( a ) excludes discontinued operations . ( b ) earnings before interest expense and taxes as a percent of average total assets . ( c ) total debt as a percent of the sum of total debt , shareholders 2019 equity and non-current deferred income tax liabilities . the results above include the impact of the specified items detailed below . additional discussion regarding the specified items in fiscal years 2017 , 2016 and 2015 are provided in item 7 . management 2019s discussion and analysis of financial condition and results of operations. .

years ended september 30 2017: total specified items: 1466
after-tax impact of specified items: 971
impact of specified items on diluted earnings per share: -4.34
impact of dilution from share issuances: -0.54
years ended september 30 2016: total specified items: 1261
after-tax impact of specified items: 892
impact of specified items on diluted earnings per share: -4.1
impact of dilution from share issuances: 2014
years ended september 30 2015: total specified items: 1186
after-tax impact of specified items: 786
impact of specified items on diluted earnings per share: -3.79
impact of dilution from share issuances: -0.02
years ended september 30 2014: total specified items: 153
after-tax impact of specified items: 101
impact of specified items on diluted earnings per share: -0.51
impact of dilution from share issuances: 2014
years ended september 30 2013: total specified items: 442
after-tax impact of specified items: 279
impact of specified items on diluted earnings per share: -1.4
impact of dilution from share issuances: 2014

item 7 . management 2019s discussion and analysis of financial condition and results of operations the following commentary should be read in conjunction with the consolidated financial statements and accompanying notes . within the tables presented throughout this discussion , certain columns may not add due to the use of rounded numbers for disclosure purposes . percentages and earnings per share amounts presented are calculated from the underlying amounts . references to years throughout this discussion relate to our fiscal years , which end on september 30 . company overview description of the company and business segments becton , dickinson and company ( 201cbd 201d ) is a global medical technology company engaged in the development , manufacture and sale of a broad range of medical supplies , devices , laboratory equipment and diagnostic products used by healthcare institutions , life science researchers , clinical laboratories , the pharmaceutical industry and the general public . the company's organizational structure is based upon two principal business segments , bd medical ( 201cmedical 201d ) and bd life sciences ( 201clife sciences 201d ) . bd 2019s products are manufactured and sold worldwide . our products are marketed in the united states and internationally through independent distribution channels and directly to end-users by bd and independent sales representatives . we organize our operations outside the united states as follows : europe ; ema ( which includes the commonwealth of independent states , the middle east and africa ) ; greater asia ( which includes japan and asia pacific ) ; latin america ( which includes mexico , central america , the caribbean , and south america ) ; and canada . we continue to pursue growth opportunities in emerging markets , which include the following geographic regions : eastern europe , the middle east , africa , latin america and certain countries within asia pacific . we are primarily focused on certain countries whose healthcare systems are expanding , in particular , china and india . strategic objectives bd remains focused on delivering sustainable growth and shareholder value , while making appropriate investments for the future . bd management operates the business consistent with the following core strategies : 2022 to increase revenue growth by focusing on our core products , services and solutions that deliver greater benefits to patients , healthcare workers and researchers; .

Questions:
what was the value of total specified items as of 9/30/17?
and the after-tax impact of specified items for that period?
so what was the difference between these two values?
and the percentage of approximate tax expense of the total specified items?

Answers:
1466
971
495
33.8%