{"pre_text": ["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 ) : ."], "post_text": ["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 ."], "table": [["current assets", "$ 3.6"], ["property and equipment net", "0.3"], ["goodwill", "142.1"], ["ipr&d", "53.1"], ["other assets", "0.1"], ["current liabilities assumed", "-0.8 ( 0.8 )"], ["deferred income taxes", "-12.7 ( 12.7 )"], ["total purchase price", "185.7"], ["less : cash acquired", "-3.5 ( 3.5 )"], ["total purchase price net of cash acquired", "$ 182.2"]], "table_ori": [["Current assets", "$3.6"], ["Property and equipment, net", "0.3"], ["Goodwill", "142.1"], ["IPR&D", "53.1"], ["Other assets", "0.1"], ["Current liabilities assumed", "(0.8)"], ["Deferred income taxes", "(12.7)"], ["Total purchase price", "185.7"], ["Less: cash acquired", "(3.5)"], ["Total purchase price, net of cash acquired", "$182.2"]]}

Question: what percentage of the total purchase price net of cash acquired is ipr&d ?
Evidence:
table_3: current assets the ipr&d of $ 3.6 is 53.1 ;
table_9: current assets the total purchase price net of cash acquired of $ 3.6 is $ 182.2 ;
Program: divide(53.1, 182.2)
Answer:
str_answer: 29%
exe_answer: 0.29144