zimmer biomet holdings , inc . and subsidiaries 2017 form 10-k annual report notes to consolidated financial statements ( continued ) substantially complete . the following table summarizes the liabilities related to these integration plans ( in millions ) : employee termination benefits contract terminations total .
what was the percentage change in the allowance for doubtful accounts between 2016 and 2017?
we have also recognized other employee termination benefits related to ldr , other acquisitions and our operational excellence initiatives . dedicated project personnel expenses include the salary , benefits , travel expenses and other costs directly associated with employees who are 100 percent dedicated to our integration of acquired businesses , employees who have been notified of termination , but are continuing to work on transferring their responsibilities and employees working on our quality enhancement and remediation efforts and operational excellence initiatives . relocated facilities expenses are the moving costs , lease expenses and other facility costs incurred during the relocation period in connection with relocating certain facilities . certain litigation matters relate to net expenses recognized during the year for the estimated or actual settlement of certain pending litigation and similar claims , including matters where we recognized income from a settlement on more favorable terms than our previous estimate , or we reduced our estimate of a previously recorded contingent liability . these litigation matters have included royalty disputes , patent litigation matters , product liability litigation matters and commercial litigation matters . 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 . information technology integration costs are non- capitalizable costs incurred related to integrating information technology platforms of acquired companies or other significant software implementations as part of our quality and operational excellence initiatives . as part of the biomet merger , we recognized $ 209.0 million of intangible assets for in-process research and development ( 201cipr&d 201d ) projects . during 2017 and 2016 , we recorded impairment losses of $ 18.8 million and $ 30.0 million , respectively , related to these ipr&d intangible assets . the impairments were primarily due to the termination of certain ipr&d projects . we also recognized $ 479.0 million of intangible assets for trademarks that we designated as having an indefinite life . during 2017 , we reclassified one of these trademarks to a finite life asset which resulted in an impairment of $ 8.0 million . loss/impairment on disposal of assets relates to assets that we have sold or intend to sell , or for which the economic useful life of the asset has been significantly reduced due to integration or our quality and operational excellence initiatives . contingent consideration adjustments represent the changes in the fair value of contingent consideration obligations to be paid to the prior owners 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 . 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 . accounts receivable 2013 accounts receivable consists of trade and other miscellaneous receivables . we grant credit to customers in the normal course of business and maintain an allowance for doubtful accounts for potential credit losses . we determine the allowance for doubtful accounts by geographic market and take into consideration historical credit experience , creditworthiness of the customer and other pertinent information . we make concerted efforts to collect all accounts receivable , but sometimes we have to write-off the account against the allowance when we determine the account is uncollectible . the allowance for doubtful accounts was $ 60.2 million and $ 51.6 million as of december 31 , 2017 and 2016 , respectively . inventories 2013 inventories are stated at the lower of cost or market , with cost determined on a first-in first-out basis . property , plant and equipment 2013 property , plant and equipment is carried at cost less accumulated depreciation . depreciation is computed using the straight-line method based on estimated useful lives of ten to forty years for buildings and improvements and three to eight years for machinery and equipment . maintenance and repairs are expensed as incurred . we review property , plant and equipment for impairment whenever events or changes in circumstances indicate that the carrying value of an asset may not be recoverable . an impairment loss would be recognized when estimated future undiscounted cash flows relating to the asset are less than its carrying amount . an impairment loss is measured as the amount by which the carrying amount of an asset exceeds its fair value . software costs 2013 we capitalize certain computer software and software development costs incurred in connection with developing or obtaining computer software for internal use when both the preliminary project stage is completed and it is probable that the software will be used as intended . capitalized software costs generally include external direct costs of materials and services utilized in developing or obtaining computer software and compensation and related .