dish network corporation notes to consolidated financial statements - continued this transaction was accounted for as a business combination using purchase price accounting .
the allocation of the purchase consideration is in the table below .
purchase allocation ( in thousands ) .

purchase price allocation ( in thousands )
cash
$ 107061
current assets
153258
property and equipment
28663
acquisition intangibles
17826
other noncurrent assets
12856
current liabilities
-86080 ( 86080 )
total purchase price
$ 233584

the pro forma revenue and earnings associated with the blockbuster acquisition are not included in this filing .
due to the material ongoing modifications of the business , management has determined that insufficient information exists to accurately develop meaningful historical pro forma financial information .
moreover , the historical operations of blockbuster materially changed during the periods preceding the acquisition as a result of blockbuster inc . 2019s bankruptcy proceedings , and any historical pro forma information would not prove useful in assessing our post acquisition earnings and cash flows .
the cost of goods sold on a unit basis for blockbuster in the current period was lower-than-historical costs .
the carrying values in the current period of the rental library and merchandise inventories ( 201cblockbuster inventory 201d ) were reduced to their estimated fair value due to the application of purchase accounting .
this impact on cost of goods sold on a unit basis will diminish in the future as we purchase new blockbuster inventory .
10 .
spectrum investments terrestar transaction gamma acquisition l.l.c .
( 201cgamma 201d ) , a wholly-owned subsidiary of dish network , entered into the terrestar transaction on june 14 , 2011 .
on july 7 , 2011 , the u.s .
bankruptcy court for the southern district of new york approved the asset purchase agreement with terrestar and we subsequently paid $ 1.345 billion of the cash purchase price .
dish network is a party to the asset purchase agreement solely with respect to certain guaranty obligations .
we have paid all but $ 30 million of the purchase price for the terrestar transaction , which will be paid upon closing of the terrestar transaction , or upon certain other conditions being met under the asset purchase agreement .
consummation of the acquisition contemplated in the asset purchase agreement is subject to , among other things , approval by the fcc .
on february 7 , 2012 , the canadian federal department of industry ( 201cindustry canada 201d ) approved the transfer of the canadian spectrum licenses held by terrestar to us .
if the remaining required approvals are not obtained , subject to certain exceptions , we have the right to require and direct the sale of some or all of the terrestar assets to a third party and we would be entitled to the proceeds from such a sale .
these proceeds could , however , be substantially less than amounts we have paid in the terrestar transaction .
additionally , gamma is responsible for providing certain working capital and certain administrative expenses of terrestar and certain of its subsidiaries after december 31 , 2011 .
we expect that the terrestar transaction will be accounted for as a business combination using purchase price accounting .
we also expect to allocate the purchase price to the various components of the acquisition based upon the fair value of each component using various valuation techniques , including the market approach , income approach and/or cost approach .
we expect the purchase price of the terrestar assets to be allocated to , among other things , spectrum and satellites. .

Question: what is the working capital of blockbuster at the point of acquisition?
Answer: 67178.0
Calculation: subtract(153258, 86080)