HEWLETT PACKARD ENTERPRISE COMPANY AND SUBSIDIARIES Management’s Discussion and Analysis of Financial Condition and Results of Operations (Continued) acquisitions.
For fiscal 2016, as compared to the prior-year period, the decrease in DOS was due to lower inventory to support expected service levels, including key commodity buffer management.
Days of purchases outstanding in accounts payable (‘‘DPO’’) measures the average number of days our accounts payable balances are outstanding.
DPO is calculated by dividing ending accounts payable by a 90-day average of cost of goods sold.
For fiscal 2017, as compared to the prior-year period, the increase in DPO was primarily the result of an extension of payment terms with our product suppliers.
For fiscal 2016, as compared to the prior-year period, the increase in DPO was due primarily to an extension of payment terms with our product suppliers and favorable purchasing linearity.
The cash conversion cycle is the sum of DSO and DOS, less DPO.
Items which may cause the cash conversion cycle in a particular period to differ include, but are not limited to, changes in business mix, changes in payment terms (including extended payment terms from suppliers), the extent of receivables factoring, seasonal trends, the timing of revenue recognition and inventory purchases within the period, and acquisition activity.
Investing Activities Net cash used in investing activities was $4.9 billion in fiscal 2017 due primarily to $2.5 billion of investments in property, plant and equipment, net of proceeds from sales, and payments of $2.2 billion in connection with business acquisitions.
Net cash provided by investing activities increased by $5.8 billion in fiscal 2016 as compared to the prior-year period, due primarily to net proceeds of $3.2 billion from business divestitures and a decrease of $2.6 billion in cash payments made in connection with business acquisitions.
Financing Activities Net cash provided by financing activities was $0.6 billion in fiscal 2017 due primarily to a $3.0 billion cash dividend payment from Everett, a $2.5 billion cash dividend payment from Seattle and $2.3 billion of cash proceeds from the issuance of debt, partially offset by $3.8 billion of debt redemption payments and $3.0 billion of cash utilization for repurchases of common stock and dividend payments.
Net cash used in financing activities was $2.2 billion in fiscal 2016 due primarily to cash utilization for repurchases of common stock and dividend payments.
Cash flow from financing activities for fiscal 2015 primarily represents net transfers from former Parent and net payments on debt.
As cash and the financing of our operations during that period has historically been managed by former Parent, the components of net transfers from former Parent include cash transfers to us from former Parent and payments by former Parent to settle our obligations.
These transactions are considered to be effectively settled for cash at the time the transaction is recorded.
## Table 0 ##
We maintain debt levels that we establish through consideration of a number of factors, including cash flow expectations, cash requirements for operations, investment plans (including acquisitions), share repurchase activities, our cost of capital, and targeted capital structure.
On April 28, 2017, we used a portion of the $3.0 billion cash dividend received from Everett to redeem $1.5 billion face value of the 2.450% Senior Notes with an original maturity date of October 5, 2017.
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institutions.
International Paper continually monitors its positions with and the credit quality of these financial institutions and does not expect nonperformance by the counterparties.
NOTE 14 CAPITAL STOCK The authorized capital stock at both December 31, 2006 and 2005, consisted of 990,850,000 shares of common stock, $1 par value; 400,000 shares of cumulative $4 preferred stock, without par value (stated value $100 per share); and 8,750,000 shares of serial preferred stock, $1 par value.
The serial preferred stock is issuable in one or more series by the Board of Directors without further shareholder action.
In July 2006, in connection with the planned use of projected proceeds from the Company’s Transformation Plan, International Paper’s Board of Directors authorized a share repurchase program to acquire up to $3.0 billion of the Company’s stock.
In a modified “Dutch Auction” tender offer completed in September 2006, International Paper purchased 38,465,260 shares of its common stock at a price of $36.00 per share, plus costs to acquire the shares, for a total cost of approximately $1.4 billion.
In addition, in December 2006, the Company purchased an additional 1,220,558 shares of its common stock in the open market at an average price of $33.84 per share, plus costs to acquire the shares, for a total cost of approximately $41 million.
Following the completion of these share repurchases, International Paper had approximately 454 million shares of common stock issued and outstanding.
NOTE 15 RETIREMENT PLANS U. S.  DEFINED BENEFIT PLANS International Paper maintains pension plans that provide retirement benefits to substantially all domestic employees hired prior to July 1, 2004.
These employees generally are eligible to participate in the plans upon completion of one year of service and attainment of age 21.
Employees hired after June 30, 2004, who are not eligible for these pension plans receive an additional company contribution to their savings plan (see “Other Plans” on page 83).
The plans provide defined benefits based on years of credited service and either final average earnings (salaried employees), hourly job rates or specified benefit rates (hourly and union employees).
For its qualified defined benefit pension plan, International Paper makes contributions that are sufficient to fully fund its actuarially determined costs, generally equal to the minimum amounts required by the Employee Retirement Income Security Act (ERISA).
In addition, International Paper made voluntary contributions of $1.0 billion to the qualified defined benefit plan in 2006, and does not expect to make any contributions in 2007.
The Company also has two unfunded nonqualified defined benefit pension plans: a Pension Restoration Plan available to employees hired prior to July 1, 2004 that provides retirement benefits based on eligible compensation in excess of limits set by the Internal Revenue Service, and a supplemental retirement plan for senior managers (SERP), which is an alternative retirement plan for senior vice presidents and above who are designated by the chief executive officer as participants.
These nonqualified plans are only funded to the extent of benefits paid, which are expected to be $41 million in 2007.
Net Periodic Pension Expense Service cost is the actuarial present value of benefits attributed by the plans’ benefit formula to services rendered by employees during the year.
Interest cost represents the increase in the projected benefit obligation, which is a discounted amount, due to the passage of time.
The expected return on plan assets reflects the computed amount of current year earnings from the investment of plan assets using an estimated long-term rate of return.
Net periodic pension expense for qualified and nonqualified U. S.  defined benefit plans comprised the following:
## Table 1 ##
(a) Excludes $9.1 million, $6.5 million and $3.4 million in 2006, 2005 and 2004, respectively, in curtailment losses, and $8.7 million, $3.6 million and $1.4 million in 2006, 2005 and 2004, respectively, of termination benefits, in connection with cost reduction programs and facility rationalizations that were recorded in Restructuring and other charges in the consolidated statement of operations.
Also excludes $77.2 million and $14.3 million in 2006 and 2005, respectively, in curtailment losses, and $18.6 million and $7.6 million of termination benefits in 2006 and 2005, respectively, related to certain divestitures recorded in Net losses on sales and impairments of businesses held for sale in the consolidated statement of operations.
SEAGATE TECHNOLOGY AND ITS PREDECESSOR NOTES TO CONSOLIDATED AND COMBINED FINANCIAL STATEMENTS—(CONTINUED) The following table summarizes the Company’s operations by geographic area:
## Table 2 ##
(1) Revenue is attributed to countries based on the shipping location.
On November 22, 2000, under the stock purchase agreement, the Company’s parent, New SAC completed the purchase of substantially all of the operating assets of, and assumption of the operating liabilities of, Seagate Delaware and its consolidated subsidiaries.
The total net purchase price paid by New SAC for all the businesses of Seagate Delaware, including Seagate Technology, was $1.840 billion in cash, including transaction costs of approximately $25 million.
Immediately thereafter, in a separate and independent transaction, Seagate Delaware and VERITAS completed their merger under the Merger Agreement.
At the time of the merger, Seagate Delaware’s assets included a specified amount of cash, an investment in VERITAS, and certain specified investments and liabilities.
In connection with the Merger Agreement, Seagate Delaware, VERITAS and New SAC entered into an Indemnification Agreement, pursuant to which these entities and certain other subsidiaries of Seagate Delaware agreed to certain indemnification provisions regarding tax and other matters that may arise in connection with the stock purchase agreement and Merger Agreement.
New SAC accounted for this transaction as a purchase in accordance with Accounting Principles Board, or APB, Opinion No.16, “Business Combinations.
” All acquired tangible assets, identifiable intangible assets as well as assumed liabilities were valued based on their relative fair values and reorganized into the following businesses: (1) the rigid disc drive business, which is now the Company, which included the storage area networks business, (2) the removable storage solutions business, which is now Certance Holdings, a direct subsidiary of New SAC and an affiliate of the Company, (3) the software business, which is now Crystal Decisions, an indirect subsidiary of New SAC and an affiliate of the Company, and (4) an investment holding company, which is now STIH, a direct subsidiary of New SAC and an affiliate of the Company.
Each of Certance Holdings, Crystal Decisions and STIH are direct or indirect subsidiaries of New SAC and are not owned by the Company.
The fair value of the net assets exceeded the net purchase price by approximately $909 million.
Accordingly, the resultant negative goodwill was allocated on a pro rata basis to acquired long-lived assets of New SAC, primarily property, plant and equipment, and identified intangible assets, and reduced the recorded fair value amounts by approximately 46% for all the acquired businesses.
In accordance with Staff Accounting Bulletin No.73, “Push Down Basis of Accounting”, the Company has reflected its parent company’s basis in the rigid disc drive and storage area networks operating businesses in the related balance sheet at the date of acquisition.

Tables referenced above, in order (Table 0 first):
<table><tr><td></td><td colspan="3">As of October 31,</td></tr><tr><td></td><td>2017</td><td>2016</td><td>2015</td></tr><tr><td></td><td colspan="3">Dollars in millions</td></tr><tr><td>Short-term debt</td><td>$3,850</td><td>$3,525</td><td>$674</td></tr><tr><td>Long-term debt</td><td>$10,182</td><td>$12,168</td><td>$14,679</td></tr><tr><td>Weighted-average interest rate</td><td>3.8%</td><td>3.4%</td><td>3.0%</td></tr></table>
<table><tr><td><i>In millions</i></td><td>2006</td><td>2005</td><td>2004</td></tr><tr><td>Service cost</td><td>$141</td><td>$129</td><td>$115</td></tr><tr><td>Interest cost</td><td>506</td><td>474</td><td>467</td></tr><tr><td>Expected return on plan assets</td><td>-540</td><td>-556</td><td>-592</td></tr><tr><td>Actuarial loss</td><td>243</td><td>167</td><td>94</td></tr><tr><td>Amortization of prior service cost</td><td>27</td><td>29</td><td>27</td></tr><tr><td>Net periodic pension expense (a)</td><td>$377</td><td>$243</td><td>$111</td></tr></table>
<table><tr><td></td><td colspan="3"> Seagate Technology </td><td rowspan="2"> Predecessor   Period from July 1, 2000 to November 22, 2000</td></tr><tr><td></td><td> Fiscal Year Ended June 27, 2003</td><td> Fiscal Year Ended June 28, 2002</td><td> Period from November 23, 2000 to June 29, 2001</td></tr><tr><td></td><td colspan="4"> (in millions)</td></tr><tr><td>Revenue from external customers -1:</td><td></td><td></td><td></td><td></td></tr><tr><td>United States</td><td>$2,151</td><td>$2,398</td><td>$1,441</td><td>$1,103</td></tr><tr><td>The Netherlands</td><td>1,562</td><td>1,438</td><td>881</td><td>461</td></tr><tr><td>Singapore</td><td>2,137</td><td>1,627</td><td>970</td><td>445</td></tr><tr><td>Other</td><td>636</td><td>624</td><td>364</td><td>301</td></tr><tr><td>Consolidated</td><td>$6,486</td><td>$6,087</td><td>$3,656</td><td>$2,310</td></tr><tr><td>Long-lived assets:</td><td></td><td></td><td></td><td></td></tr><tr><td>United States</td><td>$504</td><td>$805</td><td>$524</td><td></td></tr><tr><td>Singapore</td><td>287</td><td>204</td><td>194</td><td></td></tr><tr><td>Other</td><td>444</td><td>124</td><td>310</td><td></td></tr><tr><td>Consolidated</td><td>$1,235</td><td>$1,133</td><td>$1,028</td><td></td></tr></table>

Question: what is the percentage change in net periodic pension expense between 2005 and 2006?
Answer: 0.55144
Reasoning program: subtract(377,243), divide(#0,243)