18 According to generally accepted accounting standards in the United States (US GAAP), when a corporation listed on the stock exchange buys a business, and the intangible asset of Goodwill (Goodwill) arises, it will be noted or recorded in the following books way:

It is capitalized, it is not amortized, but it is reduced when an impairment loss is recognized and it is increased if the previously recognized impairment loss is recovered.

It is capitalized and amortized over a maximum of 17 years or its useful life, whichever is less.

It is capitalized, not amortized, but is reduced when an impairment loss is recognized.

It is capitalized, it is not amortized, and it is not adjusted for impairment loss or impairment loss if it permanently decreases in value.