software and will give the company a comprehensive design-to-silicon flow that links directly into the semiconductor manufacturing process .integrating hpl 2019s yield management and test chip technologies into the company 2019s industry-leading dfm portfolio is also expected to enable customers to increase their productivity and improve profitability in the design and manufacture of advanced semiconductor devices .purchase price .the company paid $ 11.0 million in cash for all outstanding shares of hpl .in addition , the company had a prior investment in hpl of approximately $ 1.9 million .the total purchase consideration consisted of: .
[['', '( in thousands )'], ['cash paid', '$ 11001'], ['prior investment in hpl', '1872'], ['acquisition-related costs', '2831'], ['total purchase price', '$ 15704']]
acquisition-related costs of $ 2.8 million consist primarily of legal , tax and accounting fees of $ 1.6 million , $ 0.3 million of estimated facilities closure costs and other directly related charges , and $ 0.9 million in employee termination costs .as of october 31 , 2006 , the company had paid $ 2.2 million of the acquisition related costs , of which $ 1.1 million were for professional services costs , $ 0.2 million were for facilities closure costs and $ 0.9 million were for employee termination costs .the $ 0.6 million balance remaining at october 31 , 2006 consists of professional and tax-related service fees and facilities closure costs .assets acquired .the company acquired $ 8.5 million of intangible assets consisting of $ 5.1 million in core developed technology , $ 3.2 million in customer relationships and $ 0.2 million in backlog to be amortized over two to four years .approximately $ 0.8 million of the purchase price represents the fair value of acquired in-process research and development projects that have not yet reached technological feasibility and have no alternative future use .accordingly , the amount was immediately expensed and included in the company 2019s condensed consolidated statement of operations for the first quarter of fiscal year 2006 .additionally , the company acquired tangible assets of $ 14.0 million and assumed liabilities of $ 10.9 million .goodwill , representing the excess of the purchase price over the fair value of the net tangible and identifiable intangible assets acquired in the merger was $ 3.4 million .goodwill resulted primarily from the company 2019s expectation of synergies from the integration of hpl 2019s technology with the company 2019s technology and operations .other .during the fiscal year 2006 , the company completed an asset acquisition for cash consideration of $ 1.5 million .this acquisition is not considered material to the company 2019s consolidated balance sheet and results of operations .fiscal 2005 acquisitions nassda corporation ( nassda ) the company acquired nassda on may 11 , 2005 .reasons for the acquisition .the company believes nassda 2019s full-chip circuit simulation and analysis software will broaden its offerings of transistor-level circuit simulation tools , particularly in the area of mixed-signal and memory design .purchase price .the company acquired all the outstanding shares of nassda for total cash consideration of $ 200.2 million , or $ 7.00 per share .in addition , as required by the merger agreement , certain nassda officers , directors and employees who were defendants in certain preexisting litigation .

Question: what is the variation observed between the tangible and intangible assets , in millions?
Answer: 5.5
Explanation: it is the difference between those values .