N.H. Admin. Code § Rev 801.05

Current through Register No. 1, January 2, 2025

Section Rev 801.05 - Goodwill

"Goodwill" means the amount, net of any amortization, recorded on the books of the real estate holding company that represents:

(a) The excess of cost over fair value of the company's net assets acquired; or

(b) The value ascribed to the excess earning power of the company, determined according to generally accepted accounting principles.

N.H. Admin. Code § Rev 801.05

#5300, eff 12-26-91; ss and moved by #6691, eff 2-21-98 (from Rev 801.03) , EXPIRED: 2-21-06

New. #8579, eff 3-8-06

Amended byVolume XXXIV Number 41, Filed October 9, 2014, Proposed by #10665, Effective 9/9/2014, Expires9/9/2024.