the selection and disclosure of our critical accounting estimates have been discussed with our audit committee . the following is a discussion of the more significant assumptions , estimates , accounting policies and methods used in the preparation of our consolidated financial statements : 2022 revenue recognition - we recognize revenue when persuasive evidence of an arrangement exists , delivery of product has occurred , the sales price is fixed or determinable and collectability is reasonably assured . for our company , this means that revenue is recognized when title and risk of loss is transferred to our customers . title transfers to our customers upon shipment or upon receipt at the customer's location as determined by the sales terms for each transaction . the company estimates the cost of sales returns based on historical experience , and these estimates are normally immaterial . 2022 goodwill and non-amortizable intangible assets valuation - we test goodwill and non-amortizable intangible assets for impairment annually or more frequently if events occur that would warrant such review . we perform our annual impairment analysis in the first quarter of each year . while the company has the option to perform a qualitative assessment for both goodwill and non-amortizable intangible assets to determine if it is more likely than not that an impairment exists , the company elects to perform the quantitative assessment for our annual impairment analysis . the impairment analysis involves comparing the fair value of each reporting unit or non-amortizable intangible asset to the carrying value . if the carrying value exceeds the fair value , goodwill or a non-amortizable intangible asset is considered impaired . to determine the fair value of goodwill , we primarily use a discounted cash flow model , supported by the market approach using earnings multiples of comparable global and local companies within the tobacco industry . at december 31 , 2015 , the carrying value of our goodwill was $ 7.4 billion , which is related to ten reporting units , each of which is comprised of a group of markets with similar economic characteristics . the estimated fair value of our ten reporting units exceeded the carrying value as of december 31 , 2015 . to determine the fair value of non-amortizable intangible assets , we primarily use a discounted cash flow model applying the relief-from-royalty method . we concluded that the fair value of our non-amortizable intangible assets exceeded the carrying value , and any reasonable movement in the assumptions would not result in an impairment . these discounted cash flow models include management assumptions relevant for forecasting operating cash flows , which are subject to changes in business conditions , such as volumes and prices , costs to produce , discount rates and estimated capital needs . management considers historical experience and all available information at the time the fair values are estimated , and we believe these assumptions are consistent with the assumptions a hypothetical marketplace participant would use . since the march 28 , 2008 , spin-off from altria , we have not recorded a charge to earnings for an impairment of goodwill or non-amortizable intangible assets . 2022 marketing and advertising costs - we incur certain costs to support our products through programs which include advertising , marketing , consumer engagement and trade promotions . the costs of our advertising and marketing programs are expensed in accordance with u.s . gaap . recognition of the cost related to our consumer engagement and trade promotion programs contain uncertainties due to the judgment required in estimating the potential performance and compliance for each program . for volume-based incentives provided to customers , management continually assesses and estimates , by customer , the likelihood of the customer achieving the specified targets and records the reduction of revenue as the sales are made . for other trade promotions , management relies on estimated utilization rates that have been developed from historical experience . changes in the assumptions used in estimating the cost of any individual marketing program would not result in a material change in our financial position , results of operations or operating cash flows . we have not made any material changes in the accounting methodology used to estimate our marketing programs during the past three years . 2022 employee benefit plans - as discussed in item 8 , note 13 . benefit plans to our consolidated financial statements , we provide a range of benefits to our employees and retired employees , including pensions , postretirement health care and postemployment benefits ( primarily severance ) . we record annual amounts relating to these plans based on calculations specified by u.s . gaap . these calculations include various actuarial assumptions , such as discount rates , assumed rates of return on plan assets , compensation increases , mortality , turnover rates and health care cost trend rates . we review actuarial assumptions on an annual basis and make modifications to the assumptions based on current rates and trends when it is deemed appropriate to do so . as permitted by u.s . gaap , any effect of the modifications is generally amortized over future periods . we believe that the assumptions utilized in calculating our obligations under these plans are reasonable based upon our historical experience and advice from our actuaries . weighted-average discount rate assumptions for pensions and postretirement plans are as follows: .

2015: u.s . pension plans: -4.3
non-u.s . pension plans: -1.68
postretirement plans: -4.45
2014: u.s . pension plans: -3.95
non-u.s . pension plans: -1.92
postretirement plans: -4.2

we anticipate that assumption changes , coupled with decreased amortization of deferred losses , will decrease 2016 pre-tax u.s . and non- u.s . pension and postretirement expense to approximately $ 209 million as compared with approximately $ 240 million in 2015 , excluding .

Questions:
what is the weighted average discount rate for u.s pension plans in 2015?
what was the number in 2014?
what is the difference?
what is the difference divided by the 2014 value?

Answers:
4.30
3.95
0.35
8.9%