business restructuring actions , including the settlement of a long-term take-or-pay silane contract . the current year payments were partially offset by a $ 69.7 net increase to accrued liabilities for the current year cost reduction and business restructuring actions . for the year ended 2012 , cash provided by operating activities was $ 1765.1 . income from continuing operations of $ 999.2 reflected the non-cash gain on the previously held equity interest in da nanomaterials of $ 85.9 , the write- down of long-lived assets associated with restructuring and a customer bankruptcy of $ 80.2 , and a non-cash tax benefit of $ 58.3 recognized as a result of the second quarter spanish tax ruling . the working capital accounts were a source of cash of $ 100.1 . the provision for the cost reduction and business restructuring plans resulted in an increase to accrued liabilities of $ 223.9 , partially offset by a use of cash of $ 32.9 for payments made in relation to these plans . for the year ended 2011 , cash provided by operating activities was $ 1710.4 . income from continuing operations of $ 1134.3 reflected the non-cash net loss of $ 48.5 related to the airgas transaction . we also made cash payments of $ 156.2 related to the airgas transaction . the working capital accounts were a use of cash of $ 114.6 , including $ 107.5 for an increase in inventory primarily to support growth in our performance materials business . investing activities for the year ended 30 september 2013 , cash used for investing activities was $ 1697.0 , primarily driven by capital expenditures for plant and equipment and acquisitions . for the year ended 30 september 2012 , cash used for investing activities was $ 2435.2 , primarily driven by capital expenditures for plant and equipment , acquisitions , and investments in unconsolidated affiliates . refer to the capital expenditures section below for additional detail . for the year ended 30 september 2011 , cash used for investing activities was $ 1169.8 , primarily driven by capital expenditures for plant and equipment . we received proceeds of $ 94.7 from the sale of approximately 1.5 million shares of airgas stock . refer to note 6 , airgas transaction , to the consolidated financial statements for additional information regarding this transaction . capital expenditures capital expenditures are detailed in the following table: .
considering the years 2011-2013 , what is the average capital expenditure on a 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 purchase of 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 2013 totaled $ 1747.8 , compared to $ 2559.8 in 2012 , resulting in a decrease of $ 812.0 , primarily due to the acquisition of indura s.a . in 2012 . 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 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 in the third quarter. .