humana inc .notes to consolidated financial statements 2014 ( continued ) in any spe transactions .the adoption of fin 46 or fin 46-r did not have a material impact on our financial position , results of operations , or cash flows .in december 2004 , the fasb issued statement no .123r , share-based payment , or statement 123r , which requires companies to expense the fair value of employee stock options and other forms of stock-based compensation .this requirement represents a significant change because fixed-based stock option awards , a predominate form of stock compensation for us , were not recognized as compensation expense under apb 25 .statement 123r requires the cost of the award , as determined on the date of grant at fair value , be recognized over the period during which an employee is required to provide service in exchange for the award ( usually the vesting period ) .the grant-date fair value of the award will be estimated using option-pricing models .we are required to adopt statement 123r no later than july 1 , 2005 under one of three transition methods , including a prospective , retrospective and combination approach .we previously disclosed on page 67 the effect of expensing stock options under a fair value approach using the black-scholes pricing model for 2004 , 2003 and 2002 .we currently are evaluating all of the provisions of statement 123r and the expected effect on us including , among other items , reviewing compensation strategies related to stock-based awards , selecting an option pricing model and determining the transition method .in march 2004 , the fasb issued eitf issue no .03-1 , or eitf 03-1 , the meaning of other-than- temporary impairment and its application to certain investments .eitf 03-1 includes new guidance for evaluating and recording impairment losses on certain debt and equity investments when the fair value of the investment security is less than its carrying value .in september 2004 , the fasb delayed the previously scheduled third quarter 2004 effective date until the issuance of additional implementation guidance , expected in 2005 .upon issuance of a final standard , we will evaluate the impact on our consolidated financial position and results of operations .3 .acquisitions on february 16 , 2005 , we acquired careplus health plans of florida , or careplus , as well as its affiliated 10 medical centers and pharmacy company .careplus provides medicare advantage hmo plans and benefits to medicare eligible members in miami-dade , broward and palm beach counties .this acquisition enhances our medicare market position in south florida .we paid approximately $ 450 million in cash including estimated transaction costs , subject to a balance sheet settlement process with a nine month claims run-out period .we currently are in the process of allocating the purchase price to the net tangible and intangible assets .on april 1 , 2004 , we acquired ochsner health plan , or ochsner , from the ochsner clinic foundation .ochsner is a louisiana health benefits company offering network-based managed care plans to employer-groups and medicare eligible members .this acquisition enabled us to enter a new market with significant market share which should facilitate new sales opportunities in this and surrounding markets , including houston , texas .we paid $ 157.1 million in cash , including transaction costs .the fair value of the tangible assets ( liabilities ) as of the acquisition date are as follows: .
[['', '( in thousands )'], ['cash and cash equivalents', '$ 15270'], ['investment securities', '84527'], ['premiums receivable and other current assets', '20616'], ['property and equipment and other assets', '6847'], ['medical and other expenses payable', '-71063 ( 71063 )'], ['other current liabilities', '-21604 ( 21604 )'], ['other liabilities', '-82 ( 82 )'], ['net tangible assets acquired', '$ 34511']]
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Question: what is the percentage of other current liabilities among the total liabilities?
Answer: 23.30%
Explanation: it is the value of other current liabilities divided by the total liabilities .