Goodwill and Intangible Assets

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The sum of goodwill and intangible assets.

See the following link for the definition of an intangible asset:
Intangible Asset.

See the following link for the definition of goodwill:

Goodwill is categorized separately from other intangible assets because goodwill is both unidentifiable and indefinite.

For example, a company's reputation (goodwill) does not have a specific time frame and cannot be assigned a fair value. But a company's patent has both a time frame and can be assigned value.


= Goodwill + Intangible Assets

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