{"product_id":"goodwill","title":"Goodwill Calculator","description":"\u003cstyle\u003e\n.gw-calculator {\n  --ink: #0f172a;\n  --muted: #475569;\n  --border: #e2e8f0;\n  --surface: #ffffff;\n  --tint: #f8fafc;\n  --primary: #1d4ed8;\n  --accent: #c2410c;\n  --accent-hover: #9a3412;\n  --chart-1: #1e40af;\n  --chart-2: #0d9488;\n  --chart-3: #7c3aed;\n  --chart-4: #be185d;\n  --chart-5: #334155;\n  width: 100%;\n  max-width: 1200px;\n  margin: 0 auto;\n  padding: 16px;\n  color: var(--ink);\n  background: var(--surface);\n  border: 1px solid var(--border);\n  border-radius: 8px;\n  box-shadow: 0 1px 2px rgba(15, 23, 42, .06);\n  font-family: -apple-system, BlinkMacSystemFont, \"Segoe UI\", Roboto, Helvetica, Arial, sans-serif;\n  font-size: 15px;\n  line-height: 1.55;\n  container-type: inline-size;\n}\n.gw-calculator,\n.gw-calculator *,\n.gw-calculator *::before,\n.gw-calculator *::after {\n  box-sizing: border-box;\n}\n.gw-calculator * {\n  min-width: 0;\n}\n.gw-calculator h2,\n.gw-calculator h3,\n.gw-calculator p {\n  margin-top: 0;\n}\n.gw-calculator h2 {\n  margin-bottom: 8px;\n  font-size: 24px;\n  line-height: 1.25;\n  font-weight: 700;\n  letter-spacing: -.015em;\n}\n.gw-calculator h3 {\n  margin-bottom: 12px;\n  font-size: 18px;\n  line-height: 1.35;\n  font-weight: 650;\n}\n.gw-calculator a {\n  color: var(--primary);\n  text-underline-offset: 2px;\n}\n.gw-calculator a:hover {\n  text-decoration-thickness: 2px;\n}\n.gw-calculator button,\n.gw-calculator input {\n  font: inherit;\n}\n.gw-calculator button {\n  min-height: 44px;\n  cursor: pointer;\n}\n.gw-calculator button:focus-visible,\n.gw-calculator input:focus-visible,\n.gw-calculator a:focus-visible {\n  outline: 3px solid rgba(29, 78, 216, .35);\n  outline-offset: 2px;\n}\n.gw-calculator .gw-header {\n  display: grid;\n  gap: 12px;\n  padding-bottom: 16px;\n  border-bottom: 1px solid var(--border);\n}\n.gw-calculator .gw-header-copy {\n  max-width: 760px;\n}\n.gw-calculator .gw-header-copy p {\n  margin-bottom: 0;\n  color: var(--muted);\n}\n.gw-calculator .gw-pills {\n  display: flex;\n  flex-wrap: wrap;\n  gap: 8px;\n}\n.gw-calculator .gw-pill {\n  display: inline-flex;\n  align-items: center;\n  gap: 6px;\n  min-height: 32px;\n  padding: 5px 10px;\n  border: 1px solid var(--border);\n  border-radius: 999px;\n  background: var(--tint);\n  color: var(--muted);\n  font-size: 13px;\n  font-weight: 500;\n  line-height: 1.35;\n}\n.gw-calculator .gw-pill strong {\n  color: var(--ink);\n  font-variant-numeric: tabular-nums;\n}\n.gw-calculator .gw-toolbar {\n  display: flex;\n  flex-wrap: wrap;\n  align-items: center;\n  gap: 8px;\n  padding: 16px 0;\n}\n.gw-calculator .gw-button {\n  display: inline-flex;\n  align-items: center;\n  justify-content: center;\n  gap: 10px;\n  min-height: 44px;\n  padding: 12px 18px;\n  border: 1px solid transparent;\n  border-radius: 6px;\n  font-size: 15px;\n  font-weight: 650;\n  line-height: 1;\n  white-space: nowrap;\n  transition: background-color .15s ease, border-color .15s ease, box-shadow .15s ease, transform .15s ease;\n}\n.gw-calculator .gw-button:hover {\n  box-shadow: 0 2px 5px rgba(15, 23, 42, .12);\n}\n.gw-calculator .gw-button:active {\n  transform: translateY(1px);\n}\n.gw-calculator .gw-button-primary {\n  color: #ffffff;\n  background: var(--accent);\n  border-color: var(--accent);\n}\n.gw-calculator .gw-button-primary:hover,\n.gw-calculator .gw-button-primary:active {\n  color: #ffffff;\n  background: var(--accent-hover);\n  border-color: var(--accent-hover);\n}\n.gw-calculator .gw-button-secondary {\n  color: var(--ink);\n  background: var(--surface);\n  border-color: #cbd5e1;\n}\n.gw-calculator .gw-button-secondary:hover {\n  background: var(--tint);\n  border-color: #94a3b8;\n}\n.gw-calculator .gw-button-icon {\n  width: 18px;\n  height: 18px;\n  flex: 0 0 18px;\n}\n.gw-calculator .gw-workspace {\n  display: grid;\n  grid-template-columns: minmax(0, 1fr);\n  gap: 16px;\n}\n.gw-calculator .gw-panel,\n.gw-calculator .gw-chart-card,\n.gw-calculator .gw-table-card,\n.gw-calculator .gw-education {\n  min-width: 0;\n  padding: 16px;\n  border: 1px solid var(--border);\n  border-radius: 8px;\n  background: var(--surface);\n  box-shadow: 0 1px 2px rgba(15, 23, 42, .04);\n}\n.gw-calculator .gw-panel-title-row {\n  display: flex;\n  flex-wrap: wrap;\n  align-items: baseline;\n  gap: 8px 12px;\n  margin-bottom: 16px;\n}\n.gw-calculator .gw-panel-title-row h3 {\n  margin-bottom: 0;\n}\n.gw-calculator .gw-panel-title-row p {\n  margin-bottom: 0;\n  color: var(--muted);\n  font-size: 13px;\n  font-weight: 500;\n}\n.gw-calculator .gw-fields {\n  display: grid;\n  grid-template-columns: minmax(0, 1fr);\n  gap: 16px;\n}\n.gw-calculator .gw-field {\n  display: grid;\n  align-content: start;\n  gap: 7px;\n}\n.gw-calculator .gw-label {\n  display: inline-block;\n  font-size: 14px;\n  font-weight: 600;\n  line-height: 1.35;\n}\n.gw-calculator .gw-money-control {\n  display: grid;\n  grid-template-columns: 42px minmax(0, 1fr);\n  align-items: stretch;\n}\n.gw-calculator .gw-money-prefix {\n  display: flex;\n  align-items: center;\n  justify-content: center;\n  min-height: 46px;\n  border: 1px solid #cbd5e1;\n  border-right: 0;\n  border-radius: 6px 0 0 6px;\n  background: var(--tint);\n  color: var(--muted);\n  font-weight: 650;\n}\n.gw-calculator .gw-input {\n  width: 100%;\n  min-height: 46px;\n  padding: 10px 12px;\n  border: 1px solid #cbd5e1;\n  border-radius: 0 6px 6px 0;\n  background: var(--surface);\n  color: var(--ink);\n  font-size: 15px;\n  font-weight: 400;\n  line-height: 1.35;\n  font-variant-numeric: tabular-nums;\n}\n.gw-calculator .gw-input:hover {\n  border-color: #94a3b8;\n}\n.gw-calculator .gw-input[aria-invalid=\"true\"] {\n  border-color: #b91c1c;\n  box-shadow: 0 0 0 1px #b91c1c;\n}\n.gw-calculator .gw-helper,\n.gw-calculator .gw-error {\n  min-height: 36px;\n  margin: 0;\n  font-size: 13px;\n  font-weight: 500;\n  line-height: 1.4;\n}\n.gw-calculator .gw-helper {\n  color: var(--muted);\n}\n.gw-calculator .gw-error {\n  display: none;\n  color: #991b1b;\n}\n.gw-calculator .gw-field.gw-has-error .gw-helper {\n  display: none;\n}\n.gw-calculator .gw-field.gw-has-error .gw-error {\n  display: block;\n}\n.gw-calculator .gw-results-panel {\n  background: var(--tint);\n}\n.gw-calculator .gw-primary-result {\n  display: grid;\n  gap: 6px;\n  padding: 16px;\n  margin-bottom: 16px;\n  border: 1px solid #bfdbfe;\n  border-radius: 8px;\n  background: #eff6ff;\n}\n.gw-calculator .gw-primary-label {\n  color: #1e3a8a;\n  font-size: 13px;\n  font-weight: 650;\n}\n.gw-calculator .gw-primary-value {\n  color: var(--ink);\n  font-size: 30px;\n  font-weight: 700;\n  line-height: 1.18;\n  letter-spacing: -.02em;\n  overflow-wrap: anywhere;\n  font-variant-numeric: tabular-nums;\n}\n.gw-calculator .gw-primary-note {\n  margin: 0;\n  color: var(--muted);\n  font-size: 13px;\n  font-weight: 500;\n}\n.gw-calculator .gw-result-grid {\n  display: grid;\n  grid-template-columns: repeat(auto-fit, minmax(150px, 1fr));\n  gap: 12px;\n}\n.gw-calculator .gw-result-card {\n  display: grid;\n  align-content: start;\n  gap: 6px;\n  padding: 12px;\n  border: 1px solid var(--border);\n  border-radius: 7px;\n  background: var(--surface);\n}\n.gw-calculator .gw-result-card span:first-child {\n  color: var(--muted);\n  font-size: 13px;\n  font-weight: 600;\n}\n.gw-calculator .gw-card-value {\n  font-size: 20px;\n  font-weight: 700;\n  line-height: 1.25;\n  overflow-wrap: anywhere;\n  font-variant-numeric: tabular-nums;\n}\n.gw-calculator .gw-status {\n  display: inline-flex;\n  align-items: center;\n  width: fit-content;\n  min-height: 28px;\n  padding: 4px 9px;\n  border-radius: 999px;\n  font-size: 13px;\n  font-weight: 650;\n}\n.gw-calculator .gw-status-positive {\n  color: #065f46;\n  background: #d1fae5;\n}\n.gw-calculator .gw-status-neutral {\n  color: #334155;\n  background: #e2e8f0;\n}\n.gw-calculator .gw-status-negative {\n  color: #9a3412;\n  background: #ffedd5;\n}\n.gw-calculator .gw-breakdown {\n  margin-top: 16px;\n}\n.gw-calculator .gw-chart-card {\n  display: grid;\n  gap: 16px;\n}\n.gw-calculator .gw-chart-heading {\n  display: grid;\n  gap: 4px;\n}\n.gw-calculator .gw-chart-heading h3 {\n  margin-bottom: 0;\n}\n.gw-calculator .gw-chart-heading p {\n  margin-bottom: 0;\n  color: var(--muted);\n  font-size: 13px;\n  font-weight: 500;\n}\n.gw-calculator .gw-chart-total {\n  font-size: 20px;\n  font-weight: 700;\n  color: var(--ink);\n  font-variant-numeric: tabular-nums;\n}\n.gw-calculator .gw-chart-cluster {\n  display: grid;\n  grid-template-columns: minmax(0, 1fr);\n  justify-items: center;\n  align-items: center;\n  gap: 20px;\n  width: 100%;\n  max-width: 760px;\n  margin: 0 auto;\n}\n.gw-calculator .gw-chart-plot {\n  display: grid;\n  place-items: center;\n  width: min(100%, 320px);\n  min-height: 220px;\n}\n.gw-calculator .gw-chart-svg {\n  display: block;\n  width: min(100%, 300px);\n  height: auto;\n  aspect-ratio: 1;\n  overflow: visible;\n}\n.gw-calculator .gw-chart-center-label {\n  fill: var(--muted);\n  font-family: inherit;\n  font-size: 14px;\n  font-weight: 600;\n  text-anchor: middle;\n}\n.gw-calculator .gw-chart-center-value {\n  fill: var(--ink);\n  font-family: inherit;\n  font-size: 24px;\n  font-weight: 700;\n  text-anchor: middle;\n  font-variant-numeric: tabular-nums;\n}\n.gw-calculator .gw-chart-empty {\n  display: none;\n  width: 100%;\n  max-width: 520px;\n  padding: 12px;\n  border: 1px dashed #94a3b8;\n  border-radius: 6px;\n  background: var(--tint);\n  color: var(--muted);\n  text-align: center;\n  font-size: 13px;\n  font-weight: 500;\n}\n.gw-calculator .gw-legend {\n  display: grid;\n  align-content: center;\n  gap: 10px;\n  width: 100%;\n  max-width: 430px;\n}\n.gw-calculator .gw-legend-row {\n  display: grid;\n  grid-template-columns: 12px minmax(0, auto) auto auto;\n  align-items: center;\n  justify-content: start;\n  gap: 8px 12px;\n  padding: 8px 0;\n  border-bottom: 1px solid var(--border);\n  font-size: 13px;\n  font-weight: 500;\n}\n.gw-calculator .gw-legend-row:last-child {\n  border-bottom: 0;\n}\n.gw-calculator .gw-swatch {\n  width: 12px;\n  height: 12px;\n  border-radius: 3px;\n}\n.gw-calculator .gw-legend-name {\n  color: var(--ink);\n  font-weight: 650;\n}\n.gw-calculator .gw-legend-amount,\n.gw-calculator .gw-legend-percent {\n  color: var(--muted);\n  white-space: nowrap;\n  font-variant-numeric: tabular-nums;\n}\n.gw-calculator .gw-chart-callout,\n.gw-calculator .gw-table-note {\n  position: static;\n  display: block;\n  margin-top: 16px;\n  padding: 10px 12px;\n  border: 1px solid var(--border);\n  border-radius: 6px;\n  background: var(--tint);\n  color: var(--muted);\n  font-size: 13px;\n  font-weight: 500;\n  line-height: 1.5;\n}\n.gw-calculator .gw-safe-stack .gw-chart-cluster {\n  grid-template-columns: minmax(0, 1fr) !important;\n  gap: 20px !important;\n}\n.gw-calculator .gw-safe-stack .gw-chart-callout {\n  margin-top: 20px;\n}\n.gw-calculator .gw-table-section {\n  margin-top: 16px;\n}\n.gw-calculator .gw-table-card {\n  display: grid;\n  gap: 0;\n}\n.gw-calculator .gw-table-card h3 {\n  margin-bottom: 12px;\n}\n.gw-calculator .gw-table-wrap {\n  width: 100%;\n  max-width: 100%;\n  overflow-x: auto;\n  overflow-y: visible;\n  border: 1px solid var(--border);\n  border-radius: 7px;\n  background: var(--surface);\n}\n.gw-calculator .gw-table {\n  width: 100%;\n  min-width: 560px;\n  border-collapse: collapse;\n  font-size: 14px;\n}\n.gw-calculator .gw-table th,\n.gw-calculator .gw-table td {\n  padding: 11px 12px;\n  border-bottom: 1px solid var(--border);\n  text-align: left;\n  vertical-align: top;\n}\n.gw-calculator .gw-table th {\n  background: #0f2747;\n  color: #ffffff;\n  font-size: 13px;\n  font-weight: 650;\n}\n.gw-calculator .gw-table tbody tr:last-child td {\n  border-bottom: 0;\n}\n.gw-calculator .gw-table tbody tr:hover td {\n  background: #fafafa;\n}\n.gw-calculator .gw-table .gw-cell-number {\n  text-align: right;\n  white-space: nowrap;\n  font-variant-numeric: tabular-nums;\n}\n.gw-calculator .gw-table .gw-row-total td {\n  font-weight: 700;\n  background: #eff6ff;\n}\n.gw-calculator .gw-safe-table-stack .gw-table-note {\n  margin-top: 20px;\n}\n.gw-calculator .gw-education {\n  margin-top: 16px;\n}\n.gw-calculator .gw-education-content {\n  max-width: 900px;\n}\n.gw-calculator .gw-education h2 {\n  margin-top: 28px;\n  margin-bottom: 10px;\n  font-size: 20px;\n}\n.gw-calculator .gw-education h2:first-child {\n  margin-top: 0;\n}\n.gw-calculator .gw-education h3 {\n  margin-top: 20px;\n  margin-bottom: 8px;\n  font-size: 17px;\n}\n.gw-calculator .gw-education p {\n  margin-bottom: 12px;\n  color: #334155;\n}\n.gw-calculator .gw-education ul {\n  margin: 0 0 14px;\n  padding-left: 22px;\n}\n.gw-calculator .gw-education li {\n  margin-bottom: 7px;\n  color: #334155;\n}\n.gw-calculator .gw-formula {\n  padding: 12px;\n  border-left: 4px solid var(--primary);\n  border-radius: 0 6px 6px 0;\n  background: #eff6ff;\n  color: #172554;\n  font-weight: 650;\n  overflow-wrap: anywhere;\n  font-variant-numeric: tabular-nums;\n}\n.gw-calculator .gw-sr-only {\n  position: absolute !important;\n  width: 1px !important;\n  height: 1px !important;\n  padding: 0 !important;\n  margin: -1px !important;\n  overflow: hidden !important;\n  clip: rect(0, 0, 0, 0) !important;\n  white-space: nowrap !important;\n  border: 0 !important;\n}\n@container (min-width: 640px) {\n  .gw-calculator .gw-chart-cluster {\n    grid-template-columns: minmax(240px, 320px) minmax(0, 380px);\n    justify-content: center;\n    justify-items: stretch;\n    gap: 24px;\n  }\n}\n@container (min-width: 760px) {\n  .gw-calculator .gw-fields {\n    grid-template-columns: repeat(3, minmax(0, 1fr));\n  }\n}\n@container (min-width: 900px) {\n  .gw-calculator {\n    padding: 24px;\n  }\n  .gw-calculator .gw-workspace {\n    grid-template-columns: minmax(0, 1fr) minmax(0, 1fr);\n    gap: 24px;\n  }\n  .gw-calculator .gw-fields {\n    grid-template-columns: minmax(0, 1fr);\n  }\n  .gw-calculator .gw-panel,\n  .gw-calculator .gw-chart-card,\n  .gw-calculator .gw-table-card,\n  .gw-calculator .gw-education {\n    padding: 24px;\n  }\n}\n@media (max-width: 639px) {\n  .gw-calculator {\n    padding: 12px;\n    border-radius: 6px;\n  }\n  .gw-calculator .gw-toolbar {\n    align-items: stretch;\n  }\n  .gw-calculator .gw-button {\n    flex: 1 1 auto;\n  }\n  .gw-calculator .gw-panel,\n  .gw-calculator .gw-chart-card,\n  .gw-calculator .gw-table-card,\n  .gw-calculator .gw-education {\n    padding: 14px;\n  }\n  .gw-calculator .gw-result-grid {\n    grid-template-columns: minmax(0, 1fr);\n  }\n  .gw-calculator .gw-legend-row {\n    grid-template-columns: 12px minmax(0, 1fr) auto;\n  }\n  .gw-calculator .gw-legend-percent {\n    grid-column: 2 \/ 4;\n    padding-left: 0;\n  }\n  .gw-calculator .gw-chart-callout,\n  .gw-calculator .gw-table-note {\n    margin-top: 12px;\n  }\n}\n\u003c\/style\u003e\n\u003cdiv class=\"gw-calculator\" data-calculator-root\u003e\n  \u003csection class=\"gw-header\" aria-labelledby=\"gw-title\"\u003e\n    \u003cdiv class=\"gw-header-copy\"\u003e\n      \u003ch2 id=\"gw-title\"\u003eGoodwill Calculator\u003c\/h2\u003e\n      \u003cp\u003eEstimate acquisition goodwill from the purchase price and the fair value of identifiable assets and liabilities.\u003c\/p\u003e\n    \u003c\/div\u003e\n    \u003cdiv class=\"gw-pills\" aria-label=\"Live calculation summary\"\u003e\n      \u003cspan class=\"gw-pill\"\u003ePurchase price \u003cstrong data-gw-pill=\"purchase\"\u003e$1,000,000.00\u003c\/strong\u003e\u003c\/span\u003e\n      \u003cspan class=\"gw-pill\"\u003eNet assets \u003cstrong data-gw-pill=\"netAssets\"\u003e$50,000.00\u003c\/strong\u003e\u003c\/span\u003e\n      \u003cspan class=\"gw-pill\"\u003eGoodwill \u003cstrong data-gw-pill=\"goodwill\"\u003e$950,000.00\u003c\/strong\u003e\u003c\/span\u003e\n      \u003cspan class=\"gw-pill\"\u003eStatus \u003cstrong data-gw-pill=\"status\"\u003ePositive goodwill\u003c\/strong\u003e\u003c\/span\u003e\n    \u003c\/div\u003e\n  \u003c\/section\u003e\n\n  \u003cdiv class=\"gw-toolbar\" aria-label=\"Calculator actions\"\u003e\n    \u003cbutton class=\"gw-button gw-button-primary\" type=\"button\" data-gw-action=\"download\"\u003e\n      \u003csvg class=\"gw-button-icon\" viewbox=\"0 0 24 24\" aria-hidden=\"true\" focusable=\"false\"\u003e\n        \u003cpath fill=\"currentColor\" d=\"M5 2h10l4 4v16H5V2zm9 2v4h4l-4-4zM8 11h2.2l1.8 2.8 1.8-2.8H16l-2.8 4 3 4H14l-2-2.9L10 19H7.8l3-4-2.8-4z\"\u003e\u003c\/path\u003e\n      \u003c\/svg\u003e\n      \u003cspan\u003eDownload Excel\u003c\/span\u003e\n    \u003c\/button\u003e\n    \u003cbutton class=\"gw-button gw-button-secondary\" type=\"button\" data-gw-action=\"reset\"\u003eReset\u003c\/button\u003e\n  \u003c\/div\u003e\n\n  \u003csection class=\"gw-workspace\" aria-label=\"Goodwill calculator workspace\"\u003e\n    \u003cdiv class=\"gw-panel gw-inputs-panel\"\u003e\n      \u003cdiv class=\"gw-panel-title-row\"\u003e\n        \u003ch3\u003eAcquisition inputs\u003c\/h3\u003e\n        \u003cp\u003eEnter fair values measured at the acquisition date.\u003c\/p\u003e\n      \u003c\/div\u003e\n      \u003cdiv class=\"gw-fields\"\u003e\n        \u003cdiv class=\"gw-field\" data-gw-field=\"purchase\"\u003e\n          \u003clabel class=\"gw-label\" for=\"gw-purchase\"\u003ePurchase price\u003c\/label\u003e\n          \u003cdiv class=\"gw-money-control\"\u003e\n            \u003cspan class=\"gw-money-prefix\" aria-hidden=\"true\"\u003e$\u003c\/span\u003e\n            \u003cinput class=\"gw-input\" id=\"gw-purchase\" name=\"gw-purchase\" type=\"text\" inputmode=\"decimal\" autocomplete=\"off\" value=\"1,000,000.00\" aria-describedby=\"gw-purchase-help gw-purchase-error\"\u003e\n          \u003c\/div\u003e\n          \u003cp class=\"gw-helper\" id=\"gw-purchase-help\"\u003eTotal consideration paid for the acquired business.\u003c\/p\u003e\n          \u003cp class=\"gw-error\" id=\"gw-purchase-error\"\u003eEnter a valid non-negative amount.\u003c\/p\u003e\n        \u003c\/div\u003e\n        \u003cdiv class=\"gw-field\" data-gw-field=\"assets\"\u003e\n          \u003clabel class=\"gw-label\" for=\"gw-assets\"\u003eFair value of assets\u003c\/label\u003e\n          \u003cdiv class=\"gw-money-control\"\u003e\n            \u003cspan class=\"gw-money-prefix\" aria-hidden=\"true\"\u003e$\u003c\/span\u003e\n            \u003cinput class=\"gw-input\" id=\"gw-assets\" name=\"gw-assets\" type=\"text\" inputmode=\"decimal\" autocomplete=\"off\" value=\"450,000.00\" aria-describedby=\"gw-assets-help gw-assets-error\"\u003e\n          \u003c\/div\u003e\n          \u003cp class=\"gw-helper\" id=\"gw-assets-help\"\u003eFair value of identifiable assets acquired.\u003c\/p\u003e\n          \u003cp class=\"gw-error\" id=\"gw-assets-error\"\u003eEnter a valid non-negative amount.\u003c\/p\u003e\n        \u003c\/div\u003e\n        \u003cdiv class=\"gw-field\" data-gw-field=\"liabilities\"\u003e\n          \u003clabel class=\"gw-label\" for=\"gw-liabilities\"\u003eFair value of liabilities\u003c\/label\u003e\n          \u003cdiv class=\"gw-money-control\"\u003e\n            \u003cspan class=\"gw-money-prefix\" aria-hidden=\"true\"\u003e$\u003c\/span\u003e\n            \u003cinput class=\"gw-input\" id=\"gw-liabilities\" name=\"gw-liabilities\" type=\"text\" inputmode=\"decimal\" autocomplete=\"off\" value=\"400,000.00\" aria-describedby=\"gw-liabilities-help gw-liabilities-error\"\u003e\n          \u003c\/div\u003e\n          \u003cp class=\"gw-helper\" id=\"gw-liabilities-help\"\u003eFair value of obligations assumed by the buyer.\u003c\/p\u003e\n          \u003cp class=\"gw-error\" id=\"gw-liabilities-error\"\u003eEnter a valid non-negative amount.\u003c\/p\u003e\n        \u003c\/div\u003e\n      \u003c\/div\u003e\n    \u003c\/div\u003e\n\n    \u003cdiv class=\"gw-panel gw-results-panel\"\u003e\n      \u003cdiv class=\"gw-panel-title-row\"\u003e\n        \u003ch3\u003eLive results\u003c\/h3\u003e\n        \u003cp\u003eCalculated immediately as inputs change.\u003c\/p\u003e\n      \u003c\/div\u003e\n      \u003cdiv class=\"gw-primary-result\" aria-live=\"polite\" aria-atomic=\"true\"\u003e\n        \u003cspan class=\"gw-primary-label\"\u003eEstimated goodwill\u003c\/span\u003e\n        \u003cstrong class=\"gw-primary-value\" data-gw-output=\"goodwill\"\u003e$950,000.00\u003c\/strong\u003e\n        \u003cp class=\"gw-primary-note\" data-gw-output=\"interpretation\"\u003eThe price exceeds identifiable net assets, creating positive goodwill.\u003c\/p\u003e\n      \u003c\/div\u003e\n      \u003cdiv class=\"gw-result-grid\"\u003e\n        \u003cdiv class=\"gw-result-card\"\u003e\n          \u003cspan\u003eNet identifiable assets\u003c\/span\u003e\n          \u003cstrong class=\"gw-card-value\" data-gw-output=\"netAssets\"\u003e$50,000.00\u003c\/strong\u003e\n        \u003c\/div\u003e\n        \u003cdiv class=\"gw-result-card\"\u003e\n          \u003cspan\u003eGoodwill share of price\u003c\/span\u003e\n          \u003cstrong class=\"gw-card-value\" data-gw-output=\"premiumPct\"\u003e95.00%\u003c\/strong\u003e\n        \u003c\/div\u003e\n        \u003cdiv class=\"gw-result-card\"\u003e\n          \u003cspan\u003eLiabilities as % of assets\u003c\/span\u003e\n          \u003cstrong class=\"gw-card-value\" data-gw-output=\"liabilityRatio\"\u003e88.89%\u003c\/strong\u003e\n        \u003c\/div\u003e\n        \u003cdiv class=\"gw-result-card\"\u003e\n          \u003cspan\u003eTransaction classification\u003c\/span\u003e\n          \u003cstrong class=\"gw-status gw-status-positive\" data-gw-output=\"status\"\u003ePositive goodwill\u003c\/strong\u003e\n        \u003c\/div\u003e\n      \u003c\/div\u003e\n    \u003c\/div\u003e\n  \u003c\/section\u003e\n\n  \u003csection class=\"gw-breakdown\" aria-labelledby=\"gw-chart-title\"\u003e\n    \u003cdiv class=\"gw-chart-card\" data-gw-chart-card\u003e\n      \u003cdiv class=\"gw-chart-heading\"\u003e\n        \u003ch3 id=\"gw-chart-title\"\u003ePurchase price composition\u003c\/h3\u003e\n        \u003cp\u003eIdentifiable net assets plus goodwill should reconcile to the purchase price.\u003c\/p\u003e\n        \u003cstrong class=\"gw-chart-total\" data-gw-output=\"chartTotal\"\u003e$1,000,000.00 total consideration\u003c\/strong\u003e\n      \u003c\/div\u003e\n      \u003cdiv class=\"gw-chart-cluster\" data-gw-chart-cluster\u003e\n        \u003cdiv class=\"gw-chart-plot\" data-gw-chart-plot\u003e\n          \u003csvg class=\"gw-chart-svg\" data-gw-chart-svg viewbox=\"0 0 280 280\" role=\"img\" aria-labelledby=\"gw-chart-svg-title gw-chart-svg-desc\"\u003e\u003c\/svg\u003e\n          \u003cdiv class=\"gw-chart-empty\" data-gw-chart-empty\u003eEnter positive values that produce non-negative net assets and goodwill to see the purchase price composition.\u003c\/div\u003e\n        \u003c\/div\u003e\n        \u003cdiv class=\"gw-legend\" data-gw-legend aria-label=\"Purchase price composition legend\"\u003e\u003c\/div\u003e\n      \u003c\/div\u003e\n      \u003cdiv class=\"gw-sr-only\" data-gw-chart-summary\u003e\u003c\/div\u003e\n      \u003cdiv class=\"gw-chart-callout\" data-gw-chart-caption\u003eGoodwill represents 95.00% of the purchase price in this scenario.\u003c\/div\u003e\n    \u003c\/div\u003e\n  \u003c\/section\u003e\n\n  \u003csection class=\"gw-table-section\" aria-labelledby=\"gw-table-title\"\u003e\n    \u003cdiv class=\"gw-table-card\" data-gw-table-card\u003e\n      \u003ch3 id=\"gw-table-title\"\u003eCalculation detail\u003c\/h3\u003e\n      \u003cdiv class=\"gw-table-wrap\" data-gw-table-wrap\u003e\n        \u003ctable class=\"gw-table\"\u003e\n          \u003cthead\u003e\n            \u003ctr\u003e\n              \u003cth scope=\"col\"\u003eLine item\u003c\/th\u003e\n              \u003cth scope=\"col\"\u003eFormula role\u003c\/th\u003e\n              \u003cth scope=\"col\" class=\"gw-cell-number\"\u003eAmount\u003c\/th\u003e\n            \u003c\/tr\u003e\n          \u003c\/thead\u003e\n          \u003ctbody data-gw-table-body\u003e\u003c\/tbody\u003e\n        \u003c\/table\u003e\n      \u003c\/div\u003e\n      \u003cdiv class=\"gw-table-note\" data-gw-table-note\u003eThe simplified model assumes all identifiable assets and liabilities have already been measured at fair value. It does not include non-controlling interests, previously held interests, or acquisition-date tax adjustments.\u003c\/div\u003e\n    \u003c\/div\u003e\n  \u003c\/section\u003e\n\n  \u003csection class=\"gw-education\" aria-labelledby=\"gw-guide-title\"\u003e\n    \u003cdiv class=\"gw-education-content\"\u003e\n      \u003ch2 id=\"gw-guide-title\"\u003eWhat this goodwill calculator estimates\u003c\/h2\u003e\n      \u003cp\u003eThis calculator estimates goodwill created in a business acquisition. In practical terms, goodwill is the portion of the purchase price that remains after subtracting the fair value of identifiable net assets. Identifiable net assets equal the fair value of assets acquired minus the fair value of liabilities assumed. A positive result indicates that the buyer paid more than the identifiable net assets. A negative result indicates a potential bargain purchase rather than an asset called “negative goodwill.”\u003c\/p\u003e\n      \u003cp\u003eThe simplified formula is:\u003c\/p\u003e\n      \u003cp class=\"gw-formula\"\u003eGoodwill = Purchase price − (Fair value of assets − Fair value of liabilities)\u003c\/p\u003e\n      \u003cp\u003eThe calculation is useful for quick transaction screening, classroom work, acquisition planning, and reconciling a basic purchase-price allocation. It is not a substitute for a complete valuation or formal acquisition accounting analysis.\u003c\/p\u003e\n\n      \u003ch2\u003eHow to use each input\u003c\/h2\u003e\n      \u003ch3\u003ePurchase price\u003c\/h3\u003e\n      \u003cp\u003eEnter the total consideration transferred for the acquired business in U.S. dollars. This can include cash and other consideration measured at fair value, although this simplified interface treats the amount as one combined figure. The field is required for a meaningful result, but it may be left blank during scenario setup. A higher purchase price increases goodwill dollar for dollar when assets and liabilities remain unchanged. A common mistake is entering only the cash paid while omitting other consideration that belongs in the acquisition price.\u003c\/p\u003e\n\n      \u003ch3\u003eFair value of assets\u003c\/h3\u003e\n      \u003cp\u003eEnter the acquisition-date fair value of identifiable assets. Depending on the transaction, this may include cash, receivables, inventory, property, equipment, customer relationships, technology, trademarks, contracts, and other separately identifiable intangibles. Increasing the asset value reduces goodwill because more of the purchase price is assigned to identifiable assets. Do not automatically use the seller’s historical book value; acquisition accounting generally focuses on fair value at the measurement date.\u003c\/p\u003e\n\n      \u003ch3\u003eFair value of liabilities\u003c\/h3\u003e\n      \u003cp\u003eEnter the fair value of obligations assumed by the buyer, such as debt, payables, leases, provisions, and other recognized liabilities. Higher liabilities reduce identifiable net assets and therefore increase calculated goodwill, all else equal. Use a non-negative dollar amount. Do not enter liabilities as a negative number because the formula already subtracts liabilities from assets.\u003c\/p\u003e\n\n      \u003ch2\u003eHow to interpret every result\u003c\/h2\u003e\n      \u003ch3\u003eEstimated goodwill\u003c\/h3\u003e\n      \u003cp\u003eThis is the primary result. Positive goodwill means the purchase price exceeds identifiable net assets. The excess may reflect expected synergies, assembled workforce, reputation, market access, growth opportunities, or other economic benefits that are not separately recognized as identifiable assets. A zero result means the price equals net assets. A negative result signals that the price is below net assets and should prompt a review of the measurements and transaction facts before treating the difference as a bargain-purchase gain.\u003c\/p\u003e\n\n      \u003ch3\u003eNet identifiable assets\u003c\/h3\u003e\n      \u003cp\u003eThis equals assets minus liabilities. A high positive amount means a larger share of the purchase price is supported by separately identifiable net resources. A low or negative amount means liabilities absorb most or all of the asset value. The number is a central reconciliation point: net identifiable assets plus goodwill should equal the purchase price in this simplified model.\u003c\/p\u003e\n\n      \u003ch3\u003eGoodwill share of price\u003c\/h3\u003e\n      \u003cp\u003eThis percentage divides goodwill by the purchase price. A high percentage means the transaction value relies heavily on expected benefits beyond currently identifiable net assets. A low percentage means more of the price is allocated to identifiable assets. The percentage is not calculated when the purchase price is zero because division by zero would be meaningless. A negative percentage can occur in a bargain-purchase scenario.\u003c\/p\u003e\n\n      \u003ch3\u003eLiabilities as a percentage of assets\u003c\/h3\u003e\n      \u003cp\u003eThis supporting ratio compares assumed liabilities with acquired assets. A result near 100% means liabilities nearly equal assets. A result above 100% means identifiable net assets are negative. The ratio is not a solvency opinion; it is simply a compact way to understand the balance between the two fair-value inputs.\u003c\/p\u003e\n\n      \u003ch3\u003eTransaction classification, chart, and detail table\u003c\/h3\u003e\n      \u003cp\u003eThe classification labels the result as positive goodwill, no goodwill, or potential bargain purchase. The composition chart appears only when purchase price, net assets, and goodwill can be represented as non-negative components of one total. Its legend shows the exact dollars and percentages used in the visual. The detail table displays each arithmetic step, including the subtraction of liabilities and the final reconciliation.\u003c\/p\u003e\n\n      \u003ch2\u003eWhat the simplified formula leaves out\u003c\/h2\u003e\n      \u003cp\u003eReal purchase accounting can be more complex. A complete calculation may include the fair value of non-controlling interests, the remeasurement of a previously held equity interest, contingent consideration, deferred tax effects, and measurement-period adjustments. It also requires careful identification of intangible assets that might otherwise be incorrectly left inside goodwill. For authoritative context, review \u003ca href=\"https:\/\/www.ifrs.org\/issued-standards\/list-of-standards\/ifrs-3-business-combinations\/\" target=\"_blank\" rel=\"noopener noreferrer\"\u003eIFRS 3 Business Combinations\u003c\/a\u003e, the \u003ca href=\"https:\/\/www.fasb.org\/standards\/accounting-standard-updates\" target=\"_blank\" rel=\"noopener noreferrer\"\u003eFASB Accounting Standards Updates\u003c\/a\u003e, and \u003ca href=\"https:\/\/www.ifrs.org\/issued-standards\/list-of-standards\/ias-36-impairment-of-assets\/\" target=\"_blank\" rel=\"noopener noreferrer\"\u003eIAS 36 Impairment of Assets\u003c\/a\u003e.\u003c\/p\u003e\n      \u003cp\u003eAfter recognition, goodwill is also subject to subsequent accounting requirements. Those rules differ across reporting frameworks and entity types, so users should not interpret this calculator as advice on impairment testing, amortization elections, tax basis, or financial-statement presentation.\u003c\/p\u003e\n\n      \u003ch2\u003eCommon mistakes and useful sensitivity checks\u003c\/h2\u003e\n      \u003cul\u003e\n        \u003cli\u003eUsing book values instead of acquisition-date fair values.\u003c\/li\u003e\n        \u003cli\u003eEntering liabilities as negative numbers and therefore subtracting them twice.\u003c\/li\u003e\n        \u003cli\u003eLeaving identifiable intangible assets inside goodwill instead of valuing them separately.\u003c\/li\u003e\n        \u003cli\u003eComparing goodwill percentages across transactions without considering industry, growth, and deal structure.\u003c\/li\u003e\n        \u003cli\u003eTreating a negative output as automatically final rather than rechecking the underlying measurements.\u003c\/li\u003e\n      \u003c\/ul\u003e\n      \u003cp\u003eFor sensitivity analysis, change one assumption at a time. Raising the purchase price increases goodwill. Raising asset fair values decreases goodwill. Raising liabilities increases goodwill. Download the workbook after each scenario to preserve the current assumptions, outputs, breakdown, and explanatory notes.\u003c\/p\u003e\n    \u003c\/div\u003e\n  \u003c\/section\u003e\n\u003c\/div\u003e","brand":"FinancialModelsLab","offers":[{"title":"Default Title","offer_id":49909483372787,"sku":"goodwill","price":0.0,"currency_code":"USD","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0522\/6191\/2762\/files\/goodwill.webp?v=1783935424","url":"https:\/\/financialmodelslab.com\/products\/goodwill","provider":"Financial Models Lab","version":"1.0","type":"link"}