Task: Table-QA (source dataset: FinQA)

Task: 
You are given a table containing structured data and a natural language question referring to the table. Your goal is to analyze the table and provide an accurate and concise answer based on the given data.

Instructions:
1. Understand the Table: Examine the structure, headers, and data in the table. Identify relevant columns and rows related to the question.
2. Interpret the Question: Determine whether the question requires direct retrieval, aggregation, comparison, sorting, filtering, or inference.
3. Extract the Answer: Use logical reasoning and numerical operations (if necessary) to derive the correct response from the table.
4. Format the Answer: No explanation, return the answer in a structured JSON format: {"answer": <answer>}. If the question cannot be answered due to missing or ambiguous data, return a JSON response with {"answer": null}.

Table:
| Unnamed: 0                                          | liability as of january 1 2003   | 2003 restructuring expense   | 2003 cash payments   | liability as of december 31 2003   | 2004 restructuring expense   | 2004 cash payments   | liability as of december 31 2004   | 2005 restructuring expense   | 2005 cash payments   | liability as of december 31 2005   |
|:----------------------------------------------------|:---------------------------------|:-----------------------------|:---------------------|:-----------------------------------|:-----------------------------|:---------------------|:-----------------------------------|:-----------------------------|:---------------------|:-----------------------------------|
| employee separations                                | $ 1639                           | $ 1919                       | $ -1319 ( 1319 )     | $ 2239                             | $ 823                        | $ -2397 ( 2397 )     | $ 665                              | $ 84                         | $ -448 ( 448 )       | $ 301                              |
| lease terminations and other facility closing costs | 1993                             | 347                          | -890 ( 890 )         | 1450                               | -131 ( 131 )                 | -888 ( 888 )         | 431                                | 12                           | -325 ( 325 )         | 118                                |
| total                                               | $ 3632                           | $ 2266                       | $ -2209 ( 2209 )     | $ 3689                             | $ 692                        | $ -3285 ( 3285 )     | $ 1096                             | $ 96                         | $ -773 ( 773 )       | $ 419                              |

Question:
what is the percentage change in impairment charges and net losses from 2003 to 2004?


pre_text: american tower corporation and subsidiaries notes to consolidated financial statements 2014 ( continued ) 12 .
impairments , net loss on sale of long-lived assets , restructuring and merger related expense the significant components reflected in impairments , net loss on sale of long-lived assets , restructuring and merger related expense in the accompanying consolidated statements of operations include the following : impairments and net loss on sale of long-lived assets 2014during the years ended december 31 , 2005 , 2004 and 2003 , the company recorded impairments and net loss on sale of long-lived assets ( primarily related to its rental and management segment ) of $ 19.1 million , $ 22.3 million and $ 28.3 million , respectively .
2022 non-core asset impairment charges 2014during the years ended december 31 , 2005 and 2004 respectively , the company sold a limited number of non-core towers and other non-core assets and recorded impairment charges to write-down these and other non-core assets to net realizable value .
during the year ended december 31 , 2003 , the company sold approximately 300 non-core towers and certain other non-core assets and recorded impairment charges to write-down these and other non-core assets to net realizable value .
as a result , the company recorded impairment charges and net losses of approximately $ 16.8 million , $ 17.7 million and $ 19.1 million for the years ended december 31 , 2005 , 2004 and 2003 , respectively .
2022 construction-in-progress impairment charges 2014for the year ended december 31 , 2005 , 2004 and 2003 , the company wrote-off approximately $ 2.3 million , $ 4.6 million and $ 9.2 million , respectively , of construction-in-progress costs , primarily associated with sites that it no longer planned to build .
restructuring expense 2014during the year ended december 31 , 2005 , the company made cash payments against its previous accrued restructuring liability in the amount of $ 0.8 million .
during the year ended december 31 , 2004 , the company incurred employee separation costs of $ 0.8 million and decreased its lease terminations and other facility closing costs liability by $ 0.1 million .
during the year ended december 31 , 2003 , the company incurred employee separation costs primarily associated with a reorganization of certain functions within its rental and management segment and increased its accrued restructuring liability by $ 2.3 million .
such charges are reflected in impairments , net loss on sale of long-lived assets , restructuring and merger related expense in the accompanying consolidated statement of operations for the years ended december 31 , 2004 and 2003 .
the following table displays activity with respect to the accrued restructuring liability for the years ended december 31 , 2003 , 2004 and 2005 ( in thousands ) .
the accrued restructuring liability is reflected in accounts payable and accrued expenses in the accompanying consolidated balance sheets as of december 31 , 2005 and liability january 1 , restructuring expense payments liability as december 31 , restructuring expense payments liability december 31 , restructuring expense payments liability december 31 .
post_text: there were no material changes in estimates related to this accrued restructuring liability during the year ended december 31 , 2005 .
the company expects to pay the balance of these employee separation liabilities prior to the end of 2006 .
additionally , the company continues to negotiate certain lease terminations associated with this restructuring liability .
merger related expense 2014during the year ended december 31 , 2005 , the company assumed certain obligations , as a result of the merger with spectrasite , inc. , primarily related to employee separation costs of former .
label: -0.0733
qa: answer: -7.3%
ann_text_rows: 4
steps: op: minus2-1
arg1: 17.7
arg2: 19.1
res: -1.4
op: divide2-2
arg1: #0
arg2: 19.1
res: -7.3%
program: subtract(17.7, 19.1), divide(#0, 19.1)
gold_inds: text_4: as a result , the company recorded impairment charges and net losses of approximately $ 16.8 million , $ 17.7 million and $ 19.1 million for the years ended december 31 , 2005 , 2004 and 2003 , respectively .
exe_ans: -0.0733
tfidftopn: text_2: 2022 non-core asset impairment charges 2014during the years ended december 31 , 2005 and 2004 respectively , the company sold a limited number of non-core towers and other non-core assets and recorded impairment charges to write-down these and other non-core assets to net realizable value .
text_9: such charges are reflected in impairments , net loss on sale of long-lived assets , restructuring and merger related expense in the accompanying consolidated statement of operations for the years ended december 31 , 2004 and 2003 .
program_re: divide(subtract(17.7, 19.1), 19.1)
model_input: text_1
impairments , net loss on sale of long-lived assets , restructuring and merger related expense the significant components reflected in impairments , net loss on sale of long-lived assets , restructuring and merger related expense in the accompanying consolidated statements of operations include the following : impairments and net loss on sale of long-lived assets 2014during the years ended december 31 , 2005 , 2004 and 2003 , the company recorded impairments and net loss on sale of long-lived assets ( primarily related to its rental and management segment ) of $ 19.1 million , $ 22.3 million and $ 28.3 million , respectively .
text_3
during the year ended december 31 , 2003 , the company sold approximately 300 non-core towers and certain other non-core assets and recorded impairment charges to write-down these and other non-core assets to net realizable value .
text_4
as a result , the company recorded impairment charges and net losses of approximately $ 16.8 million , $ 17.7 million and $ 19.1 million for the years ended december 31 , 2005 , 2004 and 2003 , respectively .