value , which may be maturity , the company does not consider these investments to be other-than-temporarily impaired as of december 31 , 2005 and 2004 .gross realized gains and losses for 2005 were $ 15000 and $ 75000 , respectively .gross realized gains and losses for 2004 were $ 628000 and $ 205000 , respectively .gross realized gains for 2003 were $ 1249000 .there were no gross realized losses for 2003 .maturities stated are effective maturities .f .restricted cash at december 31 , 2005 and 2004 , the company held $ 41482000 and $ 49847000 , respectively , in restricted cash .at december 31 , 2005 and 2004 the balance was held in deposit with certain banks predominantly to collateralize conditional stand-by letters of credit in the names of the company's landlords pursuant to certain operating lease agreements .g .property and equipment property and equipment consist of the following at december 31 ( in thousands ) : depreciation expense for the years ended december 31 , 2005 , 2004 and 2003 was $ 26307000 , $ 28353000 and $ 27988000 respectively .in 2005 and 2004 , the company wrote off certain assets that were fully depreciated and no longer utilized .there was no effect on the company's net property and equipment .additionally , the company wrote off or sold certain assets that were not fully depreciated .the net loss on disposal of those assets was $ 344000 for 2005 and $ 43000 for 2004 .h .investments in accordance with the company's policy , as outlined in note b , "accounting policies" the company assessed its investment in altus pharmaceuticals , inc .( "altus" ) , which it accounts for using the cost method , and determined that there had not been any adjustments to the fair values of that investment which would indicate a decrease in its fair value below the carrying value that would require the company to write down the investment basis of the asset , as of december 31 , 2005 and december 31 , 2004 .the company's cost basis carrying value in its outstanding equity and warrants of altus was $ 18863000 at december 31 , 2005 and 2004. .                                                | 2005    | 2004   
furniture and equipment                        | $ 98387 | $ 90893
leasehold improvements                         | 66318   | 65294  
computers                                      | 18971   | 18421  
software                                       | 18683   | 16411  
total property and equipment gross             | 202359  | 191019 
less accumulated depreciation and amortization | 147826  | 126794 
total property and equipment net               | $ 54533 | $ 64225 .
Question: what was the net loss on disposal of assets in 2005?
Steps: Ask for number 344000
Answer: 344000.0
Question: what was the value in 2004?
Steps: Ask for number 43000
Answer: 43000.0
Question: what was the change in value?
Steps: subtract(344000, 43000)
Answer: 301000.0
Question: what was the percent change?

Read the following texts and table with financial data from an S&P 500 earnings report carefully.Based on the question-answer history (if provided), answer the last question. The answer may require mathematical calculation based on the data provided.
value , which may be maturity , the company does not consider these investments to be other-than-temporarily impaired as of december 31 , 2005 and 2004 .gross realized gains and losses for 2005 were $ 15000 and $ 75000 , respectively .gross realized gains and losses for 2004 were $ 628000 and $ 205000 , respectively .gross realized gains for 2003 were $ 1249000 .there were no gross realized losses for 2003 .maturities stated are effective maturities .f .restricted cash at december 31 , 2005 and 2004 , the company held $ 41482000 and $ 49847000 , respectively , in restricted cash .at december 31 , 2005 and 2004 the balance was held in deposit with certain banks predominantly to collateralize conditional stand-by letters of credit in the names of the company's landlords pursuant to certain operating lease agreements .g .property and equipment property and equipment consist of the following at december 31 ( in thousands ) : depreciation expense for the years ended december 31 , 2005 , 2004 and 2003 was $ 26307000 , $ 28353000 and $ 27988000 respectively .in 2005 and 2004 , the company wrote off certain assets that were fully depreciated and no longer utilized .there was no effect on the company's net property and equipment .additionally , the company wrote off or sold certain assets that were not fully depreciated .the net loss on disposal of those assets was $ 344000 for 2005 and $ 43000 for 2004 .h .investments in accordance with the company's policy , as outlined in note b , "accounting policies" the company assessed its investment in altus pharmaceuticals , inc .( "altus" ) , which it accounts for using the cost method , and determined that there had not been any adjustments to the fair values of that investment which would indicate a decrease in its fair value below the carrying value that would require the company to write down the investment basis of the asset , as of december 31 , 2005 and december 31 , 2004 .the company's cost basis carrying value in its outstanding equity and warrants of altus was $ 18863000 at december 31 , 2005 and 2004. .                                                | 2005    | 2004   
furniture and equipment                        | $ 98387 | $ 90893
leasehold improvements                         | 66318   | 65294  
computers                                      | 18971   | 18421  
software                                       | 18683   | 16411  
total property and equipment gross             | 202359  | 191019 
less accumulated depreciation and amortization | 147826  | 126794 
total property and equipment net               | $ 54533 | $ 64225 .
Question: what was the net loss on disposal of assets in 2005?
Steps: Ask for number 344000
Answer: 344000.0
Question: what was the value in 2004?
Steps: Ask for number 43000
Answer: 43000.0
Question: what was the change in value?
Steps: subtract(344000, 43000)
Answer: 301000.0
Question: what was the percent change?
