• Goodwill, Gross (SF.BS.GoodwillGross)

    Goodwill, Gross (SF.BS.GoodwillGross) refers to the gross goodwill, before deduction of accumulated amortization and impairment. Goodwill, Gross (SF.BS.GoodwillGross) includes: Gross negative goodwill, before impairment and amortization Goodwill Gross (SF.BS.GoodwillGross) does not include: Gross goodwill combined with other intangibles, if the goodwill is not reported separately (shown in Intangibles, Gross (SF.BS.IntangiblesGross))…

  • 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)…