Goodwill a. generated internally should not be capitalized unless it is measured by an individual independent of the enterprise involved. b. is easily computed by assigning a value to the individual attributes that comprise its existence. c. represents a unique asset in that its value can be identified only with the business as a whole. d. exists in any company that has earnings that differ from those of a competitor.

Goodwill represents a unique asset in that its value can be identified only with the business as a whole.

Explanation:

Goodwill is the cost of purchase of a business less the fair market value of all the assets and liabilities that can be identified.

Goodwill is an example of intangible asset

Examples of goodwill includes :

1. Acquired company’s brand name

2. Solid customer base

3. Good customer relations

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