investing activities for the year ended 30 september 2014 , cash used for investing activities was $ 1638.0 , primarily capital expenditures for plant and equipment . for the year ended 30 september 2013 , cash used for investing activities was $ 1697.0 , primarily capital expenditures for plant and equipment and acquisitions . for the year ended 30 september 2012 , cash used for investing activities was $ 2435.2 , primarily capital expenditures for plant and equipment , acquisitions , and investments in unconsolidated affiliates . refer to the capital expenditures section below for additional detail . capital expenditures capital expenditures are detailed in the following table: .
considering the year 2014 , what is the variation between the capital expenditures on a gaap basis and the one on a non-gaap basis?
( a ) we utilize a non-gaap measure in the computation of capital expenditures and include spending associated with facilities accounted for as capital leases and purchases of noncontrolling interests . certain contracts associated with facilities that are built to provide product to a specific customer are required to be accounted for as leases , and such spending is reflected as a use of cash within cash provided by operating activities , if the arrangement qualifies as a capital lease . additionally , the payment for subsidiary shares from noncontrolling interests in a subsidiary is accounted for as an equity transaction and will be reflected as a financing activity in the statement of cash flows . the presentation of this non-gaap measure is intended to enhance the usefulness of information by providing a measure that our management uses internally to evaluate and manage our expenditures . capital expenditures on a gaap basis in 2014 totaled $ 1682.2 , compared to $ 1747.8 in 2013 . the decrease of $ 65.6 was primarily due to the acquisitions in 2013 . additions to plant and equipment are largely in support of the merchant gases and tonnage gases businesses . additions to plant and equipment also included support capital of a routine , ongoing nature , including expenditures for distribution equipment and facility improvements . spending in 2014 and 2013 included plant and equipment constructed to provide oxygen for coal gasification in china , hydrogen to the global market , and renewable energy in the u.k . in 2013 , we completed three acquisitions with an aggregate cash use , net of cash acquired , of $ 224.9 . in the fourth quarter , we acquired an air separation unit and integrated gases liquefier in guiyang , china . during the third quarter , we acquired epco , the largest independent u.s . producer of liquid carbon dioxide ( co2 ) , and wcg . in 2012 , we acquired a controlling stake in indura s.a . for $ 690 and e.i . dupont de nemours and co. , inc . 2019s 50% ( 50 % ) interest in our joint venture , da nanomaterials for $ 147 . we also purchased a 25% ( 25 % ) equity interest in abdullah hashim industrial gases & equipment co . ltd . ( ahg ) , an unconsolidated affiliate , for $ 155 . refer to note 5 , business combinations , and note 7 , summarized financial information of equity affiliates , to the consolidated financial statements for additional details regarding the acquisitions and the investments . capital expenditures on a non-gaap basis in 2014 totaled $ 1885.1 compared to $ 1996.7 in 2013 . capital lease expenditures of $ 202.4 decreased by $ 32.5 , reflecting lower project spending . 2015 outlook excluding acquisitions , capital expenditures for new plant and equipment in 2015 on a gaap basis are expected to be between $ 1650 and $ 1800 , and on a non-gaap basis are expected to be between $ 1700 and $ 1900 . the non-gaap capital expenditures include spending associated with facilities accounted for as capital leases , which are expected to be between $ 50 and $ 100 . a majority of the total capital expenditures is expected to be for new plants . it is anticipated that capital expenditures will be funded principally with cash from continuing operations . in addition , we intend to continue to evaluate acquisition opportunities and investments in equity affiliates . financing activities for the year ended 2014 , cash used by financing activities was $ 504.3 primarily attributable to cash used to pay dividends of $ 627.7 , which was partially offset by proceeds from stock option exercises of $ 141.6 . our borrowings ( short- and long-term proceeds , net of repayments ) were a net source of cash ( issuance ) of $ 1.1 and included $ 148.7 of net commercial paper and other short-term debt issuances , debt proceeds from the issuance of a .