cash flows from operating activities can fluctuate significantly from period to period , as pension funding decisions , tax timing differences and other items can significantly impact cash flows . in both 2007 and 2006 , the company made discretionary contributions of $ 200 million to its u.s . qualified pension plan , and in 2005 made discretionary contributions totaling $ 500 million . in 2007 , cash flows provided by operating activities increased $ 436 million , including an increase in net income of $ 245 million . since the gain from sale of businesses is included in and increases net income , the pre-tax gain from the sale of the businesses must be subtracted , as shown above , to properly reflect operating cash flows . the cash proceeds from the sale of the pharmaceuticals business are shown as part of cash from investing activities ; however , when the related taxes are paid they are required to be shown as part of cash provided by operating activities . thus , operating cash flows for 2007 were penalized due to cash income tax payments of approximately $ 630 million in 2007 that related to the sale of the global branded pharmaceuticals business . non-pharmaceutical related cash income tax payments were approximately $ 475 million lower than 2006 due to normal timing differences in tax payments , which benefited cash flows . accounts receivable and inventory increases reduced cash flows in 2007 , but decreased cash flow less than in 2006 , resulting in a year-on-year benefit to cash flows of $ 323 million . the category 201cother-net 201d in the preceding table reflects changes in other asset and liability accounts , including the impact of cash payments made in connection with 3m 2019s restructuring actions ( note 4 ) . in 2006 , cash flows provided by operating activities decreased $ 365 million . this decrease was due in large part to an increase of approximately $ 600 million in tax payments in 2006 compared with 2005 . the higher tax payments in 2006 primarily related to the company 2019s repatriation of $ 1.7 billion of foreign earnings in the united states pursuant to the provisions of the american jobs creation act of 2004 . the category 201cother-net 201d in the preceding table reflects changes in other asset and liability accounts , including outstanding liabilities at december 31 , 2006 , related to 3m 2019s restructuring actions ( note 4 ) . cash flows from investing activities : years ended december 31 .

Table:
( millions ) | 2007 | 2006 | 2005
purchases of property plant and equipment ( pp&e ) | $ -1422 ( 1422 ) | $ -1168 ( 1168 ) | $ -943 ( 943 )
proceeds from sale of pp&e and other assets | 103 | 49 | 41
acquisitions net of cash acquired | -539 ( 539 ) | -888 ( 888 ) | -1293 ( 1293 )
proceeds from sale of businesses | 897 | 1209 | 2014
purchases and proceeds from sale or maturities of marketable securities and investments 2014 net | -406 ( 406 ) | -662 ( 662 ) | -46 ( 46 )
net cash used in investing activities | $ -1367 ( 1367 ) | $ -1460 ( 1460 ) | $ -2241 ( 2241 )
investments in property , plant and equipment enable growth in diverse markets , helping to meet product demand and increasing manufacturing efficiency .
in 2007 , numerous plants were opened or expanded internationally .
this included two facilities in korea ( respirator manufacturing facility and optical plant ) , an optical plant in poland , industrial adhesives/tapes facilities in both brazil and the philippines , a plant in russia ( corrosion protection , industrial adhesive and tapes , and respirators ) , a plant in china ( optical systems , industrial adhesives and tapes , and personal care ) , an expansion in canada ( construction and home improvement business ) , in addition to investments in india , mexico and other countries .
in addition , 3m expanded manufacturing capabilities in the u.s. , including investments in industrial adhesives/tapes and optical .
3m also exited several high-cost underutilized manufacturing facilities and streamlined several supply chains by relocating equipment from one facility to another .
the streamlining work has primarily occurred inside the u.s .
and is in addition to the streamlining achieved through plant construction .
as a result of this increased activity , capital expenditures were $ 1.422 billion in 2007 , an increase of $ 254 million when compared to 2006 .
the company expects capital expenditures to total approximately $ 1.3 billion to $ 1.4 billion in 2008 .
refer to the preceding 201ccapital spending/net property , plant and equipment 201d section for more detail .
refer to note 2 for information on 2007 , 2006 and 2005 acquisitions .
note 2 also provides information on the proceeds from the sale of businesses .
the company is actively considering additional acquisitions , investments and strategic alliances , and from time to time may also divest certain businesses .
purchases of marketable securities and investments and proceeds from sale ( or maturities ) of marketable securities and investments are primarily attributable to asset-backed securities , agency securities , corporate medium-term note securities , auction rate securities and other securities , which are classified as available-for-sale .
refer to note 9 for more details about 3m 2019s diversified marketable securities portfolio , which totaled $ 1.059 billion as of december 31 , 2007 .
purchases of marketable securities , net of sales and maturities , totaled $ 429 million for 2007 and $ 637 million for 2006 .
purchases of investments in 2005 include the purchase of 19% ( 19 % ) of ti&m beteiligungsgesellschaft mbh for .

Question: in 2006 what was the ratio of the increase in tax payments in 2005 and 2006 to the decrease in cash
Answer: 1.64
Calculation: divide(600, 365)