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When a company lists a positive line item for "Goodwill" in the Assets section of their Balance Sheet, what are they referring to? Similarly when there's a negative line item for "Goodwill Impairment", what does that mean?

Thanks for any info!
Trevor
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Here are the Definition's
http://www.investopedia.com/terms/g/goodwill.asp
http://www.investopedia.com/terms/n/negativegoodwill.asp

It's just the amount more/less payed for an asset over market value

-Mike
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