Table:
0
A
B
C
D
1
Preliminary Allocation
Measurement Period
Final Allocation
2
(In millions)
As of October 2, 2017
Adjustments
As of December 31, 2018
3
Total consideration transferred
$ 106.6
$ (0.4)
$ 106.2
4
Assets:
5
Cash and cash equivalents
13.3
—
13.3
6
Trade receivables, net
22.4
—
22.4
7
Inventories, net
10.0
0.1
10.1
8
Prepaid expenses and other current assets
8.4
—
8.4
9
Property and equipment, net
23.3
—
23.3
10
Identifiable intangible assets, net
41.4
0.7
42.1
11
Goodwill
39.3
(1.5)
37.8
12
Total assets
158.1
-0.7
157.4
13
Liabilities:
14
Short-term borrowings
14.0
—
14.0
15
Accounts payable
6.9
—
6.9
16
Other current liabilities
15.1
(0.1)
15.0
17
Long-term debt, less current portion
3.8
—
3.8
18
Non-current deferred taxes
11.7
(0.2)
11.5
19
Total liabilities
51.5
-0.3
51.2

Questions and formulas:
Question: What is the asset to liability ratio As of December 31, 2018? 
Formula: D19/D12
Formula2: D19/D12
Level: Calculation
Question: What is the difference between the asset to liability ratio As of December 31, 2018 vs. As of October 2, 2017?
Formula: (D19/D12)-(B19/B12)
Formula2: (D19/D12)-(B19/B12)
Level: Calculation