1. # Goodwill is Recorded as an (Intangible) Asset on the Balance Sheet
2. # It Represents the Excess of the Purchase Price over the Net Assets Acquired
3. # Goodwill is Categorized as a Non-current Asset
4. # It Reflects the Company’s Acquisition Activities and Brand Value
5. # Goodwill Contributes to the Company’s Customer Relationships and Brand Recognition
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6. # Companies, when necessary, apply the Impairment and/or Write-off of Goodwill
7. # It Represents a Valuable Asset Associated with Business Acquisitions
8. # Goodwill Represents Company’s Market Positioning and Competitive Advantage
9. # Goodwill Reflects the Company’s Reputation and the Potential of the acquired Business
10. # It Impacts the Company’s Impairment Charges and Acquisition-related Costs
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