4 . business restructuring and cost reduction actions the charges we record for business restructuring and cost reduction actions have been excluded from segment operating income and are reflected on the consolidated income statements as 201cbusiness restructuring and cost reduction actions . 201d 2014 charge on 18 september 2014 , we announced plans to reorganize the company , including realignment of our businesses in new reporting segments and organizational changes , effective as of 1 october 2014 . refer to note 25 , business segment and geographic information , for additional details . as a result of this initiative , we will incur ongoing severance and other charges . during the fourth quarter of 2014 , an expense of $ 12.7 ( $ 8.2 after-tax , or $ .04 per share ) was incurred relating to the elimination of approximately 50 positions . the 2014 charge related to the businesses at the segment level as follows : $ 4.4 in merchant gases , $ 4.1 in tonnage gases , $ 2.4 in electronics and performance materials , and $ 1.8 in equipment and energy . 2013 plan during the fourth quarter of 2013 , we recorded an expense of $ 231.6 ( $ 157.9 after-tax , or $ .74 per share ) reflecting actions to better align our cost structure with current market conditions . the asset and contract actions primarily impacted the electronics business due to continued weakness in the photovoltaic ( pv ) and light-emitting diode ( led ) markets . the severance and other contractual benefits primarily impacted our merchant gases business and corporate functions in response to weaker than expected business conditions in europe and asia , reorganization of our operations and functional areas , and previously announced senior executive changes . the remaining planned actions associated with severance were completed in the first quarter of 2015 . the 2013 charges relate to the businesses at the segment level as follows : $ 61.0 in merchant gases , $ 28.6 in tonnage gases , $ 141.0 in electronics and performance materials , and $ 1.0 in equipment and energy . the following table summarizes the carrying amount of the accrual for the 2013 plan at 30 september 2014 : severance and other benefits actions contract actions/other total .

Table: severance and other benefits asset actions contract actions/other total 2013 charge $ 71.9 $ 100.4 $ 59.3 $ 231.6 amount reflected in pension liability -6.9 ( 6.9 ) 2014 2014 -6.9 ( 6.9 ) noncash expenses 2014 -100.4 ( 100.4 ) 2014 -100.4 ( 100.4 ) cash expenditures -3.0 ( 3.0 ) 2014 -58.5 ( 58.5 ) -61.5 ( 61.5 ) currency translation adjustment .4 2014 2014 .4 30 september 2013 $ 62.4 $ 2014 $ .8 $ 63.2 cash expenditures -51.7 ( 51.7 ) 2014 -.8 ( .8 ) -52.5 ( 52.5 ) currency translation adjustment -.6 ( .6 ) 2014 2014 -.6 ( .6 ) 30 september 2014 $ 10.1 $ 2014 $ 2014 $ 10.1

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Question: taking into account the 2014 charge related to the businesses for a segment , what is the percentage of the merchant gases segment concerning all of them?
Answer: 34.64%
Calculation: divide(4.4, add(add(4.4, 4.1), add(2.4, 1.8)))
Explanation: it is the value of the merchant gases segment divided by the sum of all segments , then turned into a percentage .