Financial report context:
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 .

Financial table:
liability as of january 1 2003: employee separations; 2003 restructuring expense: $ 1639; 2003 cash payments: $ 1919; liability as of december 31 2003: $ -1319 ( 1319 ); 2004 restructuring expense: $ 2239; 2004 cash payments: $ 823; liability as of december 31 2004: $ -2397 ( 2397 ); 2005 restructuring expense: $ 665; 2005 cash payments: $ 84; liability as of december 31 2005: $ -448 ( 448 ); column_11: $ 301
liability as of january 1 2003: lease terminations and other facility closing costs; 2003 restructuring expense: 1993; 2003 cash payments: 347; liability as of december 31 2003: -890 ( 890 ); 2004 restructuring expense: 1450; 2004 cash payments: -131 ( 131 ); liability as of december 31 2004: -888 ( 888 ); 2005 restructuring expense: 431; 2005 cash payments: 12; liability as of december 31 2005: -325 ( 325 ); column_11: 118
liability as of january 1 2003: total; 2003 restructuring expense: $ 3632; 2003 cash payments: $ 2266; liability as of december 31 2003: $ -2209 ( 2209 ); 2004 restructuring expense: $ 3689; 2004 cash payments: $ 692; liability as of december 31 2004: $ -3285 ( 3285 ); 2005 restructuring expense: $ 1096; 2005 cash payments: $ 96; liability as of december 31 2005: $ -773 ( 773 ); column_11: $ 419

Additional report context:
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 .

Question: what is the percentage change in impairment charges and net losses from 2004 to 2005?
Answer: -5.1%