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|$11,001|
|Prior investment in HPL|1,872|
|Acquisition-related costs|2,831|
|Total purchase price|$15,704|
 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? (in million)

Solution:
def solution():
    # Define variables name and value
    tangible_assets = 14.0
    intangible_assets = 8.5
    
    # Do math calculation to get the answer
    answer = tangible_assets - intangible_assets
    
    return answer
Answer: 5.5