gain on business divestitures and impairments , net we strive to have a number one or number two market position in each of the markets we serve , or have a clear path on how we will achieve a leading market position over time .
where we cannot establish a leading market position , or where operations are not generating acceptable returns , we may decide to divest certain assets and reallocate resources to other markets .
asset or business divestitures could result in gains , losses or asset impairment charges that may be material to our results of operations in a given period .
during 2018 , we recorded a net gain on business divestitures , net of asset impairments of $ 44.9 million .
during 2017 , we recorded a net gain on business divestitures , net of asset impairments of $ 27.1 million .
we also recorded a gain on business divestitures of $ 6.8 million due to the transfer of ownership of the landfill gas collection and control system and the remaining post-closure and environmental liabilities associated with one of our divested landfills .
during 2016 , we recorded a charge to earnings of $ 4.6 million primarily related to environmental costs associated with one of our divested landfills .
during 2016 , we also recorded a net gain related to a business divestiture of $ 4.7 million .
restructuring charges in january 2018 , we eliminated certain positions following the consolidation of select back-office functions , including but not limited to the integration of our national accounts support functions into our existing corporate support functions .
these changes include a reduction in administrative staffing and the closure of certain office locations .
during 2018 , we incurred restructuring charges of $ 26.4 million that primarily consisted of severance and other employee termination benefits , the closure of offices with non-cancelable lease agreements , and the redesign of our back-office functions and upgrades to certain of our software systems .
we paid $ 24.7 million during 2018 related to these restructuring efforts .
in january 2016 , we realigned our field support functions by combining our three regions into two field groups , consolidating our areas and streamlining select operational support roles at our phoenix headquarters .
additionally , in the second quarter of 2016 , we began the redesign of our back-office functions as well as the consolidation of over 100 customer service locations into three customer resource centers .
the redesign of our back-office functions and upgrades to certain of our software systems continued into 2018 .
during the years ended december 31 , 2017 and 2016 , we incurred $ 17.6 million and $ 40.7 million of restructuring charges , respectively , that primarily consisted of severance and other employee termination benefits , transition costs , relocation benefits , and the closure of offices with lease agreements with non-cancelable terms .
the savings realized from these restructuring efforts have been reinvested in our customer-focused programs and initiatives .
interest expense the following table provides the components of interest expense , including accretion of debt discounts and accretion of discounts primarily associated with environmental and risk insurance liabilities assumed in acquisitions ( in millions of dollars ) : .

2018
2017
2016
Interest expense on debt and capital lease obligations
$349.4
$324.8
$324.1
Non-cash interest
41.2
43.6
53.4
Less: capitalized interest
(6.8)
(6.5)
(6.2)
Total interest expense
$383.8
$361.9
$371.3

total interest expense for 2018 increased compared to 2017 primarily due to the increase in debt outstanding during the period and higher interest rates on floating rate debt .
total interest expense for 2017 decreased .

Question: Analyse this data from a financial earnings document. what is the percentage of the restructuring charges paid to those incurred in 2018
Choices:
1
-1.7
0.06825
5.36957
0.93561
Correct choice index: 4