notes to consolidated financial statements 2014 ( continued ) in connection with these discover related purchases , we have sold the contractual rights to future commissions on discover transactions to certain of our isos . contractual rights sold totaled $ 7.6 million during the year ended may 31 , 2008 and $ 1.0 million during fiscal 2009 . such sale proceeds are generally collected in installments over periods ranging from three to nine months . during fiscal 2009 , we collected $ 4.4 million of such proceeds , which are included in the proceeds from sale of investment and contractual rights in our consolidated statement of cash flows . we do not recognize gains on these sales of contractual rights at the time of sale . proceeds are deferred and recognized as a reduction of the related commission expense . during fiscal 2009 , we recognized $ 1.2 million of such deferred sales proceeds as other long-term liabilities . other 2008 acquisitions during fiscal 2008 , we acquired a majority of the assets of euroenvios money transfer , s.a . and euroenvios conecta , s.l. , which we collectively refer to as lfs spain . lfs spain consisted of two privately- held corporations engaged in money transmittal and ancillary services from spain to settlement locations primarily in latin america . the purpose of the acquisition was to further our strategy of expanding our customer base and market share by opening additional branch locations . during fiscal 2008 , we acquired a series of money transfer branch locations in the united states . the purpose of these acquisitions was to increase the market presence of our dolex-branded money transfer offering . the following table summarizes the preliminary purchase price allocations of all these fiscal 2008 business acquisitions ( in thousands ) : .

total: goodwill: 13536
customer-related intangible assets: 4091
contract-based intangible assets: 1031
property and equipment: 267
other current assets: 502
total assets acquired: 19427
current liabilities: -2347
minority interest in equity of subsidiary ( at historical cost ): -486
net assets acquired: 16594

the customer-related intangible assets have amortization periods of up to 14 years . the contract-based intangible assets have amortization periods of 3 to 10 years . these business acquisitions were not significant to our consolidated financial statements and accordingly , we have not provided pro forma information relating to these acquisitions . in addition , during fiscal 2008 , we acquired a customer list and long-term merchant referral agreement in our canadian merchant services channel for $ 1.7 million . the value assigned to the customer list of $ 0.1 million was expensed immediately . the remaining value was assigned to the merchant referral agreement and is being amortized on a straight-line basis over its useful life of 10 years . fiscal 2007 on july 24 , 2006 , we completed the purchase of a fifty-six percent ownership interest in the asia-pacific merchant acquiring business of the hongkong and shanghai banking corporation limited , or hsbc asia pacific . this business provides card payment processing services to merchants in the asia-pacific region . the .

Questions:
what is the sum of goodwill and customer related intangible assets?
what is the sum including contract based intangible assets?
what is the value of total assets acquired?
what is the total sum of intangible assets and goodwill divided by the total assets acquired?

Answers:
17627
18658
19427
96%