SVB FINANCIAL GROUP AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS—(Continued) the fund investment’s net asset value by using the most recent available financial information from the investee general partner, for example September 30th, for our December 31st consolidated financial statements, adjusted for any contributions paid during the fourth quarter, distributions received from the investment during the fourth quarter, or significant fund transactions or market events.
The following table is a summary of the estimated fair values and remaining unfunded commitments for each major category of these investments as of December 31, 2009:
## Table 0 ##
(1) Private equity fund investments within non-marketable securities (investment company fair value accounting) include investments made by our managed funds of funds including SVB Strategic Investors Fund, LP, SVB Strategic Investors Fund II, LP, SVB Strategic Investors Fund III, LP, SVB Strategic Investors Fund IV, LP, SVB Capital – NT Growth Partners, LP, and SVB Capital Preferred Return Fund, LP.
These investments represent investments in private equity and venture capital funds that invest primarily in U. S.  and global technology and life sciences companies.
Included in the fair value and unfunded commitments of fund investments under investment company fair value accounting are $232.2 million and $336.0 million, respectively, attributable to noncontrolling interests.
It is estimated that the underlying assets of the fund will be liquidated over the next 10 years, depending on the age of the fund.
(2) Other investments within non-marketable securities (equity method accounting) include investments in debt funds and private equity and venture capital fund investments that invest in or lend money to primarily U. S.  and global technology and life sciences companies.
It is estimated that the underlying assets of the fund will be liquidated over the next 10 years, depending on the age of the fund.
(3) Private equity fund investments within non-marketable securities (cost method accounting) include investments in private equity and venture capital fund investments that invest primarily in U. S.  and global technology and life sciences companies.
Included in the $187.4 million is $162.1 million of commitments made by SVB Financial on behalf of certain new managed funds of funds that we have formed or plan to form in the future, which have not been funded or called.
It is estimated that the underlying assets of the fund will be liquidated over the next 10 years, depending on the age of the fund.20.
Regulatory Matters The Company and the Bank are subject to various regulatory capital adequacy requirements administered by the Federal Reserve Board and the California Department of Financial Institutions (“DFI”).
The Federal Deposit Insurance Corporation Improvement Act of 1991 (“FDICIA”) required that the federal regulatory agencies adopt regulations defining five capital tiers for banks: well capitalized, adequately capitalized, undercapitalized, significantly undercapitalized and critically undercapitalized.
Failure to meet minimum capital requirements can initiate certain mandatory and possibly additional discretionary actions by regulators that, if undertaken, could have a direct material effect on our consolidated financial statements.
## Table 1 ##
NM—Not meaningful (1) The non-GAAP opera9 ng efficiency ra9 o is calculated by dividing non-GAAP noninterest expense, net of noncontrolling interests, by non-GAAP total taxable equivalent revenue, net of noncontrolling interests.
The table below provides a summary of non-GAAP core opera9 ng efficiency ra9 o, which excludes certain financial items where performance is typically subject to market or other conditions beyond our control:
## Table 2 ##
(1) The non-GAAP core opera9 ng efficiency ra9 o is calculated by dividing noninterest expense by total revenue, aW er adjus9 ng for gains and losses on investment securities and equity warrant assets.
realignment and other” expenses.
Acquisition, integration, realignment and other expenses for the years ended December 31, 2009, 2008 and 2007, included (in millions):
## Table 3 ##
Adjustment or impairment of acquired assets and obligations relates to impairment on assets that were acquired in business combinations or adjustments to certain liabilities of acquired companies due to changes in circumstances surrounding those liabilities subsequent to the related measurement period.
Consulting and professional fees relate to third-party integration consulting performed in a variety of areas such as tax, compliance, logistics and human resources and include third-party fees related to severance and termination benefits matters.
These fees also include legal fees related to litigation matters involving acquired businesses that existed prior to our acquisition or resulted from our acquisition.
During 2009, we commenced a global realignment initiative to focus on business opportunities that best support our strategic priorities.
As part of this realignment, we initiated changes in our work force, eliminating positions in some areas and increasing others.
Approximately 300 employees from across the globe were affected by these actions.
As a result of these changes in our work force and headcount reductions from acquisitions, we recorded expense of $19.0 million related to severance and other employee termination-related costs.
These termination benefits were provided in accordance with our existing or local government policies and are considered ongoing benefits.
These costs were accrued when they became probable and estimable and were recorded as part of other current liabilities.
The majority of these costs were paid during 2009.
Information technology integration relates to the noncapitalizable costs associated with integrating the information systems of acquired businesses.
In-process research and development charges for 2008 relate to the acquisition of Abbott Spine.
In-process research and development charges for 2007 relate to the acquisitions of Endius and ORTHOsoft.
In 2009, we ceased using certain leased facilities and, accordingly, recorded expense for the remaining lease payments, less estimated sublease recoveries, and wrote-off any assets being used in those facilities.
Facility and employee relocation relates to costs associated with relocating certain facilities.
Most notably, we consolidated our legacy European distribution centers into a new distribution center in Eschbach, Germany.
Over the past three years we have acquired a number of U. S.  and foreign-based distributors.
We have incurred various costs related to the acquisition and integration of those businesses.
Certain litigation matters relate to costs recognized during the year for the estimated or actual settlement of various legal matters, including patent litigation matters, commercial litigation matters and matters arising from our acquisitions of certain competitive distributorships in prior years.
We recognize expense for the potential settlement of a legal matter when we believe it is probable that a loss has been incurred and we can reasonably estimate the loss.
In 2009, we made a concerted effort to settle many of these matters to avoid further litigation costs.
Contract termination costs relate to terminated agreements in connection with the integration of acquired companies.
The terminated contracts primarily relate to sales agents and distribution agreements.
Cash and Cash Equivalents – We consider all highly liquid investments with an original maturity of three months or less to be cash equivalents.
The carrying amounts reported in the balance sheet for cash and cash equivalents are valued at cost, which approximates their fair value.
Certificates of Deposit – We invest in cash deposits with original maturities greater than three months and classify these investments as certificates of deposit on our consolidated balance sheet.
The carrying amounts reported in the balance sheet for certificates of deposit are valued at cost, which approximates their fair value.
Inventories – Inventories, net of allowances for obsolete and slow-moving goods, are stated at the lower of cost or market, with cost determined on a first-in first-out basis.
Property, Plant and Equipment – Property, plant and equipment is carried at cost less accumulated depreciation.
Depreciation is computed using the straight-line method based on estimated useful lives of ten to forty years for buildings and improvements and three to eight years for machinery and equipment.
Maintenance and repairs are expensed as incurred.
We review property, plant and equipment for impairment whenever events or changes in circumstances indicate that the carrying value of an asset may not be recoverable.
An impairment loss would be recognized when estimated future undiscounted cash flows relating to the asset are less than its carrying amount.
An impairment loss is measured as the amount by which the carrying amount of an asset exceeds its fair value.

Tables referenced above, in order (Table 0 first):
<table><tr><td> (Dollars in thousands)</td><td> Fair Value</td><td> Unfunded Commitments</td></tr><tr><td>Non-marketable securities (investment company fair value accounting):</td><td></td><td></td></tr><tr><td>Private equity fund investments -1</td><td>$271,316</td><td>$362,730</td></tr><tr><td>Non-marketable securities (equity method accounting):</td><td></td><td></td></tr><tr><td>Other investments -2</td><td>56,242</td><td>26,040</td></tr><tr><td>Non-marketable securities (cost method accounting):</td><td></td><td></td></tr><tr><td>Private equity fund investments -3</td><td>81,015</td><td>187,361</td></tr><tr><td>Total</td><td>$408,573</td><td>$576,131</td></tr></table>
<table><tr><td></td><td colspan="5">Year ended December 31,</td></tr><tr><td>Non-GAAP operating efficiency ratio, net of noncontrolling interests (Dollars in thousands, except ratios)</td><td>2018</td><td>2017</td><td>% Change 2018/2017</td><td>2016</td><td>% Change 2017/2016</td></tr><tr><td>GAAP noninterest expense</td><td>$1,188,193</td><td>$1,010,655</td><td>17.6%</td><td>$859,797</td><td>17.5%</td></tr><tr><td>Less: expense attributable to noncontrolling interests</td><td>522</td><td>813</td><td>-35.8</td><td>524</td><td>55.2</td></tr><tr><td>Non-GAAP noninterest expense, net of noncontrolling interests</td><td>$1,187,671</td><td>$1,009,842</td><td>17.6</td><td>$859,273</td><td>17.5</td></tr><tr><td>GAAP net interest income</td><td>$1,893,988</td><td>$1,420,369</td><td>33.3</td><td>$1,150,523</td><td>23.5</td></tr><tr><td>Adjustments for taxable equivalent basis</td><td>9,201</td><td>3,076</td><td>199.1</td><td>1,203</td><td>155.7</td></tr><tr><td>Non-GAAP taxable equivalent net interest income</td><td>$1,903,189</td><td>$1,423,445</td><td>33.7</td><td>$1,151,726</td><td>23.6</td></tr><tr><td>Less: net interest income attributable to noncontrolling interests</td><td>30</td><td>33</td><td>-9.1</td><td>66</td><td>-50.0</td></tr><tr><td>Non-GAAP taxable equivalent net interest income, net of noncontrolling interests</td><td>$1,903,159</td><td>$1,423,412</td><td>33.7</td><td>$1,151,660</td><td>23.6</td></tr><tr><td>GAAP noninterest income</td><td>$744,984</td><td>$557,231</td><td>33.7</td><td>$456,552</td><td>22.1</td></tr><tr><td>Less: income attributable to noncontrolling interests</td><td>38,000</td><td>29,452</td><td>29.0</td><td>8,039</td><td>NM</td></tr><tr><td>Non-GAAP noninterest income, net of noncontrolling interests</td><td>$706,984</td><td>$527,779</td><td>34.0</td><td>$448,513</td><td>17.7</td></tr><tr><td>GAAP total revenue</td><td>$2,638,972</td><td>$1,977,600</td><td>33.4</td><td>$1,607,075</td><td>23.1</td></tr><tr><td>Non-GAAP taxable equivalent revenue, net of noncontrolling interests</td><td>$2,610,143</td><td>$1,951,191</td><td>33.8</td><td>$1,600,173</td><td>21.9</td></tr><tr><td>GAAP operating efficiency ratio</td><td>45.02%</td><td>51.11%</td><td>-11.9</td><td>53.50%</td><td>-4.5</td></tr><tr><td>Non-GAAP operating efficiency ratio -1</td><td>45.50</td><td>51.76</td><td>-12.1</td><td>53.70</td><td>-3.6</td></tr></table>
<table><tr><td></td><td colspan="5">Year ended December 31,</td></tr><tr><td>Non-GAAP core operating efficiency ratio (Dollars in thousands, except ratios)</td><td>2018</td><td>2017</td><td>% Change 2018/2017</td><td>2016</td><td>% Change 2017/2016</td></tr><tr><td>GAAP noninterest expense</td><td>$1,188,193</td><td>$1,010,655</td><td>17.6%</td><td>$859,797</td><td>17.5%</td></tr><tr><td>GAAP net interest income</td><td>$1,893,988</td><td>$1,420,369</td><td>33.3</td><td>$1,150,523</td><td>23.5</td></tr><tr><td>GAAP noninterest income</td><td>$744,984</td><td>$557,231</td><td>33.7</td><td>$456,552</td><td>22.1</td></tr><tr><td>Less: gains on investment securities, net</td><td>88,094</td><td>64,603</td><td>36.4</td><td>51,740</td><td>24.9</td></tr><tr><td>Less: net gains on equity warrant assets</td><td>89,142</td><td>54,555</td><td>63.4</td><td>37,892</td><td>44.0</td></tr><tr><td>Non-GAAP noninterest income, net of gains on investment securities and equity warrant assets</td><td>$567,748</td><td>$438,073</td><td>29.6</td><td>$366,920</td><td>19.4</td></tr><tr><td>GAAP total revenue</td><td>$2,638,972</td><td>$1,977,600</td><td>33.4</td><td>$1,607,075</td><td>23.1</td></tr><tr><td>Non-GAAP total revenue, net of gains on investment securities and equity warrant assets</td><td>$2,461,736</td><td>$1,858,442</td><td>32.5</td><td>$1,517,443</td><td>22.5</td></tr><tr><td>GAAP operating efficiency ratio</td><td>45.02%</td><td>51.11%</td><td>-11.9</td><td>53.50%</td><td>-4.5</td></tr><tr><td>Non-GAAP, core operating efficiency ratio -1</td><td>48.27</td><td>54.38</td><td>-11.2</td><td>56.66</td><td>-4.0</td></tr></table>
<table><tr><td></td><td>2009</td><td>2008</td><td>2007</td></tr><tr><td>Adjustment or impairment of acquired assets and obligations, net</td><td>$-1.5</td><td>$-10.4</td><td>$-1.2</td></tr><tr><td>Consulting and professional fees</td><td>11.7</td><td>13.2</td><td>1.0</td></tr><tr><td>Employee severance and retention, including share-based compensation acceleration</td><td>19.0</td><td>0.2</td><td>1.6</td></tr><tr><td>Information technology integration</td><td>1.1</td><td>0.7</td><td>2.6</td></tr><tr><td>In-process research & development</td><td>–</td><td>38.5</td><td>6.5</td></tr><tr><td>Vacated facilities</td><td>1.4</td><td>–</td><td>–</td></tr><tr><td>Facility and employee relocation</td><td>5.4</td><td>7.5</td><td>–</td></tr><tr><td>Distributor acquisitions</td><td>1.1</td><td>6.9</td><td>4.1</td></tr><tr><td>Certain litigation matters</td><td>23.4</td><td>–</td><td>–</td></tr><tr><td>Contract terminations</td><td>9.4</td><td>5.7</td><td>5.4</td></tr><tr><td>Other</td><td>4.3</td><td>6.2</td><td>5.2</td></tr><tr><td>Acquisition, integration, realignment and other</td><td>$75.3</td><td>$68.5</td><td>$25.2</td></tr></table>

Question: what is the expense related to severance and other employee termination-related costs as a percentage of the acquisition integration realignment and other expenses in 2009?
Answer: 0.25232
Reasoning program: divide(19.0,75.3)