what percentage on net assets acquired is due to goodwill?
the aes corporation notes to consolidated financial statements 2014 ( continued ) december 31 , 2011 , 2010 , and 2009 the preliminary allocation of the purchase price to the fair value of assets acquired and liabilities assumed is as follows ( in millions ) : .

| Cash | $116 |
| :--- | :--- |
| Accounts receivable | 278 |
| Inventory | 124 |
| Other current assets | 41 |
| Property, plant and equipment | 2,549 |
| Intangible assets subject to amortization | 166 |
| Intangible assets—indefinite-lived | 5 |
| Regulatory assets | 201 |
| Other noncurrent assets | 58 |
| Current liabilities | (401) |
| Non-recourse debt | (1,255) |
| Deferred taxes | (558) |
| Regulatory liabilities | (117) |
| Other noncurrent liabilities | (195) |
| Redeemable preferred stock | (18) |
| Net identifiable assets acquired | 994 |
| Goodwill | 2,489 |
| Net assets acquired | $3,483 |

at december 31 , 2011 , the assets acquired and liabilities assumed in the acquisition were recorded at provisional amounts based on the preliminary purchase price allocation . the company is in the process of obtaining additional information to identify and measure all assets acquired and liabilities assumed in the acquisition within the measurement period , which could be up to one year from the date of acquisition . such provisional amounts will be retrospectively adjusted to reflect any new information about facts and circumstances that existed at the acquisition date that , if known , would have affected the measurement of these amounts . additionally , key input assumptions and their sensitivity to the valuation of assets acquired and liabilities assumed are currently being reviewed by management . it is likely that the value of the generation business related property , plant and equipment , the intangible asset related to the electric security plan with its regulated customers and long-term coal contracts , the 4.9% ( 4.9 % ) equity ownership interest in the ohio valley electric corporation , and deferred taxes could change as the valuation process is finalized . dpler , dpl 2019s wholly-owned competitive retail electric service ( 201ccres 201d ) provider , will also likely have changes in its initial purchase price allocation for the valuation of its intangible assets for the trade name , and customer relationships and contracts . as noted in the table above , the preliminary purchase price allocation has resulted in the recognition of $ 2.5 billion of goodwill . factors primarily contributing to a price in excess of the fair value of the net tangible and intangible assets include , but are not limited to : the ability to expand the u.s . utility platform in the mid-west market , the ability to capitalize on utility management experience gained from ipl , enhanced ability to negotiate with suppliers of fuel and energy , the ability to capture value associated with aes 2019 u.s . tax position , a well- positioned generating fleet , the ability of dpl to leverage its assembled workforce to take advantage of growth opportunities , etc . our ability to realize the benefit of dpl 2019s goodwill depends on the realization of expected benefits resulting from a successful integration of dpl into aes 2019 existing operations and our ability to respond to the changes in the ohio utility market . for example , utilities in ohio continue to face downward pressure on operating margins due to the evolving regulatory environment , which is moving towards a market-based competitive pricing mechanism . at the same time , the declining energy prices are also reducing operating .

goodwill = 2489
net_assets = 3483
percent_goodwill = goodwill / net_assets
answer = percent_goodwill * 100