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business goodwill

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Tags: commerce

An intangible asset which provides a competitive advantage, such as a strong brand, reputation, or high employee morale. In an acquisition, goodwill appears on the balance sheet of the acquirer in the amount by which the purchase price exceeds the net tangible assets of the acquired company.
(source: http://www.investorwords.com/2212/goodwill.html#ixzz2LYXpwagi)

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