Goodwill, Net (SF.BS.GoodwillNet)
Goodwill, Net (SF.BS.GoodwillNet) refers to the excess of purchase price over the fair market value of net assets acquired.
Goodwill, Net (SF.BS.GoodwillNet) is calculated as:
- (+) Net value of capitalized acquisition costs,
- (-) Minus the accumulated impairment or amortization of goodwill.
Negative goodwill (purchase price below fair value of assets) is added to shareholders’ equity.
Goodwill, Net (SF.BS.GoodwillNet) includes:
- Negative goodwill (net of accumulated impairment and amortization)
Goodwill, Net (SF.BS.GoodwillNet) does not include:
- Net Goodwill combined with other intangible assets, if goodwill is not reported separately (shown in Intangibles, Net (SF.BS.IntangiblesNet))
- Net intangible fixed assets (shown in Intangibles, Net (SF.BS.IntangiblesNet)))
- Net acquired licenses, patents (shown in Intangibles, Net (SF.BS.IntangiblesNet))
- Net Capitalized computer software, broadcasting licenses, dry-docking rights, (shown in Intangibles, Net (SF.BS.IntangiblesNet))
- Deferred organization costs disclosed outside intangible assets (shown in Deferred Charges (SF.BS.DeferredCharges))