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
it enhances the possibility to obtain new clients,
suppliers, credits and places
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
Walt Disney paid 7.5 billion dollars
for the Pixar digital animation studio
the goodwill assets were
valued in 5.6 billion dollars
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