N.Y. Comp. Codes R. & Regs. tit. 10 § 441.156
Current through Register Vol. 46, No. 53, December 31, 2024
The excess of the price paid for a business as a whole over the book value or over the computed or agreed value of all tangible net assets purchased. Normally, goodwill thus acquired is the only type appearing on books of account and in financial statements.
N.Y. Comp. Codes R. & Regs. Tit. 10 § 441.156