synopsys , inc . notes to consolidated financial statements 2014continued the aggregate purchase price consideration was approximately us$ 417.0 million . as of october 31 , 2012 , the total purchase consideration and the preliminary purchase price allocation were as follows: .

Table:
 | ( in thousands )
cash paid | $ 373519
fair value of shares to be acquired through a follow-on merger | 34054
fair value of equity awards allocated to purchase consideration | 9383
total purchase consideration | $ 416956
goodwill | 247482
identifiable intangibles assets acquired | 108867
cash and other assets acquired | 137222
liabilities assumed | -76615 ( 76615 )
total purchase allocation | $ 416956
goodwill of $ 247.5 million , which is generally not deductible for tax purposes , primarily resulted from the company 2019s expectation of sales growth and cost synergies from the integration of springsoft 2019s technology and operations with the company 2019s technology and operations .
identifiable intangible assets , consisting primarily of technology , customer relationships , backlog and trademarks , were valued using the income method , and are being amortized over three to eight years .
acquisition-related costs directly attributable to the business combination were $ 6.6 million for fiscal 2012 and were expensed as incurred in the consolidated statements of operations .
these costs consisted primarily of employee separation costs and professional services .
fair value of equity awards : pursuant to the merger agreement , the company assumed all the unvested outstanding stock options of springsoft upon the completion of the merger and the vested options were exchanged for cash in the merger .
on october 1 , 2012 , the date of the completion of the tender offer , the fair value of the awards to be assumed and exchanged was $ 9.9 million , calculated using the black-scholes option pricing model .
the black-scholes option-pricing model incorporates various subjective assumptions including expected volatility , expected term and risk-free interest rates .
the expected volatility was estimated by a combination of implied and historical stock price volatility of the options .
non-controlling interest : non-controlling interest represents the fair value of the 8.4% ( 8.4 % ) of outstanding springsoft shares that were not acquired during the tender offer process completed on october 1 , 2012 and the fair value of the option awards that were to be assumed or exchanged for cash upon the follow-on merger .
the fair value of the non-controlling interest included as part of the aggregate purchase consideration was $ 42.8 million and is disclosed as a separate line in the october 31 , 2012 consolidated statements of stockholders 2019 equity .
during the period between the completion of the tender offer and the end of the company 2019s fiscal year on october 31 , 2012 , the non-controlling interest was adjusted by $ 0.5 million to reflect the non-controlling interest 2019s share of the operating loss of springsoft in that period .
as the amount is not significant , it has been included as part of other income ( expense ) , net , in the consolidated statements of operations. .

Question: what is the difference between cash and other assets acquired and liabilities assumed?
Answer: 60607
Calculation: subtract(137222, 76615)