divestiture of the information systems & global solutions business on august 16 , 2016 , we completed the previously announced divestiture of the is&gs business , which merged with a subsidiary of leidos , in a reverse morris trust transaction ( the 201ctransaction 201d ) .
the transaction was completed in a multi- step process pursuant to which we initially contributed the is&gs business to abacus innovations corporation ( abacus ) , a wholly owned subsidiary of lockheed martin created to facilitate the transaction , and the common stock of abacus was distributed to participating lockheed martin stockholders through an exchange offer .
under the terms of the exchange offer , lockheed martin stockholders had the option to exchange shares of lockheed martin common stock for shares of abacus common stock .
at the conclusion of the exchange offer , all shares of abacus common stock were exchanged for 9369694 shares of lockheed martin common stock held by lockheed martin stockholders that elected to participate in the exchange .
the shares of lockheed martin common stock that were exchanged and accepted were retired , reducing the number of shares of our common stock outstanding by approximately 3% ( 3 % ) .
following the exchange offer , abacus merged with a subsidiary of leidos , with abacus continuing as the surviving corporation and a wholly-owned subsidiary of leidos .
as part of the merger , each share of abacus common stock was automatically converted into one share of leidos common stock .
we did not receive any shares of leidos common stock as part of the transaction and do not hold any shares of leidos or abacus common stock following the transaction .
based on an opinion of outside tax counsel , subject to customary qualifications and based on factual representations , the exchange offer and merger will qualify as tax-free transactions to lockheed martin and its stockholders , except to the extent that cash was paid to lockheed martin stockholders in lieu of fractional shares .
in connection with the transaction , abacus borrowed an aggregate principal amount of approximately $ 1.84 billion under term loan facilities with third party financial institutions , the proceeds of which were used to make a one-time special cash payment of $ 1.80 billion to lockheed martin and to pay associated borrowing fees and expenses .
the entire special cash payment was used to repay debt , pay dividends and repurchase stock during the third and fourth quarters of 2016 .
the obligations under the abacus term loan facilities were guaranteed by leidos as part of the transaction .
as a result of the transaction , we recognized a net gain of approximately $ 1.2 billion .
the net gain represents the $ 2.5 billion fair value of the shares of lockheed martin common stock exchanged and retired as part of the exchange offer , plus the $ 1.8 billion one-time special cash payment , less the net book value of the is&gs business of about $ 3.0 billion at august 16 , 2016 and other adjustments of about $ 100 million .
the final gain is subject to certain post-closing adjustments , including final working capital , indemnification , and tax adjustments , which we expect to complete in 2017 .
we classified the operating results of our is&gs business as discontinued operations in our consolidated financial statements in accordance with u.s .
gaap , as the divestiture of this business represented a strategic shift that had a major effect on our operations and financial results .
however , the cash flows generated by the is&gs business have not been reclassified in our consolidated statements of cash flows as we retained this cash as part of the transaction .
the carrying amounts of major classes of the is&gs business assets and liabilities that were classified as assets and liabilities of discontinued operations as of december 31 , 2015 are as follows ( in millions ) : .

Receivables, net
$807
Inventories, net
143
Other current assets
19
Property, plant and equipment, net
101
Goodwill
2,881
Intangible assets
125
Other noncurrent assets
54
Total assets of the disposal group
$4,130
Accounts payable
$(229)
Customer advances and amounts in excess of costs incurred
(285)
Salaries, benefits and payroll taxes
(209)
Other current liabilities
(225)
Deferred income taxes
(145)
Other noncurrent liabilities
(60)
Total liabilities of the disposal group
$(1,153)

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Question: Analyse this data from a financial earnings document. what percentage of the total assets of the disposal group were attributable to receivables net?
Choices:
195.3995
0.1954
0.0242
1
-3323
Correct choice index: 1