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 ) : .
what is the percent change in accelerated software amortization from 2012 to 2013?
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. .