goodwill
B2CEFR level
50/100Rarity: uncommon
TechnicalRegister
Law noun
The intangible value of a business's reputation, brand, and customer base.
Most of the purchase price reflected goodwill rather than hard assets.
Business noun
The premium paid over the fair value of a target's net assets, booked as an intangible.
Most of the acquisition price landed on the balance sheet as goodwill, a number auditors test yearly for impairment.
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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