(2) Acquisition of QCII by CenturyLink Since April 1, 2011, our results of operations have been included in the consolidated results of operations of CenturyLink. CenturyLink has accounted for its acquisition of QCII and us under the acquisition method of accounting, which resulted in the assignment of the purchase price to the assets acquired and liabilities assumed based on their acquisition date fair values. In the first quarter of 2012, we completed our valuation of the assets acquired and liabilities assumed, along with the related allocations to goodwill and intangible assets. The aggregate consideration payable to QCII's stockholders that is attributable to us exceeded the aggregate estimated fair value of the assets acquired and liabilities assumed by $9.369 billion, which we have recognized as goodwill. This goodwill is attributable to strategic benefits, including enhanced financial and operational scale, market diversification and leveraged combined networks that we expect to realize. None of the goodwill associated with this acquisition is deductible for income tax purposes. The aggregate consideration allocation is based on our final analysis of enterprise value of $18.639 billion less the fair value of our debt of $8.688 billion. The following is our assignment of the aggregate consideration: April 1, 2011 (Dollars in millions) Cash, accounts receivable and other current assets* $ 1,091 Property, plant and equipment 7,460 Identifiable intangible assets: Customer relationships 5,699 Capitalized software 1,702 Other noncurrent assets 209 Current liabilities, excluding current maturities of long-term debt (2,446 ) Current maturities of long-term debt (2,378 ) Long-term debt (6,310 ) Deferred credits and other liabilities (4,445 ) Goodwill 9,369 Aggregate consideration $ 9,951 * Includes estimated fair value of $674 million for accounts receivable, excluding affiliate accounts receivable, which had gross contractual value of $722 million on April 1, 2011. The $48 million difference between the gross con