{"pre_text": ["edwards lifesciences corporation notes to consolidated financial statements ( continued ) 7 .", "acquisitions ( continued ) transaction closed on january 23 , 2017 , and the consideration paid included the issuance of approximately 2.8 million shares of the company 2019s common stock ( fair value of $ 266.5 million ) and cash of $ 86.2 million .", "the company recognized in 201ccontingent consideration liabilities 201d a $ 162.9 million liability for the estimated fair value of the contingent milestone payments .", "the fair value of the contingent milestone payments will be remeasured each quarter , with changes in the fair value recognized within operating expenses on the consolidated statements of operations .", "for further information on the fair value of the contingent milestone payments , see note 10 .", "in connection with the acquisition , the company placed $ 27.6 million of the purchase price into escrow to satisfy any claims for indemnification made in accordance with the merger agreement .", "any funds remaining 15 months after the acquisition date will be disbursed to valtech 2019s former shareholders .", "acquisition-related costs of $ 0.6 million and $ 4.1 million were recorded in 201cselling , general , and administrative expenses 201d during the years ended december 31 , 2017 and 2016 , respectively .", "prior to the close of the transaction , valtech spun off its early- stage transseptal mitral valve replacement technology program .", "concurrent with the closing , the company entered into an agreement for an exclusive option to acquire that program and its associated intellectual property for approximately $ 200.0 million , subject to certain adjustments , plus an additional $ 50.0 million if a certain european regulatory approval is obtained within 10 years of the acquisition closing date .", "the option expires two years after the closing date of the transaction , but can be extended by up to one year depending on the results of certain clinical trials .", "valtech is a developer of a transcatheter mitral and tricuspid valve repair system .", "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 rest of world 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 20.0% ( 20.0 % ) .", "completion of successful design developments , bench testing , pre-clinical studies ."], "table": [["current assets", "$ 22.7"], ["property and equipment net", "1.2"], ["goodwill", "316.5"], ["developed technology", "109.2"], ["ipr&d", "87.9"], ["other assets", "0.8"], ["current liabilities assumed", "-5.1 ( 5.1 )"], ["deferred income taxes", "-17.6 ( 17.6 )"], ["total purchase price", "515.6"], ["less : cash acquired", "-4.3 ( 4.3 )"], ["total purchase price net of cash acquired", "$ 511.3"]], "table_ori": [["Current assets", "$22.7"], ["Property and equipment, net", "1.2"], ["Goodwill", "316.5"], ["Developed technology", "109.2"], ["IPR&D", "87.9"], ["Other assets", "0.8"], ["Current liabilities assumed", "(5.1)"], ["Deferred income taxes", "(17.6)"], ["Total purchase price", "515.6"], ["Less: cash acquired", "(4.3)"], ["Total purchase price, net of cash acquired", "$511.3"]]}

Question: what are current assets as a percentage of the total purchase price?
Evidence:
table_8: current assets the total purchase price of $ 22.7 is 515.6 ;
text_16: the following table summarizes the fair values of the assets acquired and liabilities assumed ( in millions ) : .
Program: divide(22.7, 515.6)
Answer:
str_answer: 4.40%
exe_answer: 0.04403