{"pre_text": ["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 ) : ."], "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 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. ."], "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"]], "table_ori": [["Current assets", "$28.1"], ["Property and equipment, net", "0.2"], ["Goodwill", "258.9"], ["IPR&D", "190.0"], ["Current liabilities assumed", "(32.9)"], ["Deferred income taxes", "(66.0)"], ["Contingent consideration", "(30.3)"], ["Total cash purchase price", "348.0"], ["Less: cash acquired", "(27.9)"], ["Total cash purchase price, net of cash acquired", "$320.1"]]}

Question: what percentage of the total cash purchase price net of cash acquired was represented by ipr&d?
Evidence:
table_3: current assets the ipr&d of $ 28.1 is 190.0 ;
table_9: current assets the total cash purchase price net of cash acquired of $ 28.1 is $ 320.1 ;
Program: divide(190.0, 320.1)
Answer:
str_answer: 59%
exe_answer: 0.59356