zimmer holdings , inc . 2013 form 10-k annual report notes to consolidated financial statements ( continued ) fees paid to collaborative partners . where contingent milestone payments are due to third parties under research and development arrangements , the milestone payment obligations are expensed when the milestone results are achieved . litigation 2013 we record a liability for contingent losses , including future legal costs , settlements and judgments , when we consider it is probable that a liability has been incurred and the amount of the loss can be reasonably estimated . special items 2013 we recognize expenses resulting directly from our business combinations , employee termination benefits , certain r&d agreements , certain contract terminations , consulting and professional fees and asset impairment or loss on disposal charges connected with global restructuring , operational and quality excellence initiatives , and other items as 201cspecial items 201d in our consolidated statement of earnings . 201cspecial items 201d included ( in millions ) : .

Table:
for the years ended december 31, | 2013 | 2012 | 2011
impairment/loss on disposal of assets | $ 10.9 | $ 14.6 | $ 8.4
consulting and professional fees | 99.1 | 90.1 | 26.0
employee severance and retention including share-based compensation acceleration | 14.2 | 8.2 | 23.1
dedicated project personnel | 34.0 | 15.1 | 3.2
certain r&d agreements | 0.8 | 2013 | 2013
relocated facilities | 3.6 | 1.8 | 2013
distributor acquisitions | 0.4 | 0.8 | 2.0
certain litigation matters | 26.9 | 13.7 | 0.1
contract terminations | 3.9 | 6.6 | 6.3
contingent consideration adjustments | 9.0 | -2.8 ( 2.8 ) | 2013
accelerated software amortization | 6.0 | 4.5 | 2013
other | 7.9 | 2.8 | 6.1
special items | $ 216.7 | $ 155.4 | $ 75.2
impairment/ loss on disposal of assets relates to impairment of intangible assets that were acquired in business combinations or impairment of or a loss on the disposal of other assets .
consulting and professional fees relate to third-party consulting , professional fees and contract labor related to our quality and operational excellence initiatives , third-party consulting fees related to certain information system implementations , third-party integration consulting performed in a variety of areas such as tax , compliance , logistics and human resources for our business combinations , third-party fees related to severance and termination benefits matters and legal fees related to certain product liability matters .
our quality and operational excellence initiatives are company- wide and include improvements in quality , distribution , sourcing , manufacturing and information technology , among other areas .
in 2013 , 2012 and 2011 , we eliminated positions as we reduced management layers , restructured certain areas , announced closures of certain facilities , and commenced initiatives to focus on business opportunities that best support our strategic priorities .
in 2013 , 2012 and 2011 , approximately 170 , 400 and 500 positions , respectively , from across the globe were affected by these actions .
as a result of these changes in our work force and headcount reductions in connection with acquisitions , we incurred expenses related to severance benefits , redundant salaries as we worked through transition periods , share-based compensation acceleration and other employee termination-related costs .
the majority of these termination benefits were provided in accordance with our existing or local government policies and are considered ongoing benefits .
these costs were accrued when they became probable and estimable and were recorded as part of other current liabilities .
the majority of these costs were paid during the year they were incurred .
dedicated project personnel expenses include the salary , benefits , travel expenses and other costs directly associated with employees who are 100 percent dedicated to our operational and quality excellence initiatives or integration of acquired businesses .
certain r&d agreements relate to agreements with upfront payments to obtain intellectual property to be used in r&d projects that have no alternative future use in other projects .
relocated facilities expenses are the moving costs and the lease expenses incurred during the relocation period in connection with relocating certain facilities .
over the past few years we have acquired a number of u.s .
and foreign-based distributors .
we have incurred various costs related to the consummation and integration of those businesses .
certain litigation matters relate to costs and adjustments recognized during the year for the estimated or actual settlement of various legal matters , including royalty disputes , patent litigation matters , commercial litigation matters and matters arising from our acquisitions of certain competitive distributorships in prior years .
contract termination costs relate to terminated agreements in connection with the integration of acquired companies and changes to our distribution model as part of business restructuring and operational excellence initiatives .
the terminated contracts primarily relate to sales agents and distribution agreements .
contingent consideration adjustments represent the changes in the fair value of contingent consideration obligations to be paid to the prior owners of acquired businesses .
accelerated software amortization is the incremental amortization resulting from a reduction in the estimated life of certain software .
in 2012 , we approved a plan to replace certain software .
as a result , the estimated economic useful life of the existing software was decreased to represent the period of time expected to implement replacement software .
as a result , the amortization from the shortened life of this software is substantially higher than the previous amortization being recognized .
cash and cash equivalents 2013 we consider all highly liquid investments with an original maturity of three months or less to be cash equivalents .
the carrying amounts reported in the balance sheet for cash and cash equivalents are valued at cost , which approximates their fair value. .

Question: what is the percent change in accelerated software amortization from 2012 to 2013?
Answer: 33.3%
Calculation: subtract(6.0, 4.5), divide(#0, 4.5)