Table:
|  | Assemble Systems (1) | PlanGrid | BuildingConnected | Total |
| --- | --- | --- | --- | --- |
| Developed technologies | $4.4 | $78.0 | $12.5 | $94.9 |
| Customer relationships and other non-current intangible assets | 12.0 | 98.0 | 26.9 | 136.9 |
| Trade name | 2.8 | 20.0 | 6.8 | 29.6 |
| Goodwill | 72.0 | 588.7 | 206.3 | 867.0 |
| Deferred revenue (current and non-current) | (1.7) | (25.5) | (2.8) | (30.0) |
| Net tangible assets | 4.1 | 18.4 | 3.5 | 26.0 |
| Total | $93.6 | $777.6 | $253.2 | $1,124.4 |
Paragraphs:
Preliminary Purchase Price Allocation
For the Assemble Systems, PlanGrid, and BuildingConnected acquisitions that were accounted for as business combinations, Autodesk recorded the tangible and intangible assets acquired and liabilities assumed based on their estimated fair values at the date of acquisition. The fair values assigned to the identifiable intangible assets acquired were based on estimates and assumptions determined by management. Autodesk recorded the excess of consideration transferred over the aggregate fair values as goodwill. The goodwill recorded is primarily attributable to synergies expected to arise after the acquisition. There is no amount of goodwill that is deductible for U.S. income tax purposes.
The following table summarizes the fair value of the assets acquired and liabilities assumed by major class for the business combinations that were completed during the fiscal year ended January 31, 2019:
(1) During Q4 of fiscal 2019, Autodesk recorded a measurement period adjustment related to the valuation of the deferred tax liability associated with the Assemble Systems acquisition. This adjustment increased goodwill and reduced net tangible assets by $0.1 million.
For the three business combinations in fiscal 2019, the determination of estimated fair values of certain assets and liabilities is derived from estimated fair value assessments and assumptions by Autodesk. For PlanGrid and BuildingConnected, Autodesk's estimates and assumptions are subject to change within the measurement period (up to one year from the acquisition date). For the three business combinations in fiscal 2019, the tax impact of the acquisition is also subject to change within the measurement period. Different estimates and assumptions could result in different valuations assigned to the individual assets acquired and liabilities assumed, and the resulting amount of goodwill.
Question:
What is the goodwill recorded primarily attributable to?
Answer: The goodwill recorded is primarily attributable to synergies expected to arise after the acquisition