GOODWILL

GOODWILL

1. is the immaterial value derived from factors

   • customers, efficiency, organization, credits, prestige, experience, and the position of the enterprise or business before third parties
   • a good location, quality merchandise or services, good relationships with the workers, labor stability, and the trust achieved in the financial sector because of good management

2. it enhances the possibility to obtain new clients, suppliers, credits and places

3. Proctor and Gamble purchased Gillette in 63 billion dollars in 2005

   • the intangible assets were valued in 55 billion dollars, of which 35 billion corresponded to goodwill

4. Walt Disney paid 7.5 billion dollars for the Pixar digital animation studio

   • the goodwill assets were valued in 5.6 billion dollars

5. In 2006, Google purchased YouTube for 1.2 billion dollars

   • only 200 million were attributed to the identified intangible assets and 83.4 % to goodwill