Fair value
Estimated Useful Life
(in years)
Current assets
$356
N/A
Fixed assets
68
N/A
Core/developed technology
21,000
3
Deferred tax liability, net
(1,854)
N/A
Other liabilities
(671)
N/A
Goodwill
85,869
Indefinite
$104,768

text: Proofpoint, Inc. Notes to Consolidated Financial Statements (Continued) (dollars and share amounts in thousands, except per share amounts)
text: Per the terms of the share purchase agreement, unvested stock options and unvested restricted stock units held by Meta Networks employees were canceled and exchanged for the Company’s unvested stock options and unvested restricted stock units, respectively. The fair value of $184 of these unvested awards was attributed to pre-combination services and was included in consideration transferred. The fair value of $12,918 was allocated to post-combination services. The unvested awards are subject to the recipient’s continued service with the Company, and $12,918 will be recognized ratably as stock-based compensation expense over the required remaining service period.
text: Also, as part of the share purchase agreement, the unvested restricted shares of certain employees of Meta Networks were exchanged into the right to receive $7,827 of deferred cash consideration and 72 shares of the Company’s common stock that were deferred with the fair value of $8,599. The deferred cash consideration was presented as restricted cash on the Company’s consolidated balance sheet as of December 31, 2019. The deferred cash consideration of $7,596 and the deferred stock $8,338 (see Note 11 “Equity Award Plans”) were allocated to post-combination expense and were not included in the purchase price. The deferred cash consideration and deferred shares are subject to forfeiture if employment terminates prior to the lapse of the restrictions, and their fair value is expensed as compensation and stock-based compensation expense over the three-year vesting period.
text: The Cost to Recreate Method was used to value the acquired developed technology asset. Management applied judgment in estimating the fair value of this intangible asset, which involved the use of significant assumptions such as the cost and time to build the acquired technology, developer’s profit and rate of return.
text: The following table summarizes the fair values of tangible assets acquired, liabilities assumed, intangible assets and goodwill:

Questions:
question: What method was used to value the acquired developed technology asset? 
answer: Cost to Recreate Method
question: Which subject has the highest estimated useful life?
answer: Goodwill
question: What was the deferred cash consideration and deferred shares subjected to?
answer: forfeiture if employment terminates prior to the lapse of the restrictions, and their fair value is expensed as compensation and stock-based compensation expense over the three-year vesting period
question: What is the difference in estimated fair value between current assets and fixed assets?
answer: 288
derivation: $356 - 68
scale: thousand
question: What is the average estimated fair value of Core/developed technology?
answer: 7000
derivation: 21,000 / 3
scale: thousand
question: What is the total estimated fair value of all assets?
answer: 21424
derivation: $356 + 68 + 21,000
scale: thousand