Financial report context:
edwards lifesciences corporation notes to consolidated financial statements ( continued ) 7 . acquisitions ( continued ) 12 months after the acquisition date will be disbursed to harpoon medical , inc . 2019s former shareholders . acquisition-related costs of $ 0.4 million were recorded in 201cselling , general , and administrative expenses 201d during the year ended december 31 , 2017 . harpoon medical , inc . is a medical technology company pioneering beating-heart repair for degenerative mitral regurgitation . the company plans to add this technology to its portfolio of mitral and tricuspid repair products . the acquisition was accounted for as a business combination . tangible and intangible assets acquired were recorded based on their estimated fair values at the acquisition date . the excess of the purchase price over the fair value of net assets acquired was recorded to goodwill . the following table summarizes the fair values of the assets acquired and liabilities assumed ( in millions ) : .

Financial table:
current assets: property and equipment net; $ 3.6: 0.3
current assets: goodwill; $ 3.6: 142.1
current assets: ipr&d; $ 3.6: 53.1
current assets: other assets; $ 3.6: 0.1
current assets: current liabilities assumed; $ 3.6: -0.8 ( 0.8 )
current assets: deferred income taxes; $ 3.6: -12.7 ( 12.7 )
current assets: total purchase price; $ 3.6: 185.7
current assets: less : cash acquired; $ 3.6: -3.5 ( 3.5 )
current assets: total purchase price net of cash acquired; $ 3.6: $ 182.2

Additional report context:
goodwill includes expected synergies and other benefits the company believes will result from the acquisition . goodwill was assigned to the company 2019s united states segment and is not deductible for tax purposes . ipr&d has been capitalized at fair value as an intangible asset with an indefinite life and will be assessed for impairment in subsequent periods . the fair value of the ipr&d was determined using the income approach . this approach determines fair value based on cash flow projections which are discounted to present value using a risk-adjusted rate of return . the discount rates used to determine the fair value of the ipr&d ranged from 18.0% ( 18.0 % ) to 19.0% ( 19.0 % ) . completion of successful design developments , bench testing , pre-clinical studies and human clinical studies are required prior to selling any product . the risks and uncertainties associated with completing development within a reasonable period of time include those related to the design , development , and manufacturability of the product , the success of pre-clinical and clinical studies , and the timing of regulatory approvals . the valuation assumed $ 41.4 million of additional research and development expenditures would be incurred prior to the date of product introduction . in the valuation , net cash inflows were modeled to commence in europe in 2018 , and in the united states and japan in 2022 . upon completion of development , the underlying research and development asset will be amortized over its estimated useful life . the results of operations for harpoon medical , inc . have been included in the accompanying consolidated financial statements from the date of acquisition . pro forma results have not been presented as the results of harpoon medical , inc . are not material in relation to the consolidated financial statements of the company . valtech cardio ltd . on november 26 , 2016 , the company entered into an agreement and plan of merger to acquire valtech cardio ltd . ( 201cvaltech 201d ) for approximately $ 340.0 million , subject to certain adjustments , with the potential for up to an additional $ 350.0 million in pre-specified milestone-driven payments over the next 10 years . the .

Question: what percentage of the total purchase price net of cash acquired is ipr&d ?
Answer: 29%