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At the risk of showing my ignorance: When goodwill is amortized ( removing it from the books)doesn't this result in a reduction of net income? And isn't this reduction a "paper event", a non-cash transfer? Or have I developed a need to re-check some books?

Additionally, is there a (fairly simple) way to determine how much above adjusted book value was involved in a pooling of interests? I feel it would be essential knowledge for me to determine whether management made a good deal or not.

Thanks

Bruce
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