Hi RS,You're welcome. That wikipedia article was the top google hit for "goodwill amortization". Not saying you shouldn't have asked, just that there's a ton of good info out there. You might try investopedia.com, too, for definition of terms, and explanations.But if you really want to sharpen up your (ten year old?) finance chops, put a couple of books on your Christmas list :)Valuation -- Koller, et. al.Investment Valuation -- Aswath DamodaranThe Koller book is the McKinsey Consulting classic, now in at least the fourth revision (I'm using the 4th).If you're the curious type, these two books are interesting to use in tandem. They take very different approaches to the same topic. Both are "correct". I learned a LOT by trying to reconcile seeming contradictions between the two.Even though both do both, Koller is a higher level, starting at 30,000 feet, and drilling down. Damodaran is the opposite.I know, you just asked a simple question, and didn't plan to make it a career :) I'll leave you alone now.Cheers,-joe
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