badwill
C2CEFR level
90/100Rarity: very rare
TechnicalRegister
The excess of the fair value of a target's net assets over the price paid, booked as a gain.
Because the seller was forced, the buyer recognised badwill and reported an accounting gain on completion.
Rarity runs from 0 (a word everyone knows) to 100 (almost never seen outside specialist or literary writing). Level is the word's real difficulty on the CEFR scale, from A1 to C2.
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