BUSINESS COMBINATIONS Acquisition of the Clinical Trial Supplies Operations of Aptuit, LLC On February 17, 2012 , the Company completed its acquisition of the Clinical Trial Supplies business (the  CTS Business ) of Aptuit, LLC, a Delaware limited liability company ( Aptuit ), by purchasing the outstanding shares of capital stock of Aptuit Holdings, Inc., a wholly-owned subsidiary of Aptuit (the  CTS Acquisition ). The acquisition was completed in connection with the pursuit of our strategic growth initiatives. Catalent financed the CTS Acquisition and related fees and expenses using the proceeds from a $400.0 million incremental term loan facility and cash on hand. Purchase Price Allocation The acquisition method of accounting is based on ASC Subtopic 805-10,   Business Combinations ,  and uses the fair value concepts defined in ASC Subtopic 820-10,   Fair Value Measurements and Disclosures  . The purchase price for the CTS Business was allocated to the net tangible and intangible assets based upon their fair values as of the acquisition date. The allocation of the purchase price was based upon a valuation and the estimates and assumptions are subject to change within the measurement period. The excess of the purchase price over the fair values of the net tangible assets and intangible assets was recorded as goodwill and is generally driven by our expectations of our ability to realize synergies and achieve our strategic growth objectives. As of March 31, 2013 , the allocation of purchase price was comprised of: (Dollars in millions) Accounts receivable, net $ 27.9 Plant, property and equipment, net 80.6 Unbilled services 11.8 Other assets 0.4 Goodwill 170.4 Intangibles 177.6 Accounts payable (10.8 ) Accrued liabilities (7.0 ) Deferred tax liability (39.0 ) Other liabilities (1.6 ) Unearned revenue (9.5 ) Total purchase price $ 400.8 The goodwill recorded to the Clinical Services reporting unit of the Development and Clinical Services segment as of March 31, 2013 was $170.4 million . In addition, the Company exp