olemus
üks ainetuist varadest, kuid harilikult eraldi käsitletav,
näiteks hind, mis ettevõtte omandamisel
makstakse lisaks ettevõtte netoväärtusele

Wiktionary:
2. (accounting) the value of a business entity not directly attributable to its tangible assets and liabilities
This value derives from factors such as consumer loyalty to the brand.

ülevaateid
https://en.wikipedia.org/wiki/Goodwill_(accounting)

https://josephscollege.ac.in/lms/Uploads/pdf/material/Valuation_of_Goodwill.pdf

https://sbpsranchi.com/wp-content/uploads/2021/07/Std-XII-Class-Note-4-ACCOUNTS-2021-22.pdf