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

.

Question: what is the percentage of other current liabilities among the total liabilities?
Answer: 23.30%

Question: what is the percentage of property and equipment and other assets among the total assets?
Answer: 5.38%