edwards lifesciences corporation notes to consolidated financial statements ( continued ) 7 . acquisitions ( continued ) was recorded to goodwill . the following table summarizes the fair values of the assets acquired and liabilities assumed ( in millions ) : .

Table: current assets $ 28.1 property and equipment net 0.2 goodwill 258.9 ipr&d 190.0 current liabilities assumed -32.9 ( 32.9 ) deferred income taxes -66.0 ( 66.0 ) contingent consideration -30.3 ( 30.3 ) total cash purchase price 348.0 less : cash acquired -27.9 ( 27.9 ) total cash purchase price net of cash acquired $ 320.1

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 rate used to determine the fair value of the ipr&d was 16.5% ( 16.5 % ) . 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 $ 97.7 million of additional research and development expenditures would be incurred prior to the date of product introduction , and the company does not currently anticipate significant changes to forecasted research and development expenditures associated with the cardiaq program . the company 2019s valuation model also assumed net cash inflows would commence in late 2018 , if successful clinical trial experiences lead to a ce mark approval . upon completion of development , the underlying research and development intangible asset will be amortized over its estimated useful life . the company disclosed in early february 2017 that it had voluntarily paused enrollment in its clinical trials for the edwards-cardiaq valve to perform further design validation testing on a feature of the valve . this testing has been completed and , in collaboration with clinical investigators , the company has decided to resume screening patients for enrollment in its clinical trials . the results of operations for cardiaq 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 cardiaq are not material in relation to the consolidated financial statements of the company . 8 . goodwill and other intangible assets on july 3 , 2015 , the company acquired cardiaq ( see note 7 ) . this transaction resulted in an increase to goodwill of $ 258.9 million and ipr&d of $ 190.0 million. .

Question: what is the current ratio?
Answer: -0.85
Calculation: divide(28.1, -32.9)
Explanation: current ratio = current assets/current liabilities . it says it is invalid but ( ) means -