westrock company notes to consolidated financial statements fffd ( continued ) the following table summarizes the weighted average life and the allocation to intangible assets recognized in the mps acquisition , excluding goodwill ( in millions ) : weighted avg . amounts recognized as the acquisition .
how much of the cost of the acquisition was not goodwill and intangible assets?
none of the intangibles has significant residual value . we are amortizing the customer relationship intangibles over estimated useful lives ranging from 13 to 16 years based on a straight-line basis because the amortization pattern was not reliably determinable . star pizza acquisition on march 13 , 2017 , we completed the star pizza acquisition . the transaction provided us with a leadership position in the fast growing small-run pizza box market and increases our vertical integration . the purchase price was $ 34.6 million , net of a $ 0.7 million working capital settlement . we have fully integrated the approximately 22000 tons of containerboard used by star pizza annually . we have included the financial results of the acquired assets since the date of the acquisition in our corrugated packaging segment . the purchase price allocation for the acquisition primarily included $ 24.8 million of customer relationship intangible assets and $ 2.2 million of goodwill . we are amortizing the customer relationship intangibles over 10 years based on a straight-line basis because the amortization pattern was not reliably determinable . the fair value assigned to goodwill is primarily attributable to buyer-specific synergies expected to arise after the acquisition ( e.g. , enhanced reach of the combined organization and other synergies ) , and the assembled work force . the goodwill and intangibles are amortizable for income tax purposes . packaging acquisition on january 19 , 2016 , we completed the packaging acquisition . the entities acquired provide value-added folding carton and litho-laminated display packaging solutions . the purchase price was $ 94.1 million , net of cash received of $ 1.7 million , a working capital settlement and a $ 3.5 million escrow receipt in the first quarter of fiscal 2017 . the transaction is subject to an election under section 338 ( h ) ( 10 ) of the code that increases the u.s . tax basis in the acquired u.s . entities . we believe the transaction has provided us with attractive and complementary customers , markets and facilities . we have included the financial results of the acquired entities since the date of the acquisition in our consumer packaging segment . the purchase price allocation for the acquisition primarily included $ 55.0 million of property , plant and equipment , $ 10.5 million of customer relationship intangible assets , $ 9.3 million of goodwill and $ 25.8 million of liabilities , including $ 1.3 million of debt . we are amortizing the customer relationship intangibles over estimated useful lives ranging from 9 to 15 years based on a straight-line basis because the amortization pattern was not reliably determinable . the fair value assigned to goodwill is primarily attributable to buyer-specific synergies expected to arise after the acquisition ( e.g. , enhanced reach of the combined organization and other synergies ) , and the assembled work force . the goodwill and intangibles of the u.s . entities are amortizable for income tax purposes . sp fiber on october 1 , 2015 , we completed the sp fiber acquisition in a stock purchase . the transaction included the acquisition of mills located in dublin , ga and newberg , or , which produce lightweight recycled containerboard and kraft and bag paper . the newberg mill also produced newsprint . as part of the transaction , we also acquired sp fiber's 48% ( 48 % ) interest in gps . gps is a joint venture providing steam to the dublin mill and electricity to georgia power . the purchase price was $ 278.8 million , net of cash received of $ 9.2 million and a working capital .