economic useful life is the duration of time an asset is expected to be productively employed by us , which may be less than its physical life . assumptions on the following factors , among others , affect the determination of estimated economic useful life : wear and tear , obsolescence , technical standards , contract life , market demand , competitive position , raw material availability , and geographic location . the estimated economic useful life of an asset is monitored to determine its appropriateness , especially in light of changed business circumstances . for example , changes in technology , changes in the estimated future demand for products , or excessive wear and tear may result in a shorter estimated useful life than originally anticipated . in these cases , we would depreciate the remaining net book value over the new estimated remaining life , thereby increasing depreciation expense per year on a prospective basis . likewise , if the estimated useful life is increased , the adjustment to the useful life decreases depreciation expense per year on a prospective basis . we have numerous long-term customer supply contracts , particularly in the gases on-site business within the tonnage gases segment . these contracts principally have initial contract terms of 15 to 20 years . there are also long-term customer supply contracts associated with the tonnage gases business within the electronics and performance materials segment . these contracts principally have initial terms of 10 to 15 years . additionally , we have several customer supply contracts within the equipment and energy segment with contract terms that are primarily five to 10 years . the depreciable lives of assets within this segment can be extended to 20 years for certain redeployable assets . depreciable lives of the production assets related to long-term contracts are matched to the contract lives . extensions to the contract term of supply frequently occur prior to the expiration of the initial term . as contract terms are extended , the depreciable life of the remaining net book value of the production assets is adjusted to match the new contract term , as long as it does not exceed the physical life of the asset . the depreciable lives of production facilities within the merchant gases segment are principally 15 years . customer contracts associated with products produced at these types of facilities typically have a much shorter term . the depreciable lives of production facilities within the electronics and performance materials segment , where there is not an associated long-term supply agreement , range from 10 to 15 years . these depreciable lives have been determined based on historical experience combined with judgment on future assumptions such as technological advances , potential obsolescence , competitors 2019 actions , etc . management monitors its assumptions and may potentially need to adjust depreciable life as circumstances change . a change in the depreciable life by one year for production facilities within the merchant gases and electronics and performance materials segments for which there is not an associated long-term customer supply agreement would impact annual depreciation expense as summarized below : decrease life by 1 year increase life by 1 year .

Table:
 | decrease lifeby 1 year | increase life by 1 year
merchant gases | $ 32 | $ -24 ( 24 )
electronics and performance materials | $ 12 | $ -11 ( 11 )
impairment of assets plant and equipment plant and equipment held for use is grouped for impairment testing at the lowest level for which there is identifiable cash flows .
impairment testing of the asset group occurs whenever events or changes in circumstances indicate that the carrying amount of the assets may not be recoverable .
such circumstances would include a significant decrease in the market value of a long-lived asset grouping , a significant adverse change in the manner in which the asset grouping is being used or in its physical condition , a history of operating or cash flow losses associated with the use of the asset grouping , or changes in the expected useful life of the long-lived assets .
if such circumstances are determined to exist , an estimate of undiscounted future cash flows produced by that asset group is compared to the carrying value to determine whether impairment exists .
if an asset group is determined to be impaired , the loss is measured based on the difference between the asset group 2019s fair value and its carrying value .
an estimate of the asset group 2019s fair value is based on the discounted value of its estimated cash flows .
assets to be disposed of by sale are reported at the lower of carrying amount or fair value less cost to sell .
the assumptions underlying cash flow projections represent management 2019s best estimates at the time of the impairment review .
factors that management must estimate include industry and market conditions , sales volume and prices , costs to produce , inflation , etc .
changes in key assumptions or actual conditions that differ from estimates could result in an impairment charge .
we use reasonable and supportable assumptions when performing .

Question: considering the contract terms of 10 years , what will be the total expense with the depreciation of the electronics and performance materials segment?\\n
Answer: 110
Calculation: multiply(10, 11)