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. . <table class='wikitable'><tr><td>1</td><td>-</td><td>2005</td><td>2004</td></tr><tr><td>2</td><td>furniture and equipment</td><td>$ 98387</td><td>$ 90893</td></tr><tr><td>3</td><td>leasehold improvements</td><td>66318</td><td>65294</td></tr><tr><td>4</td><td>computers</td><td>18971</td><td>18421</td></tr><tr><td>5</td><td>software</td><td>18683</td><td>16411</td></tr><tr><td>6</td><td>total property and equipment gross</td><td>202359</td><td>191019</td></tr><tr><td>7</td><td>less accumulated depreciation and amortization</td><td>147826</td><td>126794</td></tr><tr><td>8</td><td>total property and equipment net</td><td>$ 54533</td><td>$ 64225</td></tr></table> .
Question: what is the net change in the value of furniture and equipment from 2004 and 2005?
Answer: 7494.0
Question: what was the value in 2004?

90893.0