Notes to the Consolidated Financial Statements (Continued) NOTE 9.
RETIREMENT PLAN We maintain a defined contribution pension plan covering full-time shoreside employees who have completed the minimum period of continuous service.
Annual contributions to the plan are based on fixed percentages of participants’ salaries and years of service, not to exceed certain maximums.
Pension cost was $13.9 million, $12.8 million and $12.2 million for the years ended December 31, 2006, 2005 and 2004, respectively.
NOTE 10.
INCOME TAXES We and the majority of our subsidiaries are currently exempt from United States corporate tax on income from the international operation of ships pursuant to Section 883 of the Internal Revenue Code.
Income tax expense related to our remaining subsidiaries was not significant for the years ended December 31, 2006, 2005 and 2004.
Final regulations under Section 883 were published on August 26, 2003, and were effective for the year ended December 31, 2005.
These regulations confirmed that we qualify for the exemption provided by Section 883, but also narrowed the scope of activities which are considered by the Internal Revenue Service to be incidental to the international operation of ships.
The activities listed in the regulations as not being incidental to the international operation of ships include income from the sale of air and other transportation such as transfers, shore excursions and pre and post cruise tours.
To the extent the income from such activities is earned from sources within the United States, such income will be subject to United States taxation.
The application of these new regulations reduced our net income for the years ended December 31, 2006 and December 31, 2005 by approximately $6.3 million and $14.0 million, respectively.
NOTE 11.
FINANCIAL INSTRUMENTS The estimated fair values of our financial instruments are as follows (in thousands):
## Table 0 ##
The reported fair values are based on a variety of factors and assumptions.
Accordingly, the fair values may not represent actual values of the financial instruments that could have been realized as of December 31, 2006 or 2005, or that will be realized in the future and do not include expenses that could be incurred in an actual sale or settlement.
Our financial instruments are not held for trading or speculative purposes.
Our exposure under foreign currency contracts, interest rate and fuel swap agreements is limited to the cost of replacing the contracts in the event of non-performance by the counterparties to the contracts, all of which are currently our lending banks.
To minimize this risk, we select counterparties with credit risks acceptable to us and we limit our exposure to an individual counterparty.
Furthermore, all foreign currency forward contracts are denominated in primary currencies.
Cash and Cash Equivalents The carrying amounts of cash and cash equivalents approximate their fair values due to the short maturity of these instruments.
Long-Term Debt The fair values of our senior notes and senior debentures were estimated by obtaining quoted market prices.
The fair values of all other debt were estimated using discounted cash flow analyses based on market rates available to us for similar debt with the same remaining maturities.
Foreign Currency Contracts The fair values of our foreign currency forward contracts were estimated using current market prices for similar instruments.
Our exposure to market risk for fluctuations in foreign currency exchange rates relates to six ship construction contracts and forecasted transactions.
We use foreign currency forward contracts to mitigate the impact of fluctuations in foreign currency exchange rates.
As of December 31, 2006, we had foreign currency forward contracts in a notional amount of $3.8 billion maturing through 2009.
As of December 31, 2006, the fair value of our foreign currency forward contracts related to the six ship construction contracts, which are designated as fair value hedges, was a net unrealized gain of approximately $106.3 million.
At December 31, 2005, the fair value of our foreign currency forward contracts related to three ship construction contracts, designated as fair value hedges, was a net unrealized loss of approximately $103.4 million.
The fair value of our foreign currency forward contracts related to the other ship construction contract at December 31, 2005, which was designated as a cash flow hedge, was an unrealized loss, of approximately $7.8 million.
At December 31, 2006, approximately 11% of the aggregate cost of the ships was exposed to fluctuations in the euro exchange rate.
costs between cost of license revenue and cost of maintenance and service revenue based on license and maintenance and service revenue reported.
Cost of license revenue.
Cost of license revenue includes costs related to products sold and software licensed, allocated operating costs related to product support and distribution costs, royalties paid to third party vendors, and the amortization of capitalized research and development costs associated with software products which have reached technological feasibility.
Cost of maintenance and service revenue.
Cost of maintenance and service revenue includes operating costs related to maintaining the infrastructure necessary to operate our services and training organization, and costs associated with the delivery of our consulting services, such as, hotline and onsite support, production services and documentation of maintenance updates.
Amortization of intangible assets.
Amortization of intangible assets, which is recorded to cost of revenue and operating expenses, includes the amortization of certain contract rights and the amortization of core/developed technology, trademarks, trade names, customer relationships, and covenants not to compete related to acquisitions.
Cost of revenue increased by $60.9 million or 16% in fiscal 2013 compared to fiscal 2012 due to increases of $23.0 million in amortization of intangible assets and $17.7 million in personnel-related costs, primarily as a result of acquisitions in fiscal 2012, particularly in the fourth quarter of fiscal 2012, and $25.9 million in product costs primarily due to product sales.
The increase in cost of revenue was partially offset by an additional week of expenses of approximately $2.2 million in fiscal 2012 and a $1.3 million reduction in acquisition-related costs compared to fiscal 2012.
Cost of revenue increased by $52.2 million or 15% in fiscal 2012 compared to fiscal 2011.
The increase was primarily due to increases of $26.5 million in amortization of intangible assets, $19.0 million in personnel-related costs as a result of fiscal 2012 acquisitions and the impact of one extra week of costs of approximately $2.2 million in fiscal 2012.
Operating Expenses Research and Development
## Table 1 ##
The increase in research and development expense in fiscal 2013 compared to fiscal 2012 was primarily due to increases of $76.1 million in personnel-related costs and $11.0 million in functionally allocated expenses, as a result of headcount increases primarily from our acquisitions in fiscal 2012, particularly in the fourth quarter of fiscal 2012, and $8.6 million in consulting costs.
The increase in research and development expenses was partially offset by an additional week of expenses of approximately $7.5 million in fiscal 2012 and a $6.3 million reduction in acquisition-related costs compared to fiscal 2012.
The increase in research and development expense in fiscal 2012 compared to fiscal 2011 was primarily due to increases of $61.0 million in personnel-related costs as a result of headcount increases primarily from our acquisitions, $11.1 million in functionally allocated expenses as a result of headcount increases from our current year acquisitions, $7.9 million in costs related to acquisitions, and one extra week of costs of approximately $7.5 million in fiscal 2012 compared with fiscal 2011.
Acquired In-Process Research and Development In-process research and development (IPR&D) costs relate to in-process technologies acquired in acquisitions.
The value assigned to IPR&D is determined by considering the importance of each project to our overall development plan, estimating costs to develop the IPR&D into commercially viable products, estimating the resulting net cash flows from such projects when completed and discounting the net cash flows back to their present value.
The utilized discount rate is our weighted average cost of capital, taking into account the inherent uncertainties in future revenue estimates and the profitability of such technology, the successful development of the IPR&D, its useful life and the uncertainty of technological advances, all of which are unknown at the time of determination.
Upon completion of development, the underlying intangible asset is amortized over its estimated useful life and recorded in cost of revenue.
IPR&D projects acquired are anticipated to be completed over a period of one to three years from the date of the acquisition.
See Note 4 of Notes to Consolidated Financial Statements.
Amortization of Intangible Assets Amortization of intangible assets includes the amortization of contract rights and the amortization of core/developed technology, trademarks, trade names, customer relationships, covenants not to compete, and in-process research and development related to acquisitions completed in prior years.
Amortization expense is included in the consolidated statements of operations as follows:
## Table 2 ##
Amortization of capitalized software development costs is not presented in the above table and is included in cost of license revenue in the consolidated statements of operations.
The increases in amortization of intangible assets from fiscal 2011 through 2013 were primarily due to the amortization of intangible assets from acquisitions partially offset by certain intangible assets becoming fully amortized.
See Note 4 of Notes to Consolidated Financial Statements for a schedule of future amortization amounts, which is incorporated by reference here.
Impairment of Intangible Assets.
We did not record any impairment charges to our intangible assets during fiscal 2013, 2012, or 2011.
Other Income (Expense), Net
## Table 3 ##
SYNOPSYS, INC.  NOTES TO CONSOLIDATED FINANCIAL STATEMENTS—Continued Fair Values of Financial Instruments.
The Company’s cash equivalents and foreign currency contracts are carried at fair value.
The fair value of the Company’s accounts receivable and accounts payable approximates the carrying amount due to their short duration.
Non-marketable equity securities are carried at cost.
The Company performs periodic impairment analysis over these nonmarketable equity securities.
See Note 6.
Fair Value Measures.
Cash and Cash Equivalents.
The Company classifies investments with original maturities of three months or less when acquired as cash equivalents.
Concentration of Credit Risk.
Financial instruments that potentially subject the Company to significant concentrations of credit risk consist principally of cash equivalents, marketable securities, foreign currency contracts, and accounts receivable from trade customers.
The Company maintains cash equivalents primarily in highly rated taxable and tax-exempt money market funds located in the U. S.  and in various overseas locations.
The Company sells its products worldwide primarily to customers in the global electronics market.
The Company performs on-going credit evaluations of its customers’ financial condition and does not require collateral.
The Company establishes reserves for potential credit losses and such losses have been within management’s expectations and have not been material in any year presented.
Allowance for Doubtful Accounts.
Trade accounts receivable are recorded at the invoiced amount and do not bear interest.
The Company maintains allowances for doubtful accounts to reduce the Company’s receivables to their estimated net realizable value.
The Company provides a general reserve on all accounts receivable based on a review of customer accounts.
The following table presents the changes in the allowance for doubtful accounts.
## Table 4 ##
(1) Balances written off, net of recoveries.
Income Taxes.
The Company accounts for income taxes using the asset and liability method.
Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases and operating loss and tax credit carryforwards.
Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled.
The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date.
The Company accounts for uncertainty in income taxes using a two-step approach to recognizing and measuring uncertain tax positions.
The first step is to evaluate the tax position for recognition by determining whether it is more likely than not that the position will be sustained on audit, including resolution of related appeals or litigation processes, if any.
The second step is to measure the tax benefit as the largest amount which is more than 50% likely of being realized upon ultimate settlement.
An uncertain tax position is considered effectively settled on completion of an examination by a taxing authority if certain other conditions are satisfied.
SYNOPSYS, INC.  NOTES TO CONSOLIDATED FINANCIAL STATEMENTS—Continued Anticipated future minimum lease payments on all non-cancelable operating leases with a term in excess of one year, net of sublease income, as of October 31, 2013 are as follows:

Tables referenced above, in order (Table 0 first):
<table><tr><td></td><td>2006</td><td>2005</td></tr><tr><td>Cash and cash equivalents</td><td>$ 104,520</td><td>$ 125,385</td></tr><tr><td>Long-term debt (including current portion of long-term debt)</td><td>-5,474,988</td><td>-4,368,874</td></tr><tr><td>Foreign currency forward contracts in a net (loss) gain position</td><td>104,159</td><td>-115,415</td></tr><tr><td>Interest rate swap agreements in a net receivable position</td><td>5,856</td><td>8,456</td></tr><tr><td>Fuel swap agreements in a net payable position</td><td>-20,456</td><td>-78</td></tr></table>
<table><tr><td></td><td colspan="3">Year Ended October 31,</td><td> $ Change</td><td>% Change</td><td> $ Change</td><td> % Change</td></tr><tr><td></td><td>2013</td><td>2012</td><td>2011</td><td colspan="2">2012 to 2013</td><td colspan="2"> 2011 to 2012</td></tr><tr><td></td><td colspan="7"> (dollars in millions)</td></tr><tr><td></td><td>$669.2</td><td>$581.6</td><td>$491.9</td><td>$87.6</td><td>15%</td><td>$89.7</td><td>18%</td></tr><tr><td>Percentage of total revenue</td><td>34%</td><td>33%</td><td>32%</td><td></td><td></td><td></td><td></td></tr></table>
<table><tr><td></td><td colspan="3">Year Ended October 31,</td><td> $ Change</td><td>% Change</td><td> $ Change</td><td> % Change</td></tr><tr><td></td><td>2013</td><td>2012</td><td>2011</td><td colspan="2">2012 to 2013</td><td colspan="2"> 2011 to 2012</td></tr><tr><td></td><td colspan="7"> (dollars in millions)</td></tr><tr><td>Included in cost of revenue</td><td>$104.3</td><td>$81.3</td><td>$54.8</td><td>$23.0</td><td>28%</td><td>$26.5</td><td>48%</td></tr><tr><td>Included in operating expenses</td><td>23.2</td><td>18.6</td><td>14.6</td><td>4.6</td><td>25%</td><td>4.0</td><td>27%</td></tr><tr><td>Total</td><td>$127.5</td><td>$99.9</td><td>$69.4</td><td>$27.6</td><td>28%</td><td>$30.5</td><td>44%</td></tr><tr><td>Percentage of total revenue</td><td>6%</td><td>6%</td><td>5%</td><td></td><td></td><td></td><td></td></tr></table>
<table><tr><td></td><td colspan="3">Year Ended October 31,</td><td> $ Change</td><td>% Change</td><td>$ Change</td><td>% Change</td></tr><tr><td></td><td>2013</td><td>2012</td><td>2011</td><td colspan="2">2012 to 2013</td><td colspan="2">2011 to 2012</td></tr><tr><td></td><td colspan="7">(dollars in millions)</td></tr><tr><td>Interest income</td><td>$1.9</td><td>$1.6</td><td>$2.1</td><td>$0.3</td><td>19%</td><td>$-0.5</td><td>-24%</td></tr><tr><td>Interest expense</td><td>-1.7</td><td>-2.0</td><td>-0.1</td><td>0.3</td><td>-15%</td><td>-1.9</td><td>1,900%</td></tr><tr><td>Gain (loss) on assets related to executive deferred compensation plan</td><td>18.5</td><td>7.5</td><td>2.4</td><td>11.0</td><td>147%</td><td>5.1</td><td>213%</td></tr><tr><td>Foreign currency exchange gain (loss)</td><td>6.0</td><td>1.7</td><td>1.7</td><td>4.3</td><td>253%</td><td>0.0</td><td>0%</td></tr><tr><td>Other, net</td><td>4.5</td><td>2.3</td><td>0.2</td><td>2.2</td><td>96%</td><td>2.1</td><td>1,050%</td></tr><tr><td>Total</td><td>$29.2</td><td>$11.1</td><td>$6.3</td><td>$18.1</td><td>163%</td><td>$4.8</td><td>76%</td></tr></table>
<table><tr><td> Fiscal Year</td><td> Balance at Beginning of Period</td><td> Provisions</td><td>Write-offs-1</td><td> Balance at End of Period</td></tr><tr><td></td><td colspan="4"> (in thousands)</td></tr><tr><td>2013</td><td>$6,072</td><td>$102</td><td>$-1,921</td><td>$4,253</td></tr><tr><td>2012</td><td>$2,489</td><td>$3,754</td><td>$-171</td><td>$6,072</td></tr><tr><td>2011</td><td>$2,727</td><td>$1,058</td><td>$-1,296</td><td>$2,489</td></tr></table>

Question: As As the chart 2 shows,what's the increasing rate of the value of the "Included in operating expenses" in 2012 Ended October 31?
Answer: 0.27397
Reasoning program: subtract(18.6,14.6), divide(#0,14.6)