As of 30 September 2016 and 2015, there were no assets or liabilities classified as discontinued operations relating to the Homecare business.5.  BUSINESS RESTRUCTURING AND COST REDUCTION ACTIONS The charges we record for business restructuring and cost reduction actions have been excluded from segment operating income.
Cost Reduction Actions In fiscal year 2016, we recognized an expense of $33.9 ($24.0 after-tax, or $.11 per share) for severance and other benefits related to cost reduction actions which resulted in the elimination of approximately 700 positions.
The expenses related primarily to the Industrial Gases – Americas and the Industrial Gases – EMEA segments.
The following table summarizes the carrying amount of the accrual for cost reduction actions at 30 September 2016:
## Table 0 ##
Business Realignment and Reorganization On 18 September 2014, we announced plans to reorganize the Company, including realignment of our businesses in new reporting segments and other organizational changes, effective as of 1 October 2014.
As a result of this reorganization, we incurred severance and other charges.
In fiscal year 2015, we recognized an expense of $207.7 ($153.2 after-tax, or $.71 per share).
Severance and other benefits totaled $151.9 and related to the elimination of approximately 2,000 positions.
Asset and associated contract actions totaled $55.8 and related primarily to a plant shutdown in the Corporate and other segment and the exit of product lines within the Industrial Gases – Global and Materials Technologies segments.
The 2015 charges related to the segments as follows: $31.7 in Industrial Gases – Americas, $52.2 in Industrial Gases – EMEA, $10.3 in Industrial Gases – Asia, $37.0 in Industrial Gases – Global, $27.6 in Materials Technologies, and $48.9 in Corporate and other.
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 segments as follows: $2.9 in Industrial Gases – Americas, $3.1 in Industrial Gases – EMEA, $1.5 in Industrial Gases – Asia, $1.5 in Industrial Gases – Global, $1.6 in Materials Technologies, and $2.1 in Corporate and other.
Table V Allowance for Credit Losses
## Table 1 ##
(1) Includes U. S.  small business commercial charge-offs of $282 million, $345 million, $457 million, $799 million and $1.1 billion in 2015, 2014, 2013, 2012 and 2011, respectively.
(2) Includes U. S.  small business commercial recoveries of $57 million, $63 million, $98 million, $100 million and $106 million in 2015, 2014, 2013, 2012 and 2011, respectively.
(3) Primarily represents the net impact of portfolio sales, consolidations and deconsolidations, and foreign currency translation adjustments.
In addition, the 2011 amount includes a $449 million reduction in the allowance for loan and lease losses related to Canadian consumer card loans that were transferred to LHFS.
(4) Primarily represents accretion of the Merrill Lynch purchase accounting adjustment and the impact of funding previously unfunded positions.
NOTE 6 ACQUISITIONS AND JOINT VENTURES OLMUKSAN 2014: In May 2014, the Company conducted a voluntary tender offer for the remaining outstanding 12.6% public shares of Olmuksan.
The Company also purchased outstanding shares of Olmuksan outside of the tender offer.
As of December 31, 2014 and 2015, the Company owned 91.7% of Olmuksan's outstanding and issued shares.2013: On January 3, 2013, International Paper completed the acquisition (effective date of acquisition on January 1, 2013) of the shares of its joint venture partner, Sabanci Holding, in the Turkish corrugated packaging company, Olmuksa International Paper Sabanci Ambalaj Sanayi ve Ticaret A. S. , now called Olmuksan International Paper Ambalaj Sanayi ve Ticaret A. S.  (Olmuksan), for a purchase price of $56 million.
The acquired shares represented 43.7% of Olmuksan's shares.
Prior to this acquisition, International Paper held a 43.7% equity interest in Olmuksan.
Because the transaction resulted in International Paper becoming the majority shareholder, owning 87.4% of Olmuksan's outstanding and issued shares, its completion triggered a mandatory call for tender of the remaining public shares which began in March 2013 and ended in April 2013, with no shares tendered.
As a result, the 12.6% owned by other parties were considered non-controlling interests.
Olmuksan's financial results have been consolidated with the Company's Industrial Packaging segment beginning January 1, 2013, the effective date which International Paper obtained majority control of the entity.
Following the transaction, the Company's previously held 43.7% equity interest in Olmuksan was remeasured to a fair value of $75 million, resulting in a gain of $9 million.
In addition, the cumulative translation adjustment balance of $17 million relating to the previously held equity interest was reclassified, as expense, from accumulated other comprehensive income.
The final purchase price allocation indicated that the sum of the cash consideration paid, the fair value of the noncontrolling interest and the fair value of the previously held interest was less than the fair value of the underlying assets by $21 million, resulting in a bargain purchase price gain being recorded on this transaction.
The aforementioned remeasurement of equity interest gain, the cumulative translation adjustment to expense, and the bargain purchase gain are included in the Net bargain purchase gain on acquisition of business in the accompanying consolidated statement of operations.
The following table summarizes the final allocation of the purchase price to the fair value of assets and liabilities acquired as of January 1, 2013, which was completed in the fourth quarter of 2013.
## Table 2 ##
Pro forma information related to the acquisition of Olmuksan has not been included as it does not have a material effect on the Company's consolidated results of operations.
ORSA 2014: On April 8, 2014, the Company acquired the remaining 25% of shares of Orsa International Paper Embalangens S. A.
(Orsa IP) from its joint venture partner, Jari Celulose, Papel e Embalagens S. A.
(Jari), a Grupo Orsa company, for approximately $127 million, of which $105 million was paid in cash with the remaining $22 million held back pending satisfaction of certain indemnification obligations by Jari.
International Paper will release the amount held back, or any amount for which we have not notified Jari of a claim, by March 30, 2016.
An additional $11 million, which was not included in the purchase price, was placed in an escrow account pending resolution of certain open matters.
During 2014, these open matters were successfully resolved, which resulted in $9 million paid out of escrow to Jari and correspondingly added to the final purchase consideration.
The remaining $2 million was released back to the Company.
As a result of this transaction, the Company reversed the $168 million of Redeemable noncontrolling interest included on the March 31, 2014 consolidated balance sheet.
The net difference between the Redeemable noncontrolling interest balance plus $14 million of currency translation adjustment reclassified out of Other comprehensive income less the 25% purchase price was reflected as an increase to Retained earnings on the consolidated balance sheet.

Tables referenced above, in order (Table 0 first):
<table><tr><td></td><td>Severance and Other Benefits</td></tr><tr><td>2016 Charge</td><td>$33.9</td></tr><tr><td>Amount reflected in pension liability</td><td>-.9</td></tr><tr><td>Cash expenditures</td><td>-20.4</td></tr><tr><td>Currency translation adjustment</td><td>.3</td></tr><tr><td>30 September 2016</td><td>$12.9</td></tr></table>
<table><tr><td>(Dollars in millions)</td><td>2015</td><td>2014</td><td>2013</td><td>2012</td><td>2011</td></tr><tr><td>Allowance for loan and lease losses, January 1</td><td>$14,419</td><td>$17,428</td><td>$24,179</td><td>$33,783</td><td>$41,885</td></tr><tr><td>Loans and leases charged off</td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Residential mortgage</td><td>-866</td><td>-855</td><td>-1,508</td><td>-3,276</td><td>-4,294</td></tr><tr><td>Home equity</td><td>-975</td><td>-1,364</td><td>-2,258</td><td>-4,573</td><td>-4,997</td></tr><tr><td>U.S. credit card</td><td>-2,738</td><td>-3,068</td><td>-4,004</td><td>-5,360</td><td>-8,114</td></tr><tr><td>Non-U.S. credit card</td><td>-275</td><td>-357</td><td>-508</td><td>-835</td><td>-1,691</td></tr><tr><td>Direct/Indirect consumer</td><td>-383</td><td>-456</td><td>-710</td><td>-1,258</td><td>-2,190</td></tr><tr><td>Other consumer</td><td>-224</td><td>-268</td><td>-273</td><td>-274</td><td>-252</td></tr><tr><td>Total consumer charge-offs</td><td>-5,461</td><td>-6,368</td><td>-9,261</td><td>-15,576</td><td>-21,538</td></tr><tr><td>U.S. commercial<sup>-1</sup></td><td>-536</td><td>-584</td><td>-774</td><td>-1,309</td><td>-1,690</td></tr><tr><td>Commercial real estate</td><td>-30</td><td>-29</td><td>-251</td><td>-719</td><td>-1,298</td></tr><tr><td>Commercial lease financing</td><td>-19</td><td>-10</td><td>-4</td><td>-32</td><td>-61</td></tr><tr><td>Non-U.S. commercial</td><td>-59</td><td>-35</td><td>-79</td><td>-36</td><td>-155</td></tr><tr><td>Total commercial charge-offs</td><td>-644</td><td>-658</td><td>-1,108</td><td>-2,096</td><td>-3,204</td></tr><tr><td>Total loans and leases charged off</td><td>-6,105</td><td>-7,026</td><td>-10,369</td><td>-17,672</td><td>-24,742</td></tr><tr><td>Recoveries of loans and leases previously charged off</td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Residential mortgage</td><td>393</td><td>969</td><td>424</td><td>165</td><td>377</td></tr><tr><td>Home equity</td><td>339</td><td>457</td><td>455</td><td>331</td><td>517</td></tr><tr><td>U.S. credit card</td><td>424</td><td>430</td><td>628</td><td>728</td><td>838</td></tr><tr><td>Non-U.S. credit card</td><td>87</td><td>115</td><td>109</td><td>254</td><td>522</td></tr><tr><td>Direct/Indirect consumer</td><td>271</td><td>287</td><td>365</td><td>495</td><td>714</td></tr><tr><td>Other consumer</td><td>31</td><td>39</td><td>39</td><td>42</td><td>50</td></tr><tr><td>Total consumer recoveries</td><td>1,545</td><td>2,297</td><td>2,020</td><td>2,015</td><td>3,018</td></tr><tr><td>U.S. commercial<sup>-2</sup></td><td>172</td><td>214</td><td>287</td><td>368</td><td>500</td></tr><tr><td>Commercial real estate</td><td>35</td><td>112</td><td>102</td><td>335</td><td>351</td></tr><tr><td>Commercial lease financing</td><td>10</td><td>19</td><td>29</td><td>38</td><td>37</td></tr><tr><td>Non-U.S. commercial</td><td>5</td><td>1</td><td>34</td><td>8</td><td>3</td></tr><tr><td>Total commercial recoveries</td><td>222</td><td>346</td><td>452</td><td>749</td><td>891</td></tr><tr><td>Total recoveries of loans and leases previously charged off</td><td>1,767</td><td>2,643</td><td>2,472</td><td>2,764</td><td>3,909</td></tr><tr><td>Net charge-offs</td><td>-4,338</td><td>-4,383</td><td>-7,897</td><td>-14,908</td><td>-20,833</td></tr><tr><td>Write-offs of PCI loans</td><td>-808</td><td>-810</td><td>-2,336</td><td>-2,820</td><td>—</td></tr><tr><td>Provision for loan and lease losses</td><td>3,043</td><td>2,231</td><td>3,574</td><td>8,310</td><td>13,629</td></tr><tr><td>Other<sup>-3</sup></td><td>-82</td><td>-47</td><td>-92</td><td>-186</td><td>-898</td></tr><tr><td>Allowance for loan and lease losses, December 31</td><td>12,234</td><td>14,419</td><td>17,428</td><td>24,179</td><td>33,783</td></tr><tr><td>Reserve for unfunded lending commitments, January 1</td><td>528</td><td>484</td><td>513</td><td>714</td><td>1,188</td></tr><tr><td>Provision for unfunded lending commitments</td><td>118</td><td>44</td><td>-18</td><td>-141</td><td>-219</td></tr><tr><td>Other<sup>-4</sup></td><td>—</td><td>—</td><td>-11</td><td>-60</td><td>-255</td></tr><tr><td>Reserve for unfunded lending commitments, December 31</td><td>646</td><td>528</td><td>484</td><td>513</td><td>714</td></tr><tr><td>Allowance for credit losses, December 31</td><td>$12,880</td><td>$14,947</td><td>$17,912</td><td>$24,692</td><td>$34,497</td></tr></table>
<table><tr><td>Cash and temporary investments</td><td>$5</td></tr><tr><td>Accounts and notes receivable</td><td>72</td></tr><tr><td>Inventory</td><td>31</td></tr><tr><td>Other current assets</td><td>2</td></tr><tr><td>Plants, properties and equipment</td><td>106</td></tr><tr><td>Investments</td><td>11</td></tr><tr><td>Total assets acquired</td><td>227</td></tr><tr><td>Notes payable and current maturities of long-term debt</td><td>17</td></tr><tr><td>Accounts payable and accrued liabilities</td><td>27</td></tr><tr><td>Deferred income tax liability</td><td>4</td></tr><tr><td>Postretirement and postemployment benefit obligation</td><td>6</td></tr><tr><td>Total liabilities assumed</td><td>54</td></tr><tr><td>Noncontrolling interest</td><td>18</td></tr><tr><td>Net assets acquired</td><td>$155</td></tr></table>

Question: considering the years 2015-2016 , what was the decrease observed in the expense for severance and other benefits?
Answer: -0.83678
Reasoning program: subtract(33.9,207.7), divide(#0,207.7)