4 . business restructuring and cost reduction plans we recorded charges in 2013 and 2012 for business restructuring and cost reduction plans . these charges are reflected on the consolidated income statements as 201cbusiness restructuring and cost reduction plans . 201d the charges for these plans have been excluded from segment operating income . 2013 plan during the fourth quarter of 2013 , we recorded an expense of $ 231.6 ( $ 157.9 after-tax , or $ .74 per share ) reflecting actions to better align our cost structure with current market conditions . these charges include $ 100.4 for asset actions and $ 58.5 for the final settlement of a long-term take-or-pay silane contract primarily impacting the electronics business due to continued weakness in the photovoltaic ( pv ) and light-emitting diode ( led ) markets . in addition , $ 71.9 was recorded for severance , benefits , and other contractual obligations associated with the elimination of approximately 700 positions and executive changes . these charges primarily impact our merchant gases businesses and corporate functions . the actions are in response to weaker than expected business conditions in europe and asia , reorganization of our operations and functional areas , and previously announced senior executive changes . the planned actions are expected to be completed by the end of fiscal year 2014 . the 2013 charges relate to the businesses at the segment level as follows : $ 61.0 in merchant gases , $ 28.6 in tonnage gases , $ 141.0 in electronics and performance materials , and $ 1.0 in equipment and energy . the following table summarizes the carrying amount of the accrual for the 2013 plan at 30 september 2013 : severance and other benefits actions contract actions/ other total .

Table:
 | severance and other benefits | asset actions | contract actions/ other | total
2013 charge | $ 71.9 | $ 100.4 | $ 59.3 | $ 231.6
amount reflected in pension liability | -6.9 ( 6.9 ) | 2014 | 2014 | -6.9 ( 6.9 )
noncash expenses | 2014 | -100.4 ( 100.4 ) | 2014 | -100.4 ( 100.4 )
cash expenditures | -3.0 ( 3.0 ) | 2014 | -58.5 ( 58.5 ) | -61.5 ( 61.5 )
currency translation adjustment | .4 | 2014 | 2014 | .4
accrued balance | $ 62.4 | $ 2014 | $ .8 | $ 63.2
2012 plans in 2012 , we recorded an expense of $ 327.4 ( $ 222.4 after-tax , or $ 1.03 per share ) for business restructuring and cost reduction plans in our polyurethane intermediates ( pui ) , electronics , and european merchant businesses .
during the second quarter of 2012 , we recorded an expense of $ 86.8 ( $ 60.6 after-tax , or $ .28 per share ) for actions to remove stranded costs resulting from our decision to exit the homecare business , the reorganization of the merchant business , and actions to right-size our european cost structure in light of the challenging economic outlook .
the charge related to the businesses at the segment level as follows : $ 77.3 in merchant gases , $ 3.8 in tonnage gases , and $ 5.7 in electronics and performance materials .
as of 30 september 2013 , the planned actions were completed .
during the fourth quarter of 2012 , we took actions to exit the pui business to improve costs , resulting in a net expense of $ 54.6 ( $ 34.8 after-tax , or $ .16 per share ) .
we sold certain assets and the rights to a supply contract for $ 32.7 in cash at closing .
in connection with these actions , we recognized an expense of $ 26.6 , for the net book value of assets sold and those committed to be disposed of other than by sale .
the remaining charge was primarily related to contract terminations and an environmental liability .
our pui production facility in pasadena , texas is currently being dismantled , with completion expected in fiscal year 2014 .
the costs to dismantle are expensed as incurred and reflected in continuing operations in the tonnage gases business segment .
during the fourth quarter of 2012 , we completed an assessment of our position in the pv market , resulting in $ 186.0 of expense ( $ 127.0 after-tax , or $ .59 per share ) primarily related to the electronics and performance materials segment .
air products supplies the pv market with both bulk and on-site supply of gases , including silane .
the pv market has not developed as expected , and as a result , the market capacity to produce silane is expected to exceed demand for the foreseeable future .
included in the charge was an accrual of $ 93.5 for an offer that we made to terminate a long-term take-or-pay contract to purchase silane .
a final settlement was reached with the supplier in the fourth quarter of 2013. .

Question: considering the 2013 charge , what is the impact of the merchant gases segment on the total charge?
Answer: 26.33%
Calculation: divide(61.0, 231.6)