', '$ 2778.3']]
( a ) we utilize a non-gaap measure in the computation of capital expenditures and include spending associated with facilities accounted for as capital leases and purchases of noncontrolling interests .certain contracts associated with facilities that are built to provide product to a specific customer are required to be accounted for as leases , and such spending is reflected as a use of cash within cash provided by operating activities , if the arrangement qualifies as a capital lease .additionally , the payment for subsidiary shares from noncontrolling interests in a subsidiary is accounted for as an equity transaction and will be reflected as a financing activity in the statement of cash flows .the presentation of this non-gaap measure is intended to enhance the usefulness of information by providing a measure that our management uses internally to evaluate and manage our expenditures .capital expenditures on a gaap basis in 2014 totaled $ 1682.2 , compared to $ 1747.8 in 2013 .the decrease of $ 65.6 was primarily due to the acquisitions in 2013 .additions to plant and equipment are largely in support of the merchant gases and tonnage gases businesses .additions to plant and equipment also included support capital of a routine , ongoing nature , including expenditures for distribution equipment and facility improvements .spending in 2014 and 2013 included plant and equipment constructed to provide oxygen for coal gasification in china , hydrogen to the global market , and renewable energy in the u.k .in 2013 , we completed three acquisitions with an aggregate cash use , net of cash acquired , of $ 224.9 .in the fourth quarter , we acquired an air separation unit and integrated gases liquefier in guiyang , china .during the third quarter , we acquired epco , the largest independent u.s .producer of liquid carbon dioxide ( co2 ) , and wcg .in 2012 , we acquired a controlling stake in indura s.a .for $ 690 and e.i .dupont de nemours and co. , inc . 2019s 50% ( 50 % ) interest in our joint venture , da nanomaterials for $ 147 .we also purchased a 25% ( 25 % ) equity interest in abdullah hashim industrial gases & equipment co .ltd .( ahg ) , an unconsolidated affiliate , for $ 155 .refer to note 5 , business combinations , and note 7 , summarized financial information of equity affiliates , to the consolidated financial statements for additional details regarding the acquisitions and the investments .capital expenditures on a non-gaap basis in 2014 totaled $ 1885.1 compared to $ 1996.7 in 2013 .capital lease expenditures of $ 202.4 decreased by $ 32.5 , reflecting lower project spending .2015 outlook excluding acquisitions , capital expenditures for new plant and equipment in 2015 on a gaap basis are expected to be between $ 1650 and $ 1800 , and on a non-gaap basis are expected to be between $ 1700 and $ 1900 .the non-gaap capital expenditures include spending associated with facilities accounted for as capital leases , which are expected to be between $ 50 and $ 100 .a majority of the total capital expenditures is expected to be for new plants .it is anticipated that capital expenditures will be funded principally with cash from continuing operations .in addition , we intend to continue to evaluate acquisition opportunities and investments in equity affiliates .financing activities for the year ended 2014 , cash used by financing activities was $ 504.3 primarily attributable to cash used to pay dividends of $ 627.7 , which was partially offset by proceeds from stock option exercises of $ 141.6 .our borrowings ( short- and long-term proceeds , net of repayments ) were a net source of cash ( issuance ) of $ 1.1 and included $ 148.7 of net commercial paper and other short-term debt issuances , debt proceeds from the issuance of a .

Question: considering the year 2014 , what is the variation between the capital expenditures on a gaap basis and the one on a non-gaap basis?
Answer: 202.9
Explanation: it is the difference between each capital expenditures value , concerning gaap or non-gaap basis .